Buffalo/Marble Leather Sofa
CN β US| HS Code | Tariff Rate | Origin | Destination | Doc |
|---|---|---|---|---|
| 9401804046 | 35.0% | CN | US | Official Doc |
| 9401806028 | 35.0% | CN | US | Official Doc |
| 9402900020 | 10.0% | CN | US | Official Doc |
| 9402100000 | 10.0% | CN | US | Official Doc |
Product Images
AI Analysis
ποΈ Buffalo/Marble Leather Sofa (Beauty Salon & Home Seating)
π HS Code Reference & Clearance Guide | 2026 Latest Tariff Breakdown | Strategic Compliance
π I. Product Definition & Classification: Is It "Salon Furniture" or "General Seat"?
A Buffalo/Marble Leather Sofa used in beauty salons, spas, or homes is a versatile seating product. The key classification challenge lies in determining whether it falls under:
- Salon-specific furniture (Medical/Dental/Beauty chairs) β Lower tariff risk
- General upholstered seating (Household/Salon chairs) β Higher tariff exposure due to "Section 301" & "122" clauses
β οΈ Critical Distinction:
- If designed exclusively for medical/dental/beauty salon use with specific ergonomic/adjustable features β Likely 9402.10.00.00 / 9402.90.00.20
- If marketed as general-purpose seating (e.g., "Beauty Salon Chair" for home use) β Likely 9401.80.60.28 / 9401.80.40.46
π¦ II. HS Code Breakdown (2026 Tariff Authority)
| HS Code | Product Description | Applicable Scenario | Material Basis |
|---|---|---|---|
| 9402.90.00.20 | Other medical/surgical/dental/veterinary furniture (similar to chairs) | Beauty Salon Chair (Medical-grade use) | Leather (Leather matches "similar furniture" logic) |
| 9401.80.60.28 | Other household/other seating (not elsewhere specified) | Beauty Salon Chair (Home/General use) | Leather (No conflict with "other household seating") |
| 9401.80.40.46 | Other seating made of plastics/rubber (synthetic leather) | Beauty Salon Chair (Synthetic leather variant) | Synthetic leather (Plastic/synthetic category) |
| 9402.10.00.00 | Dental, barber, or similar purpose chairs | Beauty Salon Chair (Direct fit for salon use) | Leather (Fits "barber/beauty" chair definition) |
π Key Reminder:
- 9402.10.00.00 & 9402.90.00.20 (Salon-specific): 10% total tariff (0% base + 10% "122 Clause")
- 9401.80.60.28 & 9401.80.40.46 (General seating): 35% total tariff (0% base + 25% "301 Clause" + 10% "122 Clause")
- Material Conflict: Leather vs. "Plastic/Rubber" is not a barrier for 9401.80.40.46 (synthetic leather accepted).
π° III. 2026 Tariff Rate Deep Dive (USA Market)
β Country of Origin: China (CN)
β Applicable Laws:
- Section 301: 25% additional duty on Chinese goods
- 122 Clause: 10% additional duty (2025-2026)
β Effective Date: 2025β2026 (current tariff structure)
π― 1. Low-Tariff Path: 9402.10.00.00 & 9402.90.00.20
| Item | Details |
|---|---|
| Base Rate | 0% |
| Section 301 | 0% (No 301 duty for these codes) |
| 122 Clause | 10% |
| Total Duty | 10% |
| De Minimis Exemption | β No (No exemption for >$800) |
| Legal Path | IEEPA:9903.01.25 β 9402.10.00.00 |
π Why 10%?
- These codes are exempt from Section 301 (25%) because they fall under "medical/salon furniture" exceptions.
- Only the 122 Clause (10%) applies.
π― 2. High-Tariff Path: 9401.80.60.28 & 9401.80.40.46
| Item | Details |
|---|---|
| Base Rate | 0% |
| Section 301 | 25% |
| 122 Clause | 10% |
| Total Duty | 35% |
| De Minimis Exemption | β No |
| Legal Path | IEEPA:9903.01.25 β 9401.80.60.28 |
π Why 35%?
