Subheading · Chapter 94 · Heading 9401
9401.61: Other seats, with wooden frames: upholstered
Upholstered wooden-frame seats
Official description Upholstered
9401.61 is the HS subheading for upholstered wooden-frame seats, under heading 9401 in chapter 94.
What you pay
Importing into UK
Rates by national line · UK Global Tariff
UK lines →- 9401 61 00 00 Upholstered Free
Additional duties and import rules
Charges on top of the customs duty, and rules the goods must meet at the border.
Additional duties and charges 2
- Additional dutyAdditional duties 35%
- Applies to goods from
- Belarus, Russia
- Legal act
- 2022 No. 598
- Documents
- 9014
- Duty suspensionSuspension - goods for certain categories of ships, boats and other vessels and for drilling or production platforms Free
- Applies to goods from
- all countries
- Legal act
- 2020 No. 1431
- Documents
- C990 End use authorisation ships and platforms (Column 8c, Annex A of Delegated Regulation (EU) 2015/2446)
Import requirements 5
- Prohibition or restrictionImport prohibition on goods for torture and repression
- Applies to goods from
- all countries
- Legal act
- S.I. 2020/1479
- Import controlRestriction on entry into free circulation
- Applies to goods from
- Iraq, Russia, Ukraine
- Legal act
- S.I. 2020/707, 2023 No. 440, S.I. 2022/395
- Documents
- 9011
- 9022
- 9038
- 9009
- 9010
- 9017
- Import controlImport control - CITES
- Applies to goods from
- all countries
- Legal act
- 2021 No. 54
- Import controlImport control on cat and dog fur
- Applies to goods from
- all countries
- Legal act
- S.I. 2009/1056
- Documents
- Y922 Other than cats and dogs fur as mentioned by Regulation (EC) No 1523/2007 (OJ L 343)
- Import controlImport control of timber and timber products subject to the FLEGT licensing scheme
- Applies to goods from
- Indonesia
- Legal act
- CS Indonesia No.1/2019
Preferential rates by country
| Agreement or scheme | Countries | Rate |
|---|---|---|
| standard rate (no agreement) | — | Free |
| DCTS Comprehensive | Afghanistan, Angola, Bangladesh, Benin and 38 moreAfghanistan, Angola, Bangladesh, Benin, Bhutan, Burkina Faso, Burundi, Cambodia, Central African Republic, Chad, Comoros, Congo - Kinshasa, Djibouti, Eritrea, Ethiopia, Gambia, Guinea, Guinea-Bissau, Haiti, Kiribati, Laos, Liberia, Malawi, Mali, Mauritania, Myanmar (Burma), Nepal, Niger, Rwanda, São Tomé & Príncipe, Senegal, Sierra Leone, Somalia, South Sudan, Sudan, Tanzania, Timor-Leste, Togo, Tuvalu, Uganda, Yemen, Zambia | Free |
| European Union (including code "EU") | Free | |
| DCTS Enhanced | Algeria, Bolivia, Cape Verde, Congo - Brazzaville and 13 moreAlgeria, Bolivia, Cape Verde, Congo - Brazzaville, Cook Islands, Kyrgyzstan, Micronesia, Mongolia, Nigeria, Niue, Pakistan, Philippines, Sri Lanka, Syria, Tajikistan, Uzbekistan, Vanuatu | Free |
| CARIFORUM | Antigua & Barbuda, Bahamas, Barbados, Belize and 10 moreAntigua & Barbuda, Bahamas, Barbados, Belize, Dominica, Dominican Republic, Grenada, Guyana, Jamaica, St Kitts & Nevis, St Lucia, St Vincent & the Grenadines, Suriname, Trinidad & Tobago | Free |
