Chapter 94: Furniture and Seating
Chapter 94: Furniture and Seating
SECTION XX
CHAPTER 94
FURNITURE; BEDDING, MATTRESSES, MATTRESS SUPPORTS, CUSHIONS AND SIMILAR STUFFED FURNISHINGS;
LAMPS AND LIGHTING FITTINGS, NOT ELSEWHERE SPECIFIED OR INCLUDED;
ILLUMINATED SIGNS, ILLUMINATED NAMEPLATES AND THE LIKE;
PREFABRICATED BUILDINGS
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Notes
(b) Mirrors designed for placing on the floor or ground (for example, cheval-glasses (swing-mirrors)) of heading 7009;
(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);
(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);
(ij) Dentists' chairs incorporating dental appliances of heading 9018 or dentists' spittoons (heading 9018);
(l) Toy furniture or toy lamps or lighting fittings (heading 9503), billiard tables or other furniture specially constructed for games
(heading 9504), furniture for conjuring tricks or decorations (other than electric garlands) such as Chinese lanterns (heading
9505); or
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;
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.
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.
Harmonized Tariff Schedule of the United States (2019) Revision 11
Annotated for Statistical Reporting Purposes
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Additional U.S. Note
1. For the purposes of subheading 9401.20.00, "seats of a kind used for motor vehicles" does not include child safety seats.
Statistical Notes
2. 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.
3. 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.
4. 2
For purposes of heading 9406 the unit of quantity, m , refers to the floor area of the building when assembled.
Harmonized Tariff Schedule of the United States (2019) Revision 11
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Heading/ Stat. Unit Rates of Duty
Subheading Suf- Article Description of 1 2
fix Quantity General Special
9401 Seats (other than those of heading 9402), whether or not
convertible into beds, and parts thereof:
9401.10 Seats of a kind used for aircraft:
9401.10.40 00 Leather upholstered........................................................ No............. Free 45%
9401.10.80 00 Other................................................................................. No............. Free 45%
9401.20.00 00 Seats of a kind used for motor vehicles............................... No............. Free1/ 25%
9401.30 Swivel seats with variable height adjustment:
9401.30.40 00 With wooden frame......................................................... No............. Free1/ 40%
9401.30.80 Other................................................................................. .................. Free 1/
45%
10 Household................................................................. No.
30 Other.......................................................................... No.
9401.40.00 00 Seats other than garden seats or camping equipment,
convertible into beds.............................................................. No............. Free1/ 40%
Seats of cane, osier, bamboo or similar materials:
9401.52.00 00 Of bamboo ...................................................................... No............. Free1/ 60%
9401.53.00 00 Of rattan........................................................................... No............. Free 1/
60%
9401.59.00 00 Other................................................................................. No............. Free 1/
60%
Harmonized Tariff Schedule of the United States (2019) Revision 11
Annotated for Statistical Reporting Purposes
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Heading/ Stat. Unit Rates of Duty
Subheading Suf- Article Description of 1 2
fix Quantity General Special
9401 (con.) Seats (other than those of heading 9402), whether or not
convertible into beds, and parts thereof: (con.)
Other seats, with wooden frames:
9401.61 Upholstered:
Chairs:
9401.61.20 Of teak................................................................. .................. Free1/ 40%
10 Household.................................................... No.
30 Other............................................................. No.
9401.61.40 Other................................................................... .................. Free2/ 40%
01 Chairs for children, including highchairs... No.
11 2/
Other household ........................................ No.
31 2/
Other ........................................................... No.
9401.61.60 Other.......................................................................... .................. Free1/ 40%
01 Stationary activity centers for children............ No.
05 Other seats for children..................................... No.
11 Other household................................................ No.
31 Other................................................................... No.
9401.69 Other:
9401.69.20 Bent-wood seats....................................................... .................. Free1/ 42.5%
10 Household........................................................... No.
30 Other................................................................... No.
Other:
Chairs:
9401.69.40 Of teak.......................................................... .................. Free1/ 40%
10 Household............................................. No.
30 Other...................................................... No.
9401.69.60 Other............................................................. .................. Free2/ 40%
01 Chairs for children including
highchairs.............................................. No.
11 2/
Other household ................................. No.
31 2/
Other. ................................................... No.
