9401.61.40.11—Seats (other than those of heading 9402), whether or not convertible into beds, and parts thereof, upholstered, other householdGeneral
Free
Units
No.
Column 2
40%
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Special
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HTS 9401.61.40.11 is the U.S. Harmonized Tariff Schedule classification for Seats (other than those of heading 9402), whether or not convertible into beds, and parts thereof, upholstered, other household. It's a 10-digit statistical line in Chapter 94: Furniture; bedding, mattresses, mattress supports, cushions and similar stuffed furnishings; lamps and lighting fittings, not elsewhere specified or included; illuminated signs, illuminated nameplates and the like; prefabricated buildings, Section XX: Miscellaneous Manufactured Articles, used by U.S. Customs and Border Protection to determine the duty rate at entry. 9 Chapter 99 flags link to this code (8 active, 1 suspended). A Chapter 99 flag is not a shipment-level determination; origin, product facts, claims, and entry date control whether a provision applies.
New to HTS codes? Read our guide on how HTS classification works →
Chapter 99 flags linked to this code; applicability depends on origin, product facts, claims, and entry date
| Code | Authority | Rate |
|---|---|---|
| 9903.76.02 | section_232Active | The duty provided in the applicable subheading + 25% |
| 9903.76.20 | section_232Active | The duty provided in the applicable subheading + 10% |
| 9903.76.21 | section_232Active | 15% |
| 9903.76.22 | section_232Active | 15% |
| 9903.76.23 | section_232Active | 15% |
| 9903.88.01 | section_301Active | The duty provided in the applicable subheading plus 25% |
| 9903.88.04 | section_301Active | The duty provided in the applicable subheading + 25% |
| 9903.88.15 | section_301Active | The duty provided in the applicable subheading + 7.5% |
| 9903.88.16 | section_301Suspended | The duty provided in the applicable subheading + 15% |
Past CBP decisions classifying real products under this HTS code. Useful precedent when classifying a similar product — each ruling shows how CBP interpreted the code for a specific case.
The tariff classification of seats from Cambodia
The tariff classification of a seat from Canada
The tariff classification of seats from Canada.
The tariff classification of seats from Canada.
The tariff classification of a seat from Canada
Source: CBP CROSS (view all rulings on rulings.cbp.gov →)
HTS 9401.61.40.11 is the U.S. Harmonized Tariff Schedule classification for Seats (other than those of heading 9402), whether or not convertible into beds, and parts thereof, upholstered, other household. It belongs to Chapter 94 of the HTSUS.
The general (Column 1) duty rate for HTS 9401.61.40.11 is Free. This is the most-favored-nation (MFN) rate that applies to imports from World Trade Organization member countries.
The Column 2 rate for HTS 9401.61.40.11 is 40%. This rate applies to imports from countries that do not have normal trade relations with the United States (currently Belarus, Cuba, North Korea, and Russia).
Tandom links section_232 provision 9903.76.02 to HTS 9401.61.40.11. Its published rate notation is The duty provided in the applicable subheading + 25%, and its status on 2026-09-25 is active. 8 additional Chapter 99 flags also link to this code. A flag is not a shipment-level determination; check origin, product facts, claims, and entry date.
Tandom's current catalog view links no potentially relevant AD/CVD order flags to HTS 9401.61.40.11. Check current Commerce scope materials and Federal Register notices before relying on an HTS-only screen.
Tandom guides relevant to this code
What the 178 active Section 301 exclusions cover, how to claim 9903.88.69 on an entry, and what changes when the November 10, 2026 deadline passes.
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How to read, order, and report Chapter 99 HTS codes alongside the base classification on a US entry summary in 2026. The full stacking ladder for brokers and compliance teams.
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A working guide to the inputs, the layers, and the math behind a US entry summary in 2026. Written for brokers, forwarders, and importer compliance teams.
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What changed April 6, 2026, what stayed the same, and how to file a steel, aluminum, or copper line in ACE without leaving duty exposure on the table.
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Drop the Tandom Duty Calculator API into a TMS, broker software, or in-house ERP. Code samples, the response shape, and ACE reporting order, in 2026.
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Where trade compliance APIs fit in a broker's filing pipeline: HTS classification, duty calculation, AD/CVD scope match, and post-summary corrections.
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