| OCTs (Overseas Countries and Territories) | Anguilla, Bermuda, British Indian Ocean Territory, British Virgin Islands and 7 moreAnguilla, Bermuda, British Indian Ocean Territory, British Virgin Islands, Cayman Islands, Falkland Islands, Montserrat, Pitcairn Islands, South Georgia & South Sandwich Islands, St Helena, Turks & Caicos Islands | Free |
| Central America | Costa Rica, El Salvador, Guatemala, Honduras, Nicaragua, Panama | Free |
| SADC EPA | Botswana, Eswatini, Lesotho, Mozambique, Namibia | Free |
| Eastern and Southern Africa States | Madagascar, Mauritius, Seychelles, Zimbabwe | Free |
| CPTPP | Brunei, Malaysia | Free |
| UK–Andorra agreement | Andorra | Free |
| UK–Albania agreement | Albania | Free |
| UK–Australia agreement | Australia | Free |
| UK–Canada agreement | Canada | Free |
| UK–Switzerland agreement | Switzerland | Free |
| UK–Côte d’Ivoire agreement | Côte d’Ivoire | Free |
| UK–Chile agreement | Chile | Free |
| UK–Cameroon agreement | Cameroon | Free |
| UK–Colombia agreement | Colombia | Free |
| UK–Ceuta & Melilla agreement | Ceuta & Melilla | Free |
| UK–Ecuador agreement | Ecuador | Free |
| UK–Egypt agreement | Egypt | Free |
| UK–Fiji agreement | Fiji | Free |
| UK–Faroe Islands agreement | Faroe Islands | Free |
| UK–Georgia agreement | Georgia | Free |
| UK–Ghana agreement | Ghana | Free |
| DCTS Standard | Indonesia | Free |
| UK–Israel agreement | Israel | Free |
| UK–India agreement | India | Free |
| UK–Iceland agreement | Iceland | Free |
| UK–Jordan agreement | Jordan | Free |
| UK–Japan agreement | Japan | Free |
| UK–Kenya agreement | Kenya | Free |
| UK–South Korea agreement | South Korea | Free |
| UK–Lebanon agreement | Lebanon | Free |
| UK–Liechtenstein agreement | Liechtenstein | Free |
| UK–Morocco agreement | Morocco | Free |
| UK–Moldova agreement | Moldova | Free |
| UK–North Macedonia agreement | North Macedonia | Free |
| UK–Mexico agreement | Mexico | Free |
| UK–Norway agreement | Norway | Free |
| UK–New Zealand agreement | New Zealand | Free |
| UK–Peru agreement | Peru | Free |
| UK–Papua New Guinea agreement | Papua New Guinea | Free |
| UK–Palestinian Territories agreement | Palestinian Territories | Free |
| UK–Serbia agreement | Serbia | Free |
| UK–Solomon Islands agreement | Solomon Islands | Free |
| UK–Singapore agreement | Singapore | Free |
| UK–San Marino agreement | San Marino | Free |
| UK–Tunisia agreement | Tunisia | Free |
| UK–Türkiye agreement | Türkiye | Free |
| UK–Ukraine agreement | Ukraine | Free |
| UK–Vietnam agreement | Vietnam | Free |
| UK–Samoa agreement | Samoa | Free |
| UK–Kosovo agreement | Kosovo | Free |
| UK–South Africa agreement | South Africa | Free |
UK: imports by month
Main suppliers, last 12 months
| Country | Value | Share | Change |
|---|---|---|---|
| £614.1m | 53.9% | +5.1% | |
| £236.6m | 20.8% | +2.2% | |
| £90.1m | 7.9% | -22.9% | |
| £41.8m | 3.7% | +123.4% | |
| £29.1m | 2.6% | +5.6% | |
| £17.7m | 1.6% | +99% | |
| £16.3m | 1.4% | -2.6% | |
| £15.3m | 1.3% | -2% |
Same subheading in other tariffs
World trade in 2024
Trade value (US$) no reported trade < US$229kUS$229k+US$10m+US$144m+> US$483m
Exports: 186
- China: US$7.1bn
- Vietnam: US$4.3bn
- Poland: US$2.5bn
- Italy: US$1.7bn
- Mexico: US$819m
- Türkiye: US$483m
- Romania: US$425m
