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Upholstered seat tariff & import duty from China to the USA (2026) — HTS 9401.61.60.11
50%
HTS code 9401.61.60.11 · Upholstered seat · origin China · data as of 2026-11-02
A shipment of upholstered seat entering the United States from China is classified under HTS code 9401.61.60.11 and pays 50% total import duty on its customs value. That is the 0% normal (MFN) rate plus Section 232 and Section 301, each of which is a separate heading in Chapter 99 of the tariff schedule. The duty is worked out on the customs value of the goods, which is normally what you paid for them; freight, insurance, customs brokerage and any merchandise processing fee come on top and are not included in the figure above.
Import duty calculator
How the rate is built up
| Layer | Heading | Rate | As the schedule words it |
|---|---|---|---|
| Normal duty (MFN, column 1-General) | 9401.61.60.11 | 0% | Free |
| Section 232 (timber, lumber and wood furniture) | 9903.76.02 | 25% | The duty provided in the applicable subheading + 25% |
| Section 301 (China) | 9903.88.03 | 25% | The duty provided in the applicable subheading + 25% |
| Exempt from the forced-labor Section 301 duty | 9903.05.90 | 0% | No additional duty |
| Total | 50% | ||
Common ways this question is asked
- What is the tariff on upholstered seat from China? 50% of the customs value, all layers included.
- What is the HTS code for upholstered seat?
9401.61.60.11. - How much is the import tax from China to the USA on upholstered seat? The table above shows every duty that applies and the heading each one comes from.
- Who pays it? The importer of record pays the duty to CBP at entry, not the seller abroad.
What each of these duties is
Normal duty (MFN, column 1-General)
The normal duty is the column 1-General rate the Harmonized Tariff Schedule sets for this code. Every country the United States trades with normally pays it unless a trade agreement or a preference programme says otherwise.
Section 232 (timber, lumber and wood furniture)
Section 232 also covers softwood timber and lumber, upholstered wooden furniture and wooden kitchen cabinets and vanities. Goods under it are outside the forced-labor Section 301 duty.
Section 301 (China)
Section 301 is the extra duty on goods of Chinese origin that sits on top of the normal rate. Which list a code falls on is set out in the Chapter 99 headings.
Exempt from the forced-labor Section 301 duty
This code is exempt from the forced-labor Section 301 duty, so that layer adds nothing here.
What the code rests on
Seats (other than those of heading 9402), whether or not convertible into beds, and parts thereof: > Other seats, with wooden frames: > Upholstered: > Other > Other household
Sources
Other origins
- Upholstered seat · Vietnam
- Upholstered seat · India
- Upholstered seat · Mexico
- Upholstered seat · the European Union
This page is information, not legal or customs advice. The final classification and the duty owed are decided by U.S. Customs and Border Protection at entry. All products · Classify a whole list (free during beta) · Duty by country: report and data
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