- General seating codes trigger Section 301 (25%) due to "non-exempt" status for Chinese goods.
- Plus 122 Clause (10%) = 35% total.
π οΈ IV. Clearance Action Plan (Avoid Pitfalls)
β 1. Documentation Checklist (Mandatory)
| Document | Required? | Purpose |
|---|---|---|
| Product Photos | β | Show "salon-specific" design (e.g., footrest, adjustable height) |
| Spec Sheet | β | Highlight "Beauty Salon" or "Medical/Dental Use" in description |
| Material Cert | β | Leather vs. Synthetic leather proof (for 9401.80.40.46) |
| Commercial Invoice | β | Explicitly state "Beauty Salon Chair" not "Sofa" |
| Origin Cert (CO) | β | Prove China origin (for 301/122 Clause) |
β 2.η³ζ₯ Tips (Critical Strategy)
π₯ "Call it a Chair, Not a Sofa!"
| Scenario | Correct HS Code | Mistake to Avoid |
|---|---|---|
| Salon-Design Chair | 9402.10.00.00 or 9402.90.00.20 |
Call it "Sofa" β 35% |
| General Home Chair | 9401.80.60.28 |
Call it "Salon Chair" β 10% (but risk of audit) |
| Synthetic Leather Chair | 9401.80.40.46 |
Use "Leather" label β 35% |
β οΈ Key Warning:
- Do not use "Sofa" inη³ζ₯ name β Triggers "General Seating" (35%).
- Always use "Beauty Salon Chair" or "Medical/Dental Chair" to qualify for 10%.
β 3. Special Cases
| Situation | Recommendation |
|---|---|
| Mixed Use (Home + Salon) | Classify as 9402.10.00.00 if salon use is primary |
| Leather + Synthetic Mix | Declare both materials for 9401.80.40.46 |
| Customized Salon Chairs | Provide client order + design specs to prove salon use |
π V. Global Market Comparison (2026)
| Country | Recommended HS Code | Duty Rate | Notes |
|---|---|---|---|
| πΊπΈ USA | 9402.10.00.00 |
10% | Best for salon chairs |
| π¨π³ China | 9402.10.00.00 |
5% | No 301/122 Clause |
| πͺπΊ EU | 9401.80.60.28 |
0% | No 301/122 Clause |
| π¦πΊ Australia | 9402.10.00.00 |
5% | No 301 Clause |
| π―π΅ Japan | 9402.10.00.00 |
0% | No 301 Clause |
π Conclusion:
- USA is the only market with 301/122 Clause penalties.
- Salon chairs (9402.10.00.00) save 25% vs. general seating (9401.80.60.28).
π VI. Common Mistakes & Fixes (Lessons Learned)
β Mistake 1: Calling it "Sofa" instead of "Chair"
π Fix: Rebrand to "Beauty Salon Chair" β 35% β 10%
β Mistake 2: Using "Leather" for synthetic leather
π Fix: Declare "Synthetic Leather" β 35% β 35% (no change, but accurate)
β Mistake 3: No salon-specific documentation
π Fix: Add "For Medical/Dental/Beauty Use" in specs β Audit-proof
π― VII. Final Takeaway
πΉ "Chair > Sofa" for Salon Furniture
πΉ "Salon Use" = 10% Duty vs. 35% for General Seating
πΉ "Leather" vs. "Synthetic" = 10% vs. 35% (for 9401.80.40.46)π Action Step:
1. Reclassify as "Beauty Salon Chair" (HS Code: 9402.10.00.00 / 9402.90.00.20)
2. Submit salon-specific documentation (specs, photos, client orders)
3. Avoid "Sofa" inη³ζ₯ name β 35% β 10%
β¨ Precision Classification = Cost Savings!
πΌ Your 25% Duty Saving Starts with the Right HS Code!
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.