- United States: US$418m
- Lithuania: US$398m
- Germany: US$336m
- Malaysia: US$304m
- Canada: US$259m
- Cambodia: US$211m
- Portugal: US$197m
- Denmark: US$181m
- Thailand: US$171m
- Hungary: US$158m
- Spain: US$151m
- France: US$144m
- Bosnia & Herzegovina: US$125m
- Indonesia: US$113m
- Slovakia: US$111m
- Serbia: US$110m
- Belgium: US$104m
- United Kingdom: US$99m
- Netherlands: US$99m
- Sweden: US$85m
- Norway: US$71m
- Brazil: US$62m
- Ukraine: US$58m
- Estonia: US$52m
- India: US$48m
- Bulgaria: US$41m
- Austria: US$39m
- Hong Kong SAR China: US$35m
- Croatia: US$33m
- North Macedonia: US$29m
- Czechia: US$27m
- South Africa: US$26m
- Switzerland: US$25m
- Latvia: US$21m
- Belarus: US$20m
- Saudi Arabia: US$12m
- Egypt: US$11m
- Russia: US$10m
- Slovenia: US$10m
- Japan: US$10m
- Finland: US$10m
- United Arab Emirates: US$9m
- Kuwait: US$9m
- Albania: US$8m
- Ecuador: US$8m
- Moldova: US$7m
- El Salvador: US$7m
- Taiwan: US$7m
- Greece: US$7m
- Singapore: US$6m
- Morocco: US$6m
- Ireland: US$5m
- Guatemala: US$5m
Trade value (US$) no reported trade < US$5mUS$5m+US$28m+US$126m+> US$607m
Imports: 221
- United States: US$8.1bn
- Germany: US$1.8bn
- United Kingdom: US$1.3bn
- France: US$1.3bn
- Canada: US$919m
- Netherlands: US$636m
- South Korea: US$607m
- Australia: US$591m
- Japan: US$564m
- Switzerland: US$393m
- Saudi Arabia: US$360m
- Belgium: US$358m
- Denmark: US$333m
- United Arab Emirates: US$248m
- Spain: US$248m
- Austria: US$242m
- Sweden: US$237m
- Italy: US$202m
- Norway: US$194m
- Mexico: US$186m
- Poland: US$146m
- China: US$137m
- Ireland: US$126m
- Israel: US$117m
- Iraq: US$116m
- Czechia: US$115m
- New Zealand: US$92m
- Taiwan: US$84m
- Finland: US$79m
- Indonesia: US$75m
- Croatia: US$74m
- Hong Kong SAR China: US$73m
- Romania: US$69m
- Portugal: US$66m
- Qatar: US$63m
- Thailand: US$60m
- Singapore: US$59m
- Chile: US$58m
- Russia: US$57m
- Kuwait: US$55m
- Hungary: US$51m
- India: US$50m
- Slovakia: US$49m
- Bulgaria: US$44m
- Kazakhstan: US$39m
- Greece: US$37m
- Slovenia: US$37m
- South Africa: US$37m
- Philippines: US$35m
- Serbia: US$35m
- Vietnam: US$35m
- Türkiye: US$33m
- Malaysia: US$33m
- Panama: US$29m
- Morocco: US$28m
- Oman: US$28m
- Luxembourg: US$24m
- Libya: US$24m
- Lithuania: US$23m
- Uruguay: US$23m
Top exporters
| Rank | Country | Value | Share |
|---|---|---|---|
| 1 | US$7.1bn | 32.6% | |
| 2 | US$4.3bn | 19.6% | |
| 3 | US$2.5bn | 11.6% | |
| 4 | US$1.7bn | 7.6% | |
| 5 | US$819m | 3.7% | |
| 6 | US$483m | 2.2% | |
| 7 | US$425m | 1.9% | |
| 8 | US$418m | 1.9% | |
| 9 | US$398m | 1.8% | |
| 10 | US$336m | 1.5% |
Top importers
| Rank | Country | Value | Share |
|---|---|---|---|
| 1 | US$8.1bn | 36.8% | |
| 2 | US$1.8bn | 8.2% | |
| 3 | US$1.3bn | 6.1% | |
| 4 | US$1.3bn | 5.9% | |
| 5 | US$919m | 4.2% | |
| 6 | US$636m | 2.9% | |
| 7 | US$607m | 2.8% | |
| 8 | US$591m | 2.7% | |
| 9 | US$564m | 2.6% | |
| 10 | US$393m | 1.8% |
Import duty on this product around the world 165
The most-favoured-nation (MFN) duty each country applies to goods of this HS subheading: the average over its national tariff lines, with the lowest and highest line where they differ. Goods from countries with a trade agreement often pay less.
