Chapter 94

Furniture; bedding, mattresses, mattress supports, cushions and similar stuffed furnishings; luminaires and lighting fittings, not elsewhere specified or included; illuminated signs, illuminated nameplates and the like; prefabricated buildings

Section XX — Miscellaneous manufactured articles · 6 headings · 54 subheadings

Duty in chapter 94 at a glance

Counted across the 340 US national lines beneath this chapter's subheadings. It says what kind of chapter this is before you read ninety headings to find out.

Duty-free lines
220 of 340 stating a rate
Ad valorem range
2.6% – 12.8%

Preference programmes appearing in this chapter

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Named from General Note 3(c)(i). A programme appearing here does not mean it applies to your goods — that depends on the line, the origin and the agreement's rules of origin.

What this chapter excludes

These notes push goods out of chapter 94 even when a subheading's wording seems to fit. They are the fastest way to find out you are in the wrong chapter.

1. This chapter does not cover:

  • (a) Pneumatic or water mattresses, pillows or cushions, of chapter 39, 40 or 63;
  • (b) Mirrors designed for placing on the floor or ground (for example, cheval-glasses (swing-mirrors)) of heading 7009;
  • (c) Articles of chapter 71;
  • (d) Parts of general use as defined in note 2 to section XV, of base metal (section XV), or similar goods of plastics (chapter 39), or safes of heading 8303;
  • (e) Furniture specially designed as parts of refrigerating or freezing equipment of heading 8418; furniture specially designed for sewing machines (heading 8452);
  • (f) Lamps or light sources and parts thereof of chapter 85;
  • (g) Furniture specially designed as parts of apparatus of heading 8518 (heading 8518), of heading 8519 or 8521 (heading 8522) or of headings 8525 to 8528 (heading 8529);
  • (h) Articles of heading 8714;
  • (ij) Dentists' chairs incorporating dental appliances of heading 9018 or dentists' spittoons (heading 9018);
  • (k) Articles of chapter 91 (for example, clocks and clock cases);
  • (l) Toy furniture or toy luminaires and lighting fittings (heading 9503), billiard tables or other furniture specially constructed for games (heading 9504), furniture for conjuring tricks or decorations (other than lighting strings) such as Chinese lanterns (heading 9505); or
  • (m) Monopods, bipods, tripods and similar articles (heading 9620).

(l) Toy furniture or toy luminaires and lighting fittings (heading 9503), billiard tables or other furniture specially constructed for games (heading 9504), furniture for conjuring tricks or decorations (other than lighting strings) such as Chinese lanterns (heading 9505); or

1. For the purposes of subheading 9401.20.00, "seats of a kind used for motor vehicles" does not include child safety seats.

Legal notes

Reproduced from the published tariff schedule. Section and chapter notes are binding and part of the nomenclature; statistical notes are US reporting rules and are not classification law.

Chapter 94 — Notes

Legal Notes of the Harmonized System. Binding, and part of the international nomenclature.

1. This chapter does not cover:

(a) Pneumatic or water mattresses, pillows or cushions, of chapter 39, 40 or 63;

(b) Mirrors designed for placing on the floor or ground (for example, cheval-glasses (swing-mirrors)) of heading 7009;

(c) Articles of chapter 71;

(d) Parts of general use as defined in note 2 to section XV, of base metal (section XV), or similar goods of plastics (chapter 39), or safes of heading 8303;

(e) Furniture specially designed as parts of refrigerating or freezing equipment of heading 8418; furniture specially designed for sewing machines (heading 8452);

(f) Lamps or light sources and parts thereof of chapter 85;

(g) Furniture specially designed as parts of apparatus of heading 8518 (heading 8518), of heading 8519 or 8521 (heading 8522) or of headings 8525 to 8528 (heading 8529);

(h) Articles of heading 8714;

(ij) Dentists' chairs incorporating dental appliances of heading 9018 or dentists' spittoons (heading 9018);

(k) Articles of chapter 91 (for example, clocks and clock cases);

(l) Toy furniture or toy luminaires and lighting fittings (heading 9503), billiard tables or other furniture specially constructed for games (heading 9504), furniture for conjuring tricks or decorations (other than lighting strings) such as Chinese lanterns (heading 9505); or

(m) Monopods, bipods, tripods and similar articles (heading 9620).

2. The articles (other than parts) referred to in headings 9401 to 9403 are to be classified in those headings only if they are designed for placing on the floor or ground.

The following are, however, to be classified in the above-mentioned headings even if they are designed to be hung, to be fixed to the wall or to stand one on the other:

(a) Cupboards, bookcases, other shelved furniture (including single shelves presented with supports for fixing them to the wall) and unit furniture;

(b) Seats and beds.

