Sofa HS code: 9401.61, 9401.71 and when a sofa bed is different

The HS code for a sofa is usually 9401.61 if it is upholstered on a wooden frame, or 9401.71 if it is upholstered on a metal frame. A sofa bed — one that converts into a bed — is 9401.41 (wooden frame) or 9401.49 (other), and a garden sofa does not qualify for those sofa-bed lines. These six digits are international; confirm the full national code and current duty with your customs broker.

What is the HS code for a sofa?

For almost every upholstered sofa, the answer is 9401.61 (wooden frame) or 9401.71 (metal frame). Sofas are seats, so they sit in heading 9401, and within it the six-digit split depends on whether the sofa is upholstered and what the frame is made of — not on the cover fabric, the style or the price.

For the whole chapter, including where tables, beds and cabinets go, see our guide to furniture HS codes in Chapter 94 and the furniture HS code quick reference.

How do you decide between 9401.61 and 9401.71?

Look inside the sofa: the frame that carries the load decides the code, not the legs you can see. Many Foshan sofas have a hardwood or plywood frame with metal legs, which keeps them in 9401.61. A sofa with a welded steel frame and timber arm caps is usually 9401.71.

• Get the frame in writing. Ask the factory for the frame material and a photo of the bare frame before upholstery. Engineered-wood frames (plywood, LVL) still count as wood.
• Mixed frames. Where a sofa combines a steel base with a timber back frame, customs look at which material gives the piece its essential character. Document the construction and let the broker decide.
• Recliners. A steel reclining mechanism inside a wooden frame generally leaves the sofa classified by its frame.

Our guide to judging Foshan sofa quality shows how to see the frame without cutting the upholstery.

When does a sofa bed get a different HS code?

Only when the seat genuinely converts into a bed; then it moves to 9401.41 (wooden frame) or 9401.49 (other). HS 2022 split the old single sofa-bed line by frame material, so older price lists and forwarders’ templates quoting 9401.40 are out of date.

First, the conversion has to be real: a deep sofa you can sleep on is not a sofa bed. Second, the sofa-bed lines exclude garden seats and camping equipment, so an outdoor daybed follows the outdoor rules in our outdoor and rattan furniture guide. Third, a sofa bed sold with a separate mattress may see the mattress classified on its own under 9404 — see bed and mattress HS codes.

What does the comment section add?

The busiest thread in this research is under a Chinese guide to appointing a customs broker — and it explains why buyers rarely see their exporter’s declaration.

• The forwarder usually picks the broker. Asked whether the exporter must find its own customs broker, the author replies that when a forwarder ships the goods it normally uses its own broker and simply charges the fee.
• The code has to be right to start. One reader could not set up the electronic authorisation; the reply was that it normally works as long as the customs code entered is correct.
• Agreements come after export. The author notes that the formal broker agreement is issued only after the goods have been exported — so ask for the export declaration copy, not just a promise.

How should a sofa be described on the commercial invoice?

Describe the frame, the upholstery and the configuration so a customs officer can reach the same code you did. The US-focused Xiaohongshu note from a Guangdong customs-clearance account gives the model: “oak frame + linen cover”, not “solid-wood sofa”, with the species named for any wood.

1. Product: three-seat upholstered sofa, fixed back, 2,200 mm.
2. Frame: kiln-dried birch plywood and solid pine; legs: powder-coated steel.
3. Upholstery: polyester fabric over polyurethane foam; feather-wrapped seat cushions.
4. HS code at six digits, then the national line your broker confirms.

For US imports, the wood species also feeds the Lacey Act declaration. The same post warns that vague descriptions get goods held. Keep the same wording on the packing list and carton labels, and see wooden furniture HS codes for how species and panel types are recorded.

What duty applies to sofas from China?

It depends on the destination’s full national line plus any China-specific measures, so the only reliable figure is the one your broker confirms for your exact code (at the time of writing — confirm with your broker). The Xiaohongshu note lists fabric sofas under 9401.61 at “0%” for the US; that refers to one base-rate column and leaves out the additional duties that have applied to many Chinese seating lines since 2018.

In the US, check the HTS line, any Chapter 99 provisions that add duty to Chinese goods, and any exclusions; our explainer on US tariffs on furniture from China sets out what to ask. In the UK, EU, Canada and Australia, add import VAT or GST to the duty. Plan freight and landed cost together via furniture shipping and consolidation from China.

How Source Foshan handles it