Wooden Upholstered Armchair Frame from Germany
This is the wooden structural frame for an upholstered armchair, excluding fabric, cushions, or springs, designed for floor placement as per Chapter 94 notes. It falls under HTS 9401.91.90.90 as a part of wooden seats other than those of heading 9402. Classified separately from complete seats or heading 9404 parts.
Duty Rate — Germany → United States
10%
Rate breakdown
9903.05.3910%Section 301 (forced labor) — European Union member state (col1 rate < 10 percent): MFN < 10% → total duty capped at 10%
Import Tips
• Verify the frame is unfinished without upholstery to avoid reclassification as a complete seat; provide detailed blueprints showing it's solely the wooden structure
• Ensure compliance with formaldehyde emission standards for wooden furniture parts
• Common pitfall: including any metal hardware may shift to other subheadings