- 20%median duty
- 19number of duty-free countries (MFN)
- 55%highest: Iran, Belize, Cape Verde
165
| Importing country | MFN duty | lines from – to | data year |
|---|---|---|---|
| 10% | 2018 · HS 2012 | ||
| 0% | 2023 | ||
| 30% | 2023 | ||
| 30% | 2023 · HS 2017 | ||
| 15% | 2021 · HS 2017 | ||
| 20% | 2021 · HS 2007 | ||
| 18% | 2023 · HS 2017 | ||
| 13%* | 2023 | ||
| 22% | 2021 · HS 2012 | ||
| 5% | 2023 | ||
| 15% | 2023 · HS 2017 | ||
| 13% | 0% – 25% | 2022 | |
| 5% | 2023 | ||
| 25% | 2023 · HS 2017 | ||
| 40% | 20% – 60% | 2022 · HS 2017 | |
| 13%* | 2021 · HS 2017 | ||
| 50% | 2023 | ||
| 20% | 2023 | ||
| 25% | 2023 | ||
| 10% | 2022 | ||
| 40% | 2023 · HS 2017 | ||
| 10% | 2022 | ||
| 20% | 2023 | ||
| 18% | 2023 · HS 2017 | ||
| 5% | 2023 · HS 2017 | ||
| 20% | 2023 | ||
| 25% | 2023 | ||
| 35% | 2023 · HS 2017 | ||
| 30% | 2023 | ||
| 4.8% | 0% – 9.5% | 2023 | |
| 50% | 2023 · HS 2017 | ||
| 22% | 2021 · HS 2002 | ||
| 30% | 2023 | ||
| 30% | 2023 | ||
| 6% | 2023 · HS 2017 | ||
| 0% | 2023 | ||
| 15% | 2023 · HS 2017 | ||
| 5% | 2021 · HS 2017 | ||
| 30% | 2023 | ||
| 0% | 2022 · HS 2017 | ||
| 14% | 2023 | ||
| 20% | 2023 · HS 2017 | ||
| 30% | 2023 · HS 2017 | ||
| 40% | 2023 · HS 2017 | ||
| 20% | 2023 | ||
| 30% | 2023 · HS 2017 | ||
| 40% | 2019 · HS 2017 | ||
| 15% | 2022 | ||
| 30% | 2023 | ||
| 20% | 2023 | ||
| 35% | 2021 · HS 2017 | ||
| 0% | 2023 | ||
| 5% | 2023 | ||
| 13% | 2023 | ||
| 30% | 2023 | ||
| 20% | 2023 | ||
| 0% | 2022 · HS 2017 | ||
| 20% | 2023 | ||
| 3% | 2023 · HS 2017 | ||
| 20% | 2023 · HS 2012 | ||
| 15% | 2023 | ||
| 20% | 2023 | ||
| 20% | 2023 | ||
| 20% | 2023 · HS 2017 | ||
| 20% | 2020 · HS 2017 | ||
| 15% | 2023 | ||
| 0% | 2023 | ||
| 0% | 2023 | ||
| 25% | 2023 | ||
| 20% | 2023 | ||
| 55% | 2020 · HS 2017 | ||
| 6% | 0% – 12% | 2022 · HS 2017 | |
| 20% | 2023 | ||
| 0% | 2023 | ||
| 25% | 2023 | ||
| 13%* | 2023 | ||
| 25% | 2023 | ||
| 30% | 2023 · HS 2002 | ||
| 5% | 2023 | ||
| 13%* | 2021 · HS 2017 | ||
| 40% | 2023 · HS 2017 | ||
| 30% | 2020 · HS 2017 | ||
| 20% | 2023 | ||
| 20% | 2023 | ||
| 5% | 2021 · HS 2017 | ||
