Upholstered

Upholstered seats, sofas and settees of any material

BIS QCO APPLICABLE · ISI MARK SCHEME · IS 15768

HSN 9401 71 00 (upholstered seats) is covered by two Bureau of Indian Standards Quality Control Orders. Conformity to IS 15768:2008 for upholstered composites used in non-domestic furniture is mandatory under the ISI Mark Scheme with effect from 31 March 2025 under the Protective Textile Quality Control (Upholstered Composites used for Non-Domestic Furniture) Order, 2024; the Furniture (Quality Control) Order, 2025 brings additional IS standards into force from 14 February 2026. Directorate General of Foreign Trade policy controls apply as a separate customs-clearance overlay.

What this is

HSN code

9401 71 00

Chapter

94 · Furniture; bedding, mattresses; lamps and lighting fittings

BIS QCO

Applicable · ISI Mark Scheme · CM/L required

Indian Standard

IS 15768 · effective 31-03-2025

Applicable Partner Government Agencies

BISBIS·Bureau of Indian Standards

Procedural directions for customs clearance are issued by: Directorate General of Foreign Trade.

Compliance steps

1
Verify whether the consignment constitutes upholstered composites for non-domestic furniture (IS 15768:2008 applicable from 31-03-2025) or falls within the Furniture QCO product categories effective 14-02-2026. Source only from a Bureau of Indian Standards CM/L-licensed manufacturer covering the applicable standard and product scope.
Protective Textile Quality Control (Upholstered Composites used for Non-Domestic Furniture) Order, 2024 · S.O. 3916(E) dated 12-09-2024 · Furniture (Quality Control) Order, 2025 · S.O. 801(E) dated 13-02-2025
2
For furniture categories under the Furniture QCO, confirm the applicable IS: IS 17631:2022 (work chairs), IS 17632:2022 (general purpose chairs and stools), IS 17633:2022 (tables and desks), IS 17634:2022 (storage units and desks), IS 17635:2022 (beds), or IS 17636:2022 (bunk beds). Verify the CM/L scope covers the specific category and manufacturing facility.
Furniture (Quality Control) Order, 2025 · S.O. 801(E) dated 13-02-2025 · Furniture (Quality Control) Amendment Order, 2026 · S.O. 774(E) dated 12-02-2026
3
Ensure every product bears the ISI mark and the supplier's CM/L number under Scheme-I of Schedule-II to the Bureau of Indian Standards (Conformity Assessment) Regulations, 2018. Marking must appear on the product itself, not on packaging alone.
Scheme-I of Schedule-II to the BIS (Conformity Assessment) Regulations, 2018 · Furniture (Quality Control) Order, 2025
4
Check the MSME exemption conditions at import: the Furniture QCO exempts Udyam-registered enterprises whose investment in plant and machinery does not exceed ₹1 crore and whose turnover did not exceed ₹5 crore for the previous financial year, as certified by a Chartered Accountant. Micro and small enterprises have an extended compliance date of 14-08-2026.
S.O. 801(E) dated 13-02-2025 · S.O. 774(E) dated 12-02-2026
5
If the consignment originates in Bangladesh, verify applicability of port restrictions under paragraph 19 of the General Notes to the ITC(HS) Import Policy 2022. Goods outside the documented carve-outs are restricted to specified ports of entry.
DGFT Notification 7/25-26 dated 17-05-2025 · General Notes to ITC(HS) Import Policy 2022

A word of counsel

The most common error on this tariff line is treating all upholstered seat imports as governed by a single standard and a single enforcement date. Two distinct QCOs apply with different commencement dates and different IS numbers: IS 15768:2008 for non-domestic furniture upholstered composites from 31 March 2025, and six product-specific IS 17631–17636:2022 standards under the Furniture QCO from 14 February 2026. An importer who maps the wrong IS to the product category, or who relies on the later Furniture QCO date for a consignment already in non-domestic-furniture scope, faces detention at port under the earlier-operative protective textiles order.

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Frequently asked

Does HSN 9401 71 00 require BIS certification?

Yes. Upholstered composites for non-domestic furniture require ISI marking against IS 15768:2008 from 31 March 2025 under the Protective Textile Quality Control Order, 2024; broader furniture categories require ISI marking against IS 17631–17636:2022 from 14 February 2026 under the Furniture Quality Control Order, 2025.

Do the two Quality Control Orders apply simultaneously to the same product?

They may overlap for non-domestic upholstered furniture: IS 15768:2008 governs the upholstered composite component from 31 March 2025, while the applicable IS 17631–17636:2022 standard governs the furniture article from 14 February 2026. The CM/L must cover both obligations where both apply.

Are micro and small enterprises exempt from the Furniture QCO obligation?

Udyam-registered enterprises with plant-and-machinery investment not exceeding ₹1 crore and turnover not exceeding ₹5 crore for the previous financial year are exempt under S.O. 801(E); micro and small enterprises within that threshold have an extended compliance date of 14 August 2026.

Does a single CM/L licence cover all upholstered seat categories from the same manufacturer?

No. Each IS 17631–17636:2022 standard is product-category-specific; a CM/L issued for work chairs under IS 17631:2022 does not cover beds or bunk beds. Each product category and manufacturing facility requires a separate licensed scope.

Last verified against gazette notifications: 2026-05-18. Source: BIS / DGFT / Indian Customs CUSDATA.