Chapter 94 covers furniture, bedding, mattresses, mattress supports, cushions and similar stuffed articles; lamps and lighting fittings not elsewhere specified; illuminated signs, illuminated nameplates and the like; prefabricated buildings. Furniture in this chapter refers to movable articles of practical value, mainly used in residential, office, hotel, theater and other places. The chapter notes clarify that this chapter does not include certain specific articles, such as toy furniture of Chapter 95, jewelry furniture of Chapter 71, etc. Heading 9401 covers seats (other than those of heading 9402 for medical, surgical, dental or veterinary furniture) and seats whether or not convertible into beds, and parts thereof. It mainly includes: chairs, sofas, armchairs, folding chairs, car seats, etc., but note that seats of heading 9401 usually have a base or structure that can be fixed to the floor, and are used for indoor or outdoor spaces. The first 2 digits "94" represent Chapter 94 (furniture and lighting fittings, etc.). The 3rd-4th digits "01" represent heading 9401 (seats and parts). The 5th-6th digits "10" represent subheading 9401.10, specifically referring to "leather-covered sofas". In the HS coding system, the 5th-6th digits are internationally uniform subheadings, and 9401.10 specifically refers to sofas with leather or composition leather surfaces, distinguished from sofas with other material surfaces (such as 9401.61, 9401.71, etc.). The goods are sofas with leather surfaces, therefore classified under 9401.10. If the surface is textile material, they would be classified under 9401.61 or 9401.71; if plastic or unlisted materials, under 9401.80. In addition, note the difference from 9403 (other furniture): 9401 specifically refers to seats, while 9403 includes cabinets, tables, etc.
Chapter
Chapter 94 covers furniture, bedding, mattresses, mattress supports, cushions and similar stuffed articles; lamps and lighting fittings not elsewhere specified; illuminated signs, illuminated nameplates and the like; prefabricated buildings. Furniture in this chapter refers to movable articles of practical value, mainly used in residential, office, hotel, theater and other places. The chapter notes clarify that this chapter does not include certain specific articles, such as toy furniture of Chapter 95, jewelry furniture of Chapter 71, etc.
Heading
Heading 9401 covers seats (other than those of heading 9402 for medical, surgical, dental or veterinary furniture) and seats whether or not convertible into beds, and parts thereof. It mainly includes: chairs, sofas, armchairs, folding chairs, car seats, etc., but note that seats of heading 9401 usually have a base or structure that can be fixed to the floor, and are used for indoor or outdoor spaces.
Digit Breakdown
The first 2 digits "94" represent Chapter 94 (furniture and lighting fittings, etc.). The 3rd-4th digits "01" represent heading 9401 (seats and parts). The 5th-6th digits "10" represent subheading 9401.10, specifically referring to "leather-covered sofas". In the HS coding system, the 5th-6th digits are internationally uniform subheadings, and 9401.10 specifically refers to sofas with leather or composition leather surfaces, distinguished from sofas with other material surfaces (such as 9401.61, 9401.71, etc.).
Classification Basis
The goods are sofas with leather surfaces, therefore classified under 9401.10. If the surface is textile material, they would be classified under 9401.61 or 9401.71; if plastic or unlisted materials, under 9401.80. In addition, note the difference from 9403 (other furniture): 9401 specifically refers to seats, while 9403 includes cabinets, tables, etc.
📝 Declaration Elements
Product name: Declare the Chinese and English names of the goods, which should be accurately described as "leather-covered sofa" or "Leather sofa", avoiding general terms such as "furniture". Material: Specify in detail the surface material of the sofa, such as "cowhide", "sheepskin", "composition leather", etc., and indicate whether it is full leather or partially leather. Brand: Declare the brand name of the goods (if no brand, fill in "no brand"). Brand helps customs with intellectual property protection and price verification. Model: Declare the model or article number of the goods, used to distinguish different specifications of sofas of the same brand, facilitating customs inspection and classification. Specifications and dimensions: Declare the dimensions of the sofa (length × width × height, in centimeters) and weight, affecting tariffs and statistics. Use: Explain the usage scenario of the sofa, such as "household", "hotel", "office", etc. Different uses may affect classification (e.g., medical furniture under 9402). Convertibility: Indicate whether the sofa can be converted into a bed (e.g., sofa bed). If convertible, note that classification may still be 9401, but a description of the conversion function is required. Product name: Leather-covered sofa; Material: cowhide (surface), wooden frame; Brand: XXX; Model: SF-2024; Specifications: 200cm×90cm×85cm, weight 50kg; Use: household; Convertible: no. Misclassifying composition leather-covered sofas under 9401.10; actually composition leather is also classified under this subheading, but must be distinguished from genuine leather. Ignoring the sofa frame material; if the frame is wooden and uncovered, it may be mistaken as wooden furniture under 9403. Failing to declare brand and model, causing difficulties in customs valuation or classification disputes.
