Chapter 94, Furniture, bedding and lighting / Heading 9401

HTS 9401.61.40.11: Other household, upholstered, chairs

Schedule text: Other household. Classification: Seats (other than those of heading 9402), whether or not convertible into beds, and parts thereof › Other seats, with wooden frames › Upholstered › Chairs › Other › Other household

General rate of duty

Free

Column 1, USITC schedule

From China, all in

50%

Priced live by the Gateway engine

Section 301 China

25%

List 3

Forced labor 301

exempt

9903.05.90

How the rate is built

Each line is a separate legal authority. They stack on the $10,000 customs value unless a carve-out says otherwise.

ProgramRateAmount
General rate of duty (Column 1)
Official rate: Free
9401.61.40.11
0%$0.00
Section 301 China (List 3)
25%$2,500.00
Section 232 Timber (Upholstered Furniture)
25%$2,500.00
Effective duty rate
50%$5,000.00

Checked and not applied

  • Section 301 forced labor: Exempt: article is already subject to Section 232 duties (9903.05.90, U.S. note 52)

Stack priced from China on a $10,000 customs value, ocean entry. Other origins carry different programs; the calculator prices any of them.

Related lines

Statistical lines under the same 8-digit heading share one legal rate; the last two digits report statistics.

  • 9401.61.40Other (rate line, Free)
  • 9401.61.40.01Chairs for children, including highchairs
  • 9401.61.40.31Other

Questions about this example

What is HTS code 9401.61.40.11?
HTS 9401.61.40.11 covers other household, upholstered, chairs; the schedule's own line text is "Other household". Its full classification path in the Harmonized Tariff Schedule of the United States is: Seats (other than those of heading 9402), whether or not convertible into beds, and parts thereof › Other seats, with wooden frames › Upholstered › Chairs › Other › Other household. It sits in chapter 94 (Furniture, bedding and lighting) under heading 9401.
What is the general duty rate for HTS 9401.61.40.11?
The Column 1 general rate of duty is Free. That is the most-favored-nation rate before any Section 301, Section 232, Section 338, Section 201 or antidumping and countervailing action, and before CBP's Merchandise Processing and Harbor Maintenance fees.
What is the tariff on HTS 9401.61.40.11 from China?
Priced on $10,000 of goods, the effective duty from China is 50%: 0% general rate + 25% Section 301 + 25% Section 232 Timber (Upholstered Furniture). Section 301 applies (List 3). Forced-labor duty: Exempt: article is already subject to Section 232 duties (9903.05.90, U.S. note 52).
Which lines are related to HTS 9401.61.40.11?
It is a statistical line under the 8-digit rate line 9401.61.40 (Other), which has 2 other statistical lines. All lines under one 8-digit heading share the same legal duty rate; the tenth digit reports statistics.