3. (a) In headings 9401 to 9403 references to parts of goods do not include references to sheets or slabs (whether or not cut to shape but not combined with other parts) of glass (including mirrors), marble or other stone or of any other material referred to in chapter 68 or 69.

(b) Goods described in heading 9404, entered separately, are not to be classified in heading 9401, 9402 or 9403 as parts of goods. Notes (con.)

4. For the purposes of heading 9406, the expression "prefabricated buildings" means buildings which are finished in the factory or put up as elements, entered together, to be assembled on site, such as housing or worksite accommodation, offices, schools, shops, sheds, garages or similar buildings.

Prefabricated buildings include “modular building units” of steel, normally presented in the size and shape of a standard shipping container, but substantially or completely pre-fitted internally. Such modular building units are normally designed to be assembled together to form permanent buildings.

Chapter 94 — Additional U.S. Notes

Additional U.S. Notes. Binding in the United States; not part of the international HS.

1. For the purposes of subheading 9401.20.00, "seats of a kind used for motor vehicles" does not include child safety seats.

Chapter 94 — Statistical Notes

US statistical reporting only. NOT classification law.

1. In heading 9401, stationary activity centers do not have castors or wheels.

2. For the purposes of statistical reporting number 9401.99.9030, mechanically collapsible sofa bed seat deck components are characterized by an articulating array of metal torsion hinges and struts that square-fold to transition from flat to erect and vice versa and are attached permanently to a controller frame consisting of a metal bar that acts as a bi-directional transit controller.

3. For the purposes of statistical reporting in this chapter, the term “plantation-harvested” means wood harvested from trees grown on a plantation. A plantation is an area of land where trees are established through deliberate planting and/or seeding and are generally harvested at maturity.

4. For the purposes of statistical reporting number 9403.20.0075, the term "boltless or press-fit steel shelving units prepackaged for sale" refers to steel shelving in which the steel vertical and horizontal supports lock together to form the frame for the shelving unit and are assembled primarily without the use of nuts and bolts or screws. Boltless steel shelving includes rivet shelving, welded frame shelving, slot and tab shelving, and punched rivet (quasi-rivet) shelving but does not include wall-mounted shelving or wire shelving units in which a wire deck and wire horizontal supports are integrated into a single piece.

5. For the purposes of statistical reporting number 9403.20.0078, "metal exchange lockers" are lockers with individual locking doors mounted on one master locking door to access multiple units used by commercial businesses, hospitals, police departments, condominiums, apartments, hotels, automobile dealerships, etc.

6. For the purposes of statistical reporting numbers 9404.90.1030, 9404.90.1060, 9404.90.2030 and 9404.90.2060, "bed pillows" are pillows used on a bed to support the head and neck while sleeping.

7. 2 For purposes of heading 9406, the unit of quantity, m , refers to the floor area of the building when assembled.

Notes are reproduced from the published tariff schedule. They govern classification, but reading them is not the same as applying them to your goods — that is what a broker or a binding ruling is for.

Headings in chapter 94

9402 Medical, surgical, dental or veterinary furniture (for example, operating tables, examination tables, hospital beds with mechanical fittings, dentists' chairs); barbers' chairs and similar chairs, having rotating as well as both reclining and elevating movements; parts of the foregoing articles

9404 Mattress supports; articles of bedding and similar furnishing (for example, mattresses, quilts, eiderdowns, cushions, pouffes and pillows) fitted with springs or stuffed or internally fitted with any material or of cellular rubber or plastics, whether or not covered

9405 Luminaires and lighting fittings including searchlights and spotlights and parts thereof, not elsewhere specified or included; illuminated signs, illuminated nameplates and the like, having a permanently fixed light source, and parts thereof not elsewhere specified or included

Common questions

What does HS chapter 94 cover?

Furniture; bedding, mattresses, mattress supports, cushions and similar stuffed furnishings; luminaires and lighting fittings, not elsewhere specified or included; illuminated signs, illuminated nameplates and the like; prefabricated buildings. It contains 6 headings and 54 six-digit subheadings, and sits in Section XX (miscellaneous manufactured articles).

What is excluded from chapter 94?

1. This chapter does not cover: (a) Pneumatic or water mattresses, pillows or cushions, of chapter 39, 40 or 63; (b) Mirrors designed for placing on the floor or ground (for example, cheval-glasses (swing-mirrors)) of heading 7009; (c) Articles of chapter 71; (d) Parts of general use as defined in note 2 to section XV, of base metal (section XV), or similar goods of plastics (chapter 39), or safes of heading 8303;

Are chapter 94's notes legally binding?

This chapter carries 22 binding note paragraph(s) — legal notes of the Harmonized System, plus any US-specific Additional U.S. Notes. They decide classification, and they outrank the wording of an individual subheading. A further 7 statistical note paragraph(s) govern US reporting only and are not classification law.