Product name
Declare the Chinese and English names of the goods, which should be accurately described as "leather-covered sofa" or "Leather sofa", avoiding general terms such as "furniture".
⚠️ Declaring only as "sofa" without specifying the leather surface material, leading to classification errors.
Material
Specify in detail the surface material of the sofa, such as "cowhide", "sheepskin", "composition leather", etc., and indicate whether it is full leather or partially leather.
⚠️ Misreporting artificial leather (PU) as leather, resulting in subheading errors.
Brand
Declare the brand name of the goods (if no brand, fill in "no brand"). Brand helps customs with intellectual property protection and price verification.
⚠️ Neglecting brand declaration, or filling in incomplete or inaccurate information.
Model
Declare the model or article number of the goods, used to distinguish different specifications of sofas of the same brand, facilitating customs inspection and classification.
⚠️ Filling in model as "none" or inconsistent with the actual product.
Specifications and dimensions
Declare the dimensions of the sofa (length × width × height, in centimeters) and weight, affecting tariffs and statistics.
⚠️ Providing only partial dimensions or incorrect units (e.g., using meters instead of centimeters).
Use
Explain the usage scenario of the sofa, such as "household", "hotel", "office", etc. Different uses may affect classification (e.g., medical furniture under 9402).
⚠️ Misreporting medical sofas as ordinary sofas.
Convertibility
Indicate whether the sofa can be converted into a bed (e.g., sofa bed). If convertible, note that classification may still be 9401, but a description of the conversion function is required.
⚠️ Failing to declare the convertible function, leading to customs questioning.
Misclassifying composition leather-covered sofas under 9401.10; actually composition leather is also classified under this subheading, but must be distinguished from genuine leather.
Ignoring the sofa frame material; if the frame is wooden and uncovered, it may be mistaken as wooden furniture under 9403.
Failing to declare brand and model, causing difficulties in customs valuation or classification disputes.
🎯 Classification Logic
The core basis for classification is the "Import and Export Tariff" and the "Explanatory Notes to the Harmonized System". First determine that the goods are seats (9401), not other furniture (9403). Second, determine the subheading based on surface material: leather surface (9401.10), textile material surface (9401.61, 9401.71), other materials (9401.80). Note that leather includes genuine leather and composition leather, but does not include artificial leather (plastic). If the sofa can be converted into a bed, it is still classified under 9401. 940161 Upholstered sofas with wooden frames (textile material surface): Surface material is textile, not leather. If the sofa has a fabric surface, it should be classified under this code. 940171 Upholstered sofas with metal frames (textile material surface): Frame is metal, surface is textile material. If it is a metal frame with leather surface, it is classified under 9401.10. 940180 Other seats: Applies to seats with surfaces of plastic, rattan, bamboo or other unlisted materials, not applicable to leather surfaces. 940360 Other wooden furniture: Applies to wooden furniture (such as cabinets, tables), not seats. If the sofa is purely wooden without upholstery, it may be classified under this code. Confirm whether the goods are seats (with backrest and seat surface, for sitting). Confirm whether the surface material is leather (genuine or composition leather). Confirm whether it can be converted into a bed (does not affect subheading, but must be declared). Confirm whether the frame material (wood, metal, etc.) affects classification. Confirm whether it is for medical, dental or other special purposes (should be classified under 9402).
Basis
The core basis for classification is the "Import and Export Tariff" and the "Explanatory Notes to the Harmonized System". First determine that the goods are seats (9401), not other furniture (9403). Second, determine the subheading based on surface material: leather surface (9401.10), textile material surface (9401.61, 9401.71), other materials (9401.80). Note that leather includes genuine leather and composition leather, but does not include artificial leather (plastic). If the sofa can be converted into a bed, it is still classified under 9401.
Confused Codes：
940161 - Upholstered sofas with wooden frames (textile material surface)
Surface material is textile, not leather. If the sofa has a fabric surface, it should be classified under this code.
940171 - Upholstered sofas with metal frames (textile material surface)
Frame is metal, surface is textile material. If it is a metal frame with leather surface, it is classified under 9401.10.
940180 - Other seats
Applies to seats with surfaces of plastic, rattan, bamboo or other unlisted materials, not applicable to leather surfaces.
940360 - Other wooden furniture
Applies to wooden furniture (such as cabinets, tables), not seats. If the sofa is purely wooden without upholstery, it may be classified under this code.
