Upholstered Wooden Club Chair

A low-profile club chair with exposed wooden arms, deeply tufted leather upholstery, and a sturdy hardwood frame. Used in lounges or studies, placed directly on the floor. Matches 9401.61.60.31 for upholstered, non-convertible wooden seats.

Import Duty Rates by Country of Origin

Origin CountryMFN RateCh.99 SurchargesTotal Effective Rate
🇨🇳ChinaFree+35.0%35%
🇲🇽MexicoFree+10.0%10%
🇨🇦CanadaFree+10.0%10%
🇩🇪GermanyFreeFree
🇯🇵JapanFreeFree

Alternative Classifications

This product could be classified differently depending on its characteristics or intended use.

9401.61.40Same rate: 35%

If swivel or reclining

Swivel upholstered wooden seats classify under 9401.61.40, not 'other'.

9403.20.00Same rate: 35%

If metal tubular frame

Even upholstered, metal-framed seats go to 9403.20 for certain designs.

5705.00.20Higher: 38.3% vs 35%

If primarily rug-like with frame

Floor coverings with incidental wooden frames shift to Chapter 57.

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Import Tips & Compliance

Declare leather tanning process and origin; ensure compliance with formaldehyde emission standards (EPA TSCA)

Use detailed invoices specifying frame material vs. upholstery to avoid undervaluation claims