Armchair
CN β US| HS Code | Tariff Rate | Origin | Destination | Doc |
|---|---|---|---|---|
| 9401991085 | 17.5% | CN | US | Official Doc |
| 4421919880 | 38.3% | CN | US | Official Doc |
| 8302426000 | 20.9% | CN | US | Official Doc |
| 4421999880 | 38.3% | CN | US | Official Doc |
| 8302423065 | 71.4% | CN | US | Official Doc |
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ποΈ Armchair (The Ultimate Guide to Classification & Clearance)
π HS Code Reference & Clearance Strategy | 2026 Tariff Breakdown | Professional Customs Protocol
π Section 1: Product Definition & Classification Logic
The Armchair is a classic furniture item designed for seating, featuring armrests, a backrest, and a seat. In international trade, its classification is critical because it depends entirely on the material composition (Wood, Metal, Plastic) and function (Seat vs. Part).
β οΈ The Core Logic:
- Is it the whole chair? β Usually goes to Chapter 94 (Furniture).
- Is it just the "Armrest" or a "Metal Part"? β Must be classified as a Part/Accessory (e.g.,9401.99.10.85).
- Is it made of Wood? β Look to Chapter 44 (Timber/Other Wood Articles).
- Is it a Metal Fixing? β Look to Chapter 83 (Base Metal Articles).
π¦ Section 2: HS Code Classification Matrix (Based on Data Input)
Based on the provided dataset, here is the precise classification logic for Armchairs and their specific components:
| HS Code | Product Description & Logic | Material | Total Tax Rate | Key Tax Components |
|---|---|---|---|---|
| 9401.99.10.85 | Armrests as Chair Parts Logic: Classified under "Parts of Seats" following the "Other Categories" fallback logic. |
Composite/General | 17.5% | Base (0%) + Additional (7.5%) + Sec 301 (10%) |
| 4421.91.98.80 | Wooden Decor/Parts Logic: Classified as "Parts/Decorations of Other Wood Articles" (Fallback). |
Wood | 38.3% | Base (3.3%) + Additional (25%) + Sec 301 (10%) |
| 4421.99.98.80 | Other Wood Parts/Spares Logic: "Parts/Components" for other wood articles (Fallback category). |
Wood | 38.3% | Base (3.3%) + Additional (25%) + Sec 301 (10%) |
| 8302.42.60.00 | Furniture Metal Fittings Logic: Classified under "Other Metal Accessories for Furniture/Doors/Walls". |
Metal | 20.9% | Base (3.4%) + Additional (7.5%) + Sec 301 (10%) |
| 8302.42.30.65 | Furniture Accessories (High Duty) Logic: "Furniture Parts" specifically targeting Steel/Aluminum/Copper. |
Steel/Al/Cu | 71.4% | Base (3.9%) + Additional (7.5%) + Steel/Al/Cu Surcharge (50%) + Sec 301 (10%) |
π Critical Distinction:
- Wooden Armchairs or Wooden Armrests: Suffer from high tariffs (38.3%) due to the "25% Additional Duty" on wood products.
- Metal Armrests: If they are standard metal fittings (8302.42.60.00), the rate is lower (20.9%).
- Special Metal (Steel/Al/Cu): If the armrest is made of specific steel, aluminum, or copper alloys listed under8302.42.30.65, the tax skyrockets to 71.4% due to the 50% specific surcharge.
π° Section 3: 2026 Tariff Rate Deep Dive (China Origin β USA)
β Applicable Country: USA
β Origin: China (CN)
β Effective: Current Trade Policy (Section 301 + 122ζ‘ζ¬Ύ)
π― 1. 9401.99.10.85 β Armchair Parts (Armrests)
The "Fallback" Logic for Furniture Parts.
| Item | Detail |
|---|---|
| Base Duty | 0.0% |
| Additional Duty | +7.5% |
| Section 122 / 301 Duty | +10.0% |
| Total Tariff | 17.5% |
| Calculation | CIF Value Γ 17.5% |
| De Minimis Exemption | β No (High value threshold applies) |
π Why?
This is a "Parts of Seats" category. The 0% base is offset by the 7.5% additional and 10% Section 122/301 tariffs. It is the most favorable classification for general armchair parts.
π― 2. 4421.91.98.80 & 4421.99.98.80 β Wooden Parts
The "Wooden" Trap.
| Item | Detail |
|---|---|
| Base Duty | 3.3% |
| Additional Duty | +25.0% |
| Section 122 / 301 Duty | +10.0% |
| Total Tariff | 38.3% |
| Calculation | CIF Value Γ 38.3% |
| De Minimis Exemption | β No |
π Why?
Wood products face a heavy 25% Additional Duty (Section 301). Even with a low base, the total tax hits 38.3%. If your armchair has wooden armrests or decorative wood parts, this is the cost to expect.
π― 3. 8302.42.60.00 β Metal Furniture Fittings
The "Standard Metal" Route.
| Item | Detail |
|---|---|
| Base Duty | 3.4% |
| Additional Duty | +7.5% |
| Section 122 / 301 Duty | +10.0% |
| Total Tariff | 20.9% |
| Calculation | CIF Value Γ 20.9% |
| De Minimis Exemption | β No |
π Why?
This is for general "Furniture, Door, Window" metal accessories. It avoids the specific "Steel/Al/Cu" surcharge, making it significantly cheaper than the high-metal category.
π― 4. 8302.42.30.65 β Steel/Al/Cu Special Parts
The "High Tax" Danger Zone.
| Item | Detail |
|---|---|
| Base Duty | 3.9% |
| Additional Duty | +7.5% |
| Section 122 / 301 Duty | +10.0% |
| Specific Material Surcharge | +50.0% (For Steel, Aluminum, Copper) |
| Total Tariff | 71.4% |
| Calculation | CIF Value Γ 71.4% |
| De Minimis Exemption | β No |
π Why?
