The HS code for a sofa with a wooden frame is usually 9401.61 (upholstered seats with wooden frames). A sofa bed or corner sofa with a bed mechanism usually moves to 9401.41, a bed base to 9404.10 and a mattress to 9404.21 or 9404.29. The first six digits are the same in every country that uses the Harmonized System; the duty attached to them is not.
This guide is written by ellda mobilya, a furniture manufacturer in Kayseri, Türkiye, producing sofa sets, corner sofas, bed base sets and mattresses since 2010. We are not customs brokers. Every export invoice needs a code for each piece, and these are the questions importers ask us about them before a first order.
How an HS code is built
An HS code is a product classification number maintained by the World Customs Organization. The first two digits are the chapter (94 covers furniture, bedding and mattresses), the first four are the heading, and the first six are the subheading. Those six digits are harmonised worldwide.
Each country then adds its own digits. The United States uses a 10-digit HTS number, the UK a 10-digit commodity code, the EU an 8-digit CN code plus TARIC digits. The national digits are where the duty rate, statistics and extra measures sit, so the six-digit code on a Turkish invoice is the starting point, not the final answer for your declaration.
HS codes for sofas, bed bases and mattresses
These are the six-digit subheadings that cover what we make. The descriptions are summarised from the HS nomenclature.
| Product | Usual HS subheading | What decides it |
|---|---|---|
| Sofa set or armchair, upholstered, wooden frame | 9401.61 | Frame material: wood |
| Corner sofa, upholstered, wooden frame | 9401.61 | Same test as a sofa set |
| Sofa bed or corner sofa with a bed mechanism, wooden frame | 9401.41 | The seat converts into a bed |
| Upholstered seat with a metal frame | 9401.71 | Frame material: metal |
| Bed base (baza), divan or box spring | 9404.10 | Mattress support |
| Headboard sold on its own, wooden | Often 9403.50 | Bedroom furniture, not a mattress support |
| Foam mattress | 9404.21 | Cellular rubber or plastics |
| Pocket or bonnell spring mattress | 9404.21 or 9404.29 | The material that gives the mattress its character |
Two products in that table cause most of the questions. A storage bed base with a gas lift and a headboard can be argued as a mattress support or as bedroom furniture, depending on how it is built and how it is sold. A spring mattress with thick foam layers can be argued under 9404.21 or 9404.29. In both cases the answer belongs to your customs authority, which is why the next sections matter.
Why the code changes what you pay
The same sofa can carry very different duty depending on the destination and the code. As of October 2026:
- United States. The general rate on 9401.61 is Free in the US HTS, but upholstered wooden seats under 9401.61 also pay a 25% Section 232 duty, scheduled to rise to 30% on 1 January 2027 (White House proclamation, 31 December 2025). A sofa bed under 9401.41 is outside that 232 line. Mattresses from Türkiye are also subject to an antidumping order on top of the general rate of 3% (9404.21) or 3% to 6% (9404.29). Our USA import guide covers the stack in detail.
- United Kingdom. The UK Trade Tariff lists 0% for 9401.61 and 9401.41, and 2% for mattress supports (9404.10) and mattresses, with 0% for goods from Türkiye that meet the origin rules of the UK–Türkiye agreement.
- European Union. Furniture moves between Türkiye and the EU under the customs union with an A.TR movement certificate, so Chapter 94 goods in free circulation pay no customs duty (European Commission). The code still drives VAT treatment, statistics and product rules.
- Canada, the Gulf and elsewhere. Turkish goods pay the national rate for the code, so look it up in the official tariff of the destination country, for example the CBSA customs tariff for Canada. Our Canada guide shows how that works.
Rates change, sometimes several times a year. Check the current rate with your customs broker before you price a range.
Three classification decisions that change the code
Wood frame or metal frame?
Heading 9401 splits upholstered seats by frame material. Most of our sofa sets and corner sofas have wooden frames, which is why 9401.61 is the usual answer. If a model uses metal in its structure, ask how the frame is built before you choose the code, because a seat with a metal frame belongs under 9401.71 and, in the US, metal content may bring other duties into play.
Does the seat convert into a bed?
A seat that converts into a bed falls under 9401.41 (wooden frame) instead of 9401.61. In our 2026 catalogue the Polo corner sofa is shown with a bed mechanism, so it may be classified differently from a corner sofa without one. In the US that difference also decides whether Section 232 applies, which makes it worth a written ruling rather than a guess.
Is it a mattress support or a piece of bedroom furniture?
A bed base set is a base and a headboard. A plain base or box spring sits under 9404.10. A headboard shipped and sold as a separate item may sit under 9403.50, and an upholstered storage base may be argued under 9403 because of its storage box. If you buy bed base sets for several markets, ask your broker to classify one representative model before the first shipment.
How to get certainty: binding rulings
If a code decides your margin, ask the customs authority for a written decision before you import. Every major market has one:
- United States: a binding ruling from CBP, requested through its online ruling system.
- United Kingdom: an Advance Tariff Ruling from HMRC.
- European Union: a Binding Tariff Information (BTI) decision from the customs authority of a member state.
A ruling needs a precise description: frame material, whether the seat converts into a bed, filling, cover, dimensions and photos. Ask us for the catalogue page, dimensions and construction notes of the model you want classified.
A checklist for the commodity code on your order
| Step | Who does it |
|---|---|
| List every piece separately (three-seater, armchair, corner unit, base, headboard, mattress) | You, from the catalogue |
| Describe frame material, mechanisms and filling for each piece | The factory |
| Choose the national code for each piece | Your customs broker |
| Request a binding ruling for pieces with real duty at stake | You or your broker |
| Put the agreed six-digit code and full description on the commercial invoice | The factory |
| Keep the code consistent across invoice, packing list and declaration | Both sides |
A sofa set is a set for selling but not always for customs. A three-seater, a two-seater and an armchair are usually all 9401.61, but a mixed container of sofas, bases and mattresses will carry several codes, each priced on its own line. Our guide to mixed container furniture shipping explains how those lines sit on the documents.
Last verified: 25 October 2026.
How ellda handles HS codes on export orders
We make every model in our 10,500 m² factory in Kayseri Organized Industrial Zone, so we can describe how each piece is built: frame, mechanism, filling and cover. An export order needs a code and a full description of each piece on the commercial invoice and packing list, and the loading plan is shared with the quote. If your broker uses a different code, tell us before shipment so the documents match your declaration.
The final classification is the importer's responsibility in every market we know of. We do not choose your national tariff line, and we do not promise a duty rate. We give your broker the facts they need to classify the goods correctly.
Next step
Shortlist models from the catalogue, list each piece you want, and send the list with your destination country through our export page. Ask for the description and six-digit code of each piece in the quote, so your broker can confirm the national code before you order.
