HS Code for Sofa / Couch / Sectional / Loveseat: 9401.61.00

Classification Notes

Upholstered sofas, couches, loveseats (2-seater), sectionals, chaise lounges, and upholstered benches with wooden frames are classified under 9401.61. Sofas with metal frames (steel tube construction) are 9401.71. Sofa-beds, futons, and other convertible sleeper sofas are 9401.40 (seats convertible into beds) — a separate subheading regardless of frame material. Sofa construction matters for classification: hardwood frame (oak, beech, plywood) + foam + fabric/leather = 9401.61 (most modern upholstered sofas). Wicker/rattan sofas are 9401.52 (bamboo/rattan seats). Outdoor wicker-look seating that is actually synthetic resin is 9401.79 (other metal-framed) if metal-framed, 9401.80 if plastic-framed. L-shaped sectionals assembled from modular pieces: each piece is a seat; the complete sectional is classified the same way as one sofa. Brands are all 9401.61 for typical upholstered models: West Elm, Crate & Barrel, Article, Ikea (most Ikea upholstered sofas), Restoration Hardware, Pottery Barn, Joybird, Burrow, Floyd. Reclining sofas and electric power-reclining sofas are 9401.61 — the recline mechanism does not change the heading. Chesterfield sofas (tufted leather) are 9401.61. Modular sectionals assembled with hidden connectors are 9401.61. Sofa slipcovers sold separately are 6304.92 (other furnishing articles of cotton, not knitted) or 6304.93 (of synthetic fibres) depending on fabric. Sofa cushions sold separately are 9404.90 (cushions). Parts (legs, frame pieces) are 9401.99. The 0% MFN duty across EU/US/UK makes upholstered sofas duty-free; however, Section 301 (US, China-origin) and Section 232 (US, steel frames) may apply.