9401.69.80 Other................................................................... .................. Free1/ 40%
01 Stationary activity centers for children...... No.
05 Other seats for children.............................. No.
11 Other household.......................................... No.
31 Other............................................................. No.
Harmonized Tariff Schedule of the United States (2019) Revision 11
Annotated for Statistical Reporting Purposes
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Heading/ Stat. Unit Rates of Duty
Subheading Suf- Article Description of 1 2
fix Quantity General Special
9401 (con.) Seats (other than those of heading 9402), whether or not
convertible into beds, and parts thereof: (con.)
Other seats, with metal frames:
9401.71.00 Upholstered...................................................................... .................. Free2/ 45%
01 Highchairs and booster seats................................. No.
05 Infant walkers............................................................ No.
06 Bouncers with seats................................................. No.
07 Swings for children................................................... No.
08 2/
Stationary activity centers for children ................. No.
11 2/
Other household ..................................................... No.
31 2/
Other ........................................................................ No.
9401.79.00 Other................................................................................. .................. Free2/ 45%
01 Highchairs and booster seats................................. No.
02 Infant walkers............................................................ No.
03 Bouncers with seats................................................. No.
04 Swings for children................................................... No.
06 2/
Stationary activity centers for children ................. No.
Other:
Outdoor:
With textile covered cushions or textile
seating or backing material:
11 2/
Household ........................................... No.
15 2/
Other .................................................... No.
Other:
25 2/
Household ........................................... No.
35 2/
Other .................................................... No.
Other:
46 2/
Household .................................................. No.
50 2/
Other ........................................................... No.
Harmonized Tariff Schedule of the United States (2019) Revision 11
Annotated for Statistical Reporting Purposes
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Heading/ Stat. Unit Rates of Duty
Subheading Suf- Article Description of 1 2
fix Quantity General Special
9401 (con.) Seats (other than those of heading 9402), whether or not
convertible into beds, and parts thereof: (con.)
9401.80 Other seats:
Of rubber or plastics:
9401.80.20 Of reinforced or laminated plastics......................... .................. Free2/ 65%
01 Childrenʼs highchairs and booster seats except
for motor vehicle; bath seats, infant walkers,
bouncers with seats, swings for children........ No.
05 Stationary activity centers for children .......... No.
2/
11 2/
Other household .............................................. No.
31 2/
Other ................................................................. No.
9401.80.40 Other.......................................................................... .................. Free2/ 25%
01 Childrenʼs highchairs and booster seats except
for motor vehicle; bath seats, infant walkers,
bouncers with seats, swings for children........ No.
04 Stationary activity centers for children .......... No.
2/
Other:
Outdoor:
With textile covered cushions or textile
seating or backing material:
06 2/
Household .................................... No.
15 2/
Other ............................................. No.
Other:
26 2/
Household .................................... No.
35 2/
Other ............................................. No.
46 2/
Other ........................................................... No.
9401.80.60 Other................................................................................. .................. Free2/ 45%
Child safety seats:
21 With detachable hard-shell seat....................... No.
23 Other................................................................... No.
24 2/
Stationary activity centers for children ................. No.
25 2/
Other seats for children ......................................... No.
28 2/
Other household ..................................................... No.
30 2/
Other ........................................................................ No.
Harmonized Tariff Schedule of the United States (2019) Revision 11
Annotated for Statistical Reporting Purposes
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Heading/ Stat. Unit Rates of Duty
Subheading Suf- Article Description of 1 2
fix Quantity General Special
9401 (con.) Seats (other than those of heading 9402), whether or not
convertible into beds, and parts thereof: (con.)