CRITICAL WARNING: If your armchair armrests or metal fittings are made of Steel, Aluminum, or Copper, this specific HS code (8302.42.30.65) applies the 50% surcharge.
Result: The tax nearly doubles the value of the goods. This is the most expensive classification for armchair parts.
π οΈ Section 4: Customs Clearance Practical Advice (Avoiding Pitfalls)
β 1. Material Declaration is Everything
| Scenario | Action | Risk |
|---|---|---|
| Wooden Armrests | Declare as 4421... (Wood parts) |
High Tax (38.3%) |
| Metal Armrests | Declare as 8302.42.60.00 (General) |
Medium Tax (20.9%) |
| Steel/Al/Cu Armrests | Declare as 8302.42.30.65 (Specific) |
Catastrophic Tax (71.4%) |
| Complete Chair | Check if it falls under 9401 (Furniture) |
Lower base, but parts logic often overrides |
π₯ Pro Tip:
Avoid classifying Steel/Aluminum armrests under8302.42.30.65if possible. Try to argue they are "General Furniture Fittings" (8302.42.60.00) if the alloy composition allows, as it saves 50.5% tax!
β 2. Document Checklist (Mandatory)
| Document | Requirement | Purpose |
|---|---|---|
| Material Composition Sheet | Must specify: "100% Wood", "Aluminum Alloy", or "Steel" | Prevents Customs from guessing and applying the 71.4% rate. |
| Technical Drawing | Show the armrest is a "Part of the chair," not a standalone tool. | Supports the 9401 or 8302 classification logic. |
| Commercial Invoice | Must clearly state "Armchair Armrest" or "Furniture Part". | Avoids "General Merchandise" classification errors. |
| Photos | High-res photos of the joint, material texture, and finish. | Proves material type to Customs officers. |
β 3. Declaration Strategy (The "Fallback" Rule)
π₯ Rule: "If it's a part, don't guess the function; guess the material." - If you are unsure if it's a "Seat Part" or "Wood Part," declare the Material first. - For Wood: Use
4421(38.3% tax). - For Metal: Try to argue for8302.42.60.00(20.9% tax) to avoid the 50% surcharge.
π Section 5: Quick Market Comparison (USA Focus)
| Market | Recommended HS Code | Estimated Tax | Key Constraint |
|---|---|---|---|
| USA (China Origin) | 9401.99.10.85 (Parts) |
17.5% | Must prove "Part of Seat" |
| USA (China Origin) | 8302.42.30.65 (Steel Parts) |
71.4% | Avoid if possible! |
| EU | 9403.90 (Furniture Parts) |
~6-10% | No Section 301 tax |
| Canada | 9401.99 |
~5-10% | Lower surcharges |
π Conclusion:
In the US market, the difference between 20.9% and 71.4% is the difference between profit and loss. Identify your metal alloy immediately.
π Section 6: Common Mistakes & "Blood & Tears" Lessons
β Mistake 1: Declaring a Steel Armrest as 8302.42.60.00 (General) when it is actually 8302.42.30.65 (Steel/Al/Cu).
π Consequence: Customs may audit, apply the 50% surcharge retroactively + penalties.
β Mistake 2: Calling a Wooden Armrest a "Furniture Part" (9401) without material evidence.
π Consequence: Customs may reclassify as 4421 (Wood) or reject as "Inaccurate Material."
β Mistake 3: Shipping Complete Armchairs but declaring them as Parts to save tax.
π Consequence: "Misclassification Fraud" β Seizure or massive fines.
β Correct Approach:
"This is an Aluminum Alloy Armrest for a Chair. It is a Part of Furniture but made of General Metal (not specific Steel/Al/Cu surcharge). Use
8302.42.60.00."
π― Final Verdict: Professional Clearance Strategy
π The Golden Rule:
"Know your Alloy, Declare the Part, Avoid the 50% Surcharge!"
- For Wood: Expect 38.3%.
- For General Metal: Target 20.9%.
- For Special Steel/Al/Cu: Expect 71.4% (Unless you can prove it's a general fitting).
- For General Armrests: Target9401.99.10.85at 17.5%.
β¨ Ready to Ship?
π Contact Customs Broker β Provide Material Certificate β Select 9401.99.10.85 or 8302.42.60.00 (Avoid 8302.42.30.65 if possible).
πΌ Maximize Profit, Minimize Risk!
Customer Reviews
About HS Code Classification
The Harmonized System (HS) is an internationally standardized nomenclature developed by the World Customs Organization (WCO) to classify traded products. Over 200 countries use the HS system as the basis for customs tariffs, trade statistics, and import/export regulations.
Each HS code follows a hierarchical structure:
- Chapter (2 digits) β Broad category of goods (e.g., Chapter 84: Machinery and Mechanical Appliances)
- Heading (4 digits) β More specific grouping within the chapter
- Subheading (6 digits) β Internationally standardized breakdown, used by all WCO member countries
- National subdivisions (8-10 digits) β Country-specific extensions for further classification, such as US HTSUS 10-digit codes
Correct HS code classification is essential for smooth customs clearance, accurate duty payment, and compliance with trade regulations. Misclassification can lead to customs delays, overpayment of duties, or penalties.
When importing from CN to US, the applicable tariff rates may include:
- Most-Favored-Nation (MFN) rate β The standard duty rate applied to WTO members
- General rate β Applied to countries without trade agreements
- Trade remedy duties β Additional tariffs such as Section 301 (anti-dumping), Section 232 (national security), or countervailing duties
The information provided on this page is for reference purposes only. For official classification, please consult with your local customs authority or a licensed customs broker.