| 0% | 2021 · HS 2017 | ||
| 0% | 2023 | ||
| 20% | 2023 | ||
| 25% | 2021 · HS 2017 | ||
| 0% | 2023 | ||
| 5% | 2023 | ||
| 20% | 2023 | ||
| 20% | 2023 · HS 2017 | ||
| 30% | 2023 | ||
| 10% | 2023 · HS 2017 | ||
| 4% | 2021 · HS 2017 | ||
| 10% | 2023 · HS 2017 | ||
| 5% | 2023 | ||
| 20% | 2023 · HS 2017 | ||
| 40% | 2023 | ||
| 20% | 2023 | ||
| 20% | 2023 · HS 2017 | ||
| 20% | 2023 | ||
| 10% | 2021 · HS 2017 | ||
| 30% | 2023 | ||
| 5% | 2023 | ||
| 15% | 2023 | ||
| 20% | 2023 | ||
| 20% | 2023 | ||
| 15% | 2023 | ||
| 0% | 2023 | ||
| 5% | 2023 | ||
| 20% | 2023 | ||
| 3% | 2023 · HS 2012 | ||
| 8% | 0% – 12% | 2017 · HS 2017 | |
| 15% | 2023 | ||
| 30% | 2023 | ||
| 18% | 2023 · HS 2017 | ||
| 6% | 2023 · HS 2017 | ||
| 15% | 2023 | ||
| 5% | 2023 | ||
| 13%* | 2021 · HS 2017 | ||
| 25% | 2023 | ||
| 8% | 2020 · HS 2017 | ||
| 10% | 2019 · HS 2017 | ||
| 15% | 2023 | ||
| 20% | 2023 | ||
| 0% | 2023 | ||
| 20% | 2023 | ||
| 0% | 2023 · HS 2017 | ||
| 10% | 2023 · HS 2017 | ||
| 25% | 2023 · HS 2017 | ||
| 20% | 2023 | ||
| 0% | 2023 | ||
| 20% | 2023 | ||
| 25% | 2023 | ||
| 20% | 2023 · HS 2012 | ||
| 4% | 2021 · HS 2017 | ||
| 20% | 2023 | ||
| 40% | 2021 · HS 2017 | ||
| 20% | 2023 · HS 2007 | ||
| 0% | 2023 | ||
| 30% | 2020 · HS 2012 | ||
| 13% | 2021 · HS 2012 | ||
| 25% | 2023 | ||
| 20% | 2023 | ||
| 20% | 2023 | ||
| 15% | 2023 · HS 2017 | ||
| 20% | 2023 · HS 2012 | ||
| 30% | 2023 | ||
| 19% | 2017 · HS 2017 | ||
| 35% | 2023 | ||
| 0% | 2023 · HS 2017 | ||
| 5% | 2023 | ||
| 0% | 2023 | ||
| 0% | 2023 | ||
| 18% | 2023 · HS 2017 | ||
| 10%* | 2021 · HS 2017 | ||
| 30% | 2023 | ||
| 18% | 2023 · HS 2017 | ||
| 25% | 2023 | ||
| 6% | 2021 · HS 2012 | ||
| 10% | 2017 · HS 2017 | ||
| 40% | 2023 | ||
| 0.4% | 2023 |
Tariff data years 2017–2023; rates may have changed since. * ad valorem equivalent of specific duties (UNCTAD estimate) · UNCTAD TRAINS, accessed via WITS (World Bank)
Classifications and correspondences
Where this HS subheading sits in the United Nations' statistical classifications, and which codes it had in earlier editions of the Harmonized System.
