Imagine navigating a vast international trade fair where countless products compete for attention. How can traders, customs officials, and logistics professionals quickly and accurately identify furniture, lighting fixtures, and prefabricated structures from around the world? This guide provides a clear classification framework to streamline global commerce.
Chapter 94 of the Harmonized System: Detailed Classification Rules
This section examines Chapter 94 of the Harmonized System (H.S.), which governs furniture, bedding, lighting, and prefabricated buildings. Proper classification affects tariff applications, trade compliance, and market access.
Section Notes: The Foundation of Classification
Before examining specific products, understanding these fundamental rules is essential:
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Exclusion Clauses:
- Items like inflatable mattresses (Chapter 39/40/63), floor mirrors (Heading 70.09), or metal parts (Section XV) don't belong here
- Specialized furniture for refrigeration equipment (Heading 84.18), sewing machines (84.52), or dental chairs containing instruments (Heading 90.18) are excluded
- Toy furniture (95.03), game tables (95.04), and decorative items like Chinese lanterns (95.05) fall under different categories
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Placement Rules:
- Items in Headings 94.01-94.03 generally require floor placement, except for wall-mounted shelving units or stackable furniture
- Cabinets, bookcases, seating, and beds maintain their classification regardless of mounting method
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Component Definitions:
- Parts exclude untreated glass/mirror panels or stone slabs (Chapters 68/69)
- Separately presented mattress supports (Heading 94.04) cannot be classified as furniture parts
- Prefabricated Structures: Factory-completed buildings or modular units (like shipping-container conversions) designed for permanent assembly
Detailed Product Classification
94.01: Seating (excluding medical chairs) and parts
- 9401.10-9401.20: Aircraft/vehicle seats meeting transportation standards
- 9401.31-9401.39: Height-adjustable swivel chairs (wood/non-wood)
- 9401.41-9401.49: Convertible sofa-beds (wood/non-wood)
- 9401.52-9401.59: Wicker/rattan/bamboo seating
- 9401.61-9401.79: Upholstered/non-upholstered chairs (wood/metal frames)
94.02: Medical/specialized furniture and parts
- 9402.10: Dental/barber chairs with mechanical adjustments
- 9402.90: Surgical tables, hospital beds with fittings
94.03: Other furniture and parts
- 9403.10-9403.20: Office/other metal furniture
- 9403.30-9403.60: Wooden furniture by room/function
- 9403.70: Plastic furniture
- 9403.82-9403.89: Bamboo/rattan/other natural material furniture
94.04: Mattress supports and bedding
- 9404.21-9404.29: Foam/rubber/spring mattresses
- 9404.30-9404.40: Sleeping bags, comforters, duvets
94.05: Lighting equipment and parts
- 9405.11-9405.19: LED/non-LED ceiling/wall lights
- 9405.21-9405.29: Table/floor lamps (LED/non-LED)
- 9405.31-9405.39: Christmas lighting strings
- 9405.50: Non-electric lighting (oil/candle lamps)
94.06: Prefabricated buildings
- 9406.10: Wooden prefabs
- 9406.20: Steel modular units (container-based)
Conclusion: Precision in Classification
Mastering these classification standards enables accurate product identification, reduces trade disputes, and optimizes supply chain operations. This framework serves manufacturers, traders, and logistics providers navigating the complexities of international commerce.