9401.61.40.31—Seats (other than those of heading 9402), whether or not convertible into beds, and parts thereof, upholstered, other
General
Free
Units
No.
Column 2
40%
Special
—
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Plain-English explanation
HTS 9401.61.40.31 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. 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. 5 Chapter 99 tariff modifications currently stack on top of the base rate.
New to HTS codes? Read our guide on how HTS classification works →
Tariff modifications(5)
Chapter 99 overlays that stack on the base rate
| Code | Authority | Rate |
|---|---|---|
| 9903.76.02 | section_232 | The duty provided in the applicable subheading + 25% |
| 9903.76.20 | section_232 | The duty provided in the applicable subheading + 10% |
| 9903.76.21 | section_232 | 15% |
| 9903.76.22 | section_232 | 15% |
| 9903.76.23 | section_232 | 15% |
Recent CBP rulings(2)
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 two chairs from China.
The tariff classification of religious articles from Greece.
Source: CBP CROSS (view all rulings on rulings.cbp.gov →)
Frequently asked questions
What is HTS code 9401.61.40.31?
HTS 9401.61.40.31 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. It belongs to Chapter 94 of the HTSUS.
What is the general duty rate for HTS 9401.61.40.31?
The general (Column 1) duty rate for HTS 9401.61.40.31 is Free. This is the most-favored-nation (MFN) rate that applies to imports from World Trade Organization member countries.
What is the Column 2 (statutory) rate for HTS 9401.61.40.31?
The Column 2 rate for HTS 9401.61.40.31 is 40%. This rate applies to imports from countries that do not have normal trade relations with the United States (currently Cuba and North Korea).
Are there Section 301 or Section 232 tariffs on HTS 9401.61.40.31?
Yes — HTS 9401.61.40.31 is covered by section_232 provision 9903.76.02 (The duty provided in the applicable subheading + 25%). 4 additional overlays also touch this code. Open the code page for the full overlay stack with effective dates and country scopes.
Does HTS 9401.61.40.31 have any antidumping or countervailing duty (AD/CVD) orders?
No active AD/CVD orders currently flag HTS 9401.61.40.31 in Tandom's catalog. Tandom monitors Federal Register notices daily; a flag will appear here within 24h of any new order's publication.
Learn more
Tandom guides relevant to this code
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