Self-Check：
✓ Confirm whether the goods are seats (with backrest and seat surface, for sitting).
✓ Confirm whether the surface material is leather (genuine or composition leather).
✓ Confirm whether it can be converted into a bed (does not affect subheading, but must be declared).
✓ Confirm whether the frame material (wood, metal, etc.) affects classification.
✓ Confirm whether it is for medical, dental or other special purposes (should be classified under 9402).
❓ FAQ
What is the difference in HS codes between leather-covered sofas and fabric sofas? Leather-covered sofas are classified under 9401.10, while fabric sofas are classified under 9401.61 (wooden frame) or 9401.71 (metal frame) depending on the frame material. The subheadings are different, and tariffs and regulatory conditions may differ. Can composition leather-covered sofas be classified under 9401.10? Yes. According to the Explanatory Notes, subheading 9401.10 includes sofas with leather or composition leather surfaces. Composition leather refers to material made by pressing leather fibers or powder, but care must be taken to distinguish it from artificial leather (plastic). If the sofa has storage function, will it affect classification? Generally no, it is still classified under 9401.10. However, if the storage function is the main feature and the sofa can be converted into a bed, the heading notes should be carefully checked. It is recommended to provide a detailed function description when declaring. How to check the tariff rate for leather-covered sofas? You can check through the General Administration of Customs website, China International Trade Single Window, or third-party query tools by entering HS code 940110 and conditions such as country of origin and trade mode. Note that tariff rates are subject to policy adjustments, and the latest published rates shall prevail. What regulatory conditions are required for importing leather-covered sofas? Basic documents such as packing list, invoice, contract, and bill of lading are usually required. If endangered leather (such as crocodile skin) is involved, a CITES certificate is required. In addition, it may need to comply with Chinese furniture safety standards. How to fill in the material in the declaration elements for leather-covered sofas? The surface material should be indicated as "leather" or "composition leather", with specific type (such as cowhide, sheepskin). If it is a composite material, the main material and proportion should be indicated. Which code should sofa parts (such as leather seat covers) be classified under? If the parts are dedicated to seats of 9401, they should be classified under 9401.90 (parts of seats). However, if leather seat covers are imported as separate goods, they may be classified according to material (such as 4205). Judgment should be based on specific use and condition.
Q: What is the difference in HS codes between leather-covered sofas and fabric sofas?
A: Leather-covered sofas are classified under 9401.10, while fabric sofas are classified under 9401.61 (wooden frame) or 9401.71 (metal frame) depending on the frame material. The subheadings are different, and tariffs and regulatory conditions may differ.
Q: Can composition leather-covered sofas be classified under 9401.10?
A: Yes. According to the Explanatory Notes, subheading 9401.10 includes sofas with leather or composition leather surfaces. Composition leather refers to material made by pressing leather fibers or powder, but care must be taken to distinguish it from artificial leather (plastic).
Q: If the sofa has storage function, will it affect classification?
A: Generally no, it is still classified under 9401.10. However, if the storage function is the main feature and the sofa can be converted into a bed, the heading notes should be carefully checked. It is recommended to provide a detailed function description when declaring.
Q: How to check the tariff rate for leather-covered sofas?
A: You can check through the General Administration of Customs website, China International Trade Single Window, or third-party query tools by entering HS code 940110 and conditions such as country of origin and trade mode. Note that tariff rates are subject to policy adjustments, and the latest published rates shall prevail.
Q: What regulatory conditions are required for importing leather-covered sofas?
A: Basic documents such as packing list, invoice, contract, and bill of lading are usually required. If endangered leather (such as crocodile skin) is involved, a CITES certificate is required. In addition, it may need to comply with Chinese furniture safety standards.
Q: How to fill in the material in the declaration elements for leather-covered sofas?
A: The surface material should be indicated as "leather" or "composition leather", with specific type (such as cowhide, sheepskin). If it is a composite material, the main material and proportion should be indicated.
Q: Which code should sofa parts (such as leather seat covers) be classified under?
A: If the parts are dedicated to seats of 9401, they should be classified under 9401.90 (parts of seats). However, if leather seat covers are imported as separate goods, they may be classified according to material (such as 4205). Judgment should be based on specific use and condition.
⚠️ Disclaimer: HS code classification, declaration elements, tariff rates and regulatory conditions on this page are for reference only and do not constitute legal advice on customs classification. Tariff rates and regulations are subject to change; the latest announcements from the General Administration of Customs and on-site determinations shall prevail. Please consult professional customs brokers or customs authorities before import/export.