- SITC Rev. 4
- 82116 Seats, n.e.s., with wooden frames
- End use (BEC Rev. 5)
- Consumption goods · BEC 313202
- CPC 2.1 product
- 38112 Seats, primarily with wooden frames
- ISIC Rev. 4 activity
- 3100 Manufacture of furniture
Earlier HS editions
| HS | Code | |
|---|---|---|
| 2017 | 9401.61 | unchanged |
| 2012 | 9401.61 | unchanged |
| 2007 | 9401.61 | unchanged |
| 2002 | 9401.61 | unchanged |
| 1996 | 9401.61 | unchanged |
| 1992 | 9401.61 | unchanged |
Correspondence tables of the United Nations Statistics Division (UNSD)
Binding rulings for similar goods 44
Decisions of U.S. Customs and Border Protection (CROSS) and HMRC (Advance Tariff Rulings) on goods classified here. A ruling binds only its holder, but shows how the authorities classify similar goods. The descriptions are the authorities’ own, in English.
- N364625 U.S. CBP
The tariff classification of chairs from Malaysia
- N363457 U.S. CBP
The tariff classification of a seat and footrest from Vietnam
- N362889 U.S. CBP
The tariff classification of seats from Cambodia
- N362411 U.S. CBP
The tariff classification of sectional sofa components from Vietnam
- N362229 U.S. CBP
The tariff classification of a sofa sectional storage console from Vietnam
- N362489 U.S. CBP
The tariff classification of a sofa sectional and sofa sectional components from China.
- 600013826 HMRC
A pair of sofas They are made from teak, painted brass, brass, painted metal, fabric. These sofas were made in 1955 by Studio B.B.P.R. in Italy.
- 600009850 HMRC
Rare ‘Curva Sofa’, circa 1960 by the acclaimed Portuguese and Brazilian designer Joaquim Tenreiro. The sofa is made from fabric, iron and the internal frame of the sofa is wood. Measurements of the Sofa are 71x165x79 cm. This sofa demonstrates the influences of European modernism in its form,…
44 rulings in total for this code
Subheading 9401.61 is a single line in the UK Global Tariff, where the duty is duty-free.
The EU Combined Nomenclature has one tariff line for subheading 9401.61; the duty is duty-free.
Goods from 174 countries can enter the UK at a preferential rate instead of the standard Free; 174 of them pay no duty at all, for example under DCTS Comprehensive or European Union.
In the UK, additional duty of 35% applies on top of the customs duty to goods from Belarus and Russia.
In the 12 months to August 2026, the UK imported upholstered wooden-frame seats worth £1.1bn (up 3% on the year before), at an average of £4.58 per kg; China supplied 54%, followed by Poland.
World trade in upholstered wooden-frame seats reached US$21.9bn in 2024, up 8.6% on 2023.
China was the largest exporter with 32.6% of the total, ahead of Vietnam.
Products classified here
Questions and answers
What is the HS code for other seats, with wooden frames: upholstered?
Other seats, with wooden frames: upholstered fall under HS subheading 9401.61, part of heading 9401, in section XX of the Harmonized System.
What is the import duty on other seats, with wooden frames: upholstered in the UK?
Under the UK Global Tariff, imports under 9401.61 from countries without a preferential agreement are free of duty. Preferential rates, anti-dumping duties and VAT are not included.
What is the import duty on other seats, with wooden frames: upholstered in the EU?
Under the EU Combined Nomenclature, imports under 9401.61 from countries without a preferential agreement are free of duty. Preferential rates, anti-dumping duties and VAT are not included.
Which country exports the most other seats, with wooden frames: upholstered?
China, with US$7.1bn in 2024 (32.6% of world exports).
Which countries can export upholstered wooden-frame seats to the UK duty-free?
174 countries pay no duty under a trade agreement or preference scheme, among them partners under DCTS Comprehensive, European Union, DCTS Enhanced. The goods must meet the agreement’s rules of origin and the importer needs proof of origin; otherwise the standard rate of Free applies. Pick a country above to see its rate.
Is there anti-dumping duty on upholstered wooden-frame seats?
The UK charges additional duty of 35% on goods from Belarus and Russia. Lower rates apply to the named exporters listed in the measure.
Where does the UK import upholstered wooden-frame seats from?
In the 12 months to August 2026, the largest suppliers were China (54%), Poland (21%) and Italy (8%), out of total imports of £1.1bn.
Typical products
Everyday names, not part of the legal text.