9401.90 Parts:
9401.90.10 Of seats of a kind used for motor vehicles................... .................. Free 25%
10 Of leather, cut to shape............................................ X
20 Of textile material, cut to shape.............................. X
85 Other.......................................................................... X
9401.90.15 00 Of bent-wood seats......................................................... X................ Free 42.5%
Other:
9401.90.25 Of cane, osier, bamboo or similar materials.......... .................. Free 60%
40 Of rattan.............................................................. X
80 Other................................................................... X
9401.90.35 Of rubber or plastics................................................. .................. Free1/ 25%
10 For childrenʼs highchairs, booster seats except
for motor vehicle and similar seats.................. X
80 Other................................................................... X
9401.90.40 Of wood..................................................................... .................. Free1/ 40%
10 For childrenʼs highchairs, booster seats, and
similar seats........................................................ X
80 Other................................................................... X
9401.90.50 Other.......................................................................... .................. Free1/ 45%
05 For childrenʼs highchairs, booster seats, and
similar seats........................................................ X
21 Other of textile material, cut to shape.............. X
81 Other................................................................... X
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:
9402.10.00 00 Dentists', barbers' or similar chairs and parts thereof....... X................ Free 35%
9402.90.00 Other........................................................................................ .................. Free 40%
10 Hospital beds................................................................... X
20 Other................................................................................. X
Harmonized Tariff Schedule of the United States (2019) Revision 11
Annotated for Statistical Reporting Purposes
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Heading/ Stat. Unit Rates of Duty
Subheading Suf- Article Description of 1 2
fix Quantity General Special
9403 Other furniture and parts thereof:
9403.10.00 Metal furniture of a kind used in offices............................... .................. Free1/ 45%
20 Filing cabinets.................................................................. X
40 Other................................................................................. X
9403.20.00 Other metal furniture.............................................................. .................. Free1/ 45%
Household:
11 Floor-standing, metal-top ironing boards............... No.
Other:
16 Cribs.................................................................... No.
17 Toddler beds, bassinets, cradles, play yards
and other enclosures for confining children..... No.
35 Mechanically adjustable bed or mattress base,
not foldable, having the characteristics of a
bed or bed frame, of a width exceeding 91.44
cm, of a length exceeding 184.15 cm, and of
a depth exceeding 8.89 cm.............................. No.
40 Mattress bases with legs, not foldable, having
the characteristics of a stationary (not
mechanically adjustable) bed frame, of a width
exceeding 91.44 cm, of a length exceeding
184.15 cm and of a depth exceeding 8.89
cm........................................................................ No.
45 Foldable mattress foundations with legs,
having the characteristics of a bed or bed
frame, whether or not mechanically
adjustable........................................................... No.
50 Other................................................................... No.
Other:
Counters, lockers, racks, display cases, shelves,
partitions and similar fixtures:
75 Boltless or press-fit steel shelving units
prepackaged for sale as described in statistical
note 2 to this chapter......................................... X
78 Storage lockers, other than exchange lockers
as described in statistical note 3 to this
chapter................................................................ No.
81 Other................................................................... No.
90 Other.......................................................................... X
9403.30 Wooden furniture of a kind used in offices:
9403.30.40 00 Bent-wood furniture......................................................... X................ Free1/ 42.5%
9403.30.80 00 Other................................................................................. X................ Free1/ 40%
9403.40 Wooden furniture of a kind used in the kitchen:
9403.40.40 00 Bent-wood furniture......................................................... X................ Free1/ 42.5%
Other:
9403.40.60 00 Designed for motor vehicle use............................... X................ Free1/ 25%
9403.40.90 Other.......................................................................... .................. Free1/ 40%
40 Dining tables....................................................... No.
60 Cabinets designed for permanent
installation........................................................... X
80 Other................................................................... X
Harmonized Tariff Schedule of the United States (2019) Revision 11
Annotated for Statistical Reporting Purposes
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Heading/ Stat. Unit Rates of Duty
Subheading Suf- Article Description of 1 2
fix Quantity General Special
9403 (con.) Other furniture and parts thereof: (con.)
9403.50 Wooden furniture of a kind used in the bedroom:
9403.50.40 00 Bent-wood furniture......................................................... X................ Free1/ 42.5%
Other:
9403.50.60 00 Designed for motor vehicle use............................... X................ Free1/ 25%
9403.50.90 Other.......................................................................... .................. Free 1/
40%
Beds:
41 Cribs............................................................. No.
42 Toddler beds, bassinets, and cradles...... No.
45 Other............................................................. No.
80 Other................................................................... X
9403.60 Other wooden furniture:
9403.60.40 00 Bent-wood furniture......................................................... X................ Free1/ 42.5%
9403.60.80 Other................................................................................. .................. Free1/ 40%
10 Play yards and other enclosures for confining
children...................................................................... X
40 Dining tables............................................................. No.
81 Other.......................................................................... X
9403.70 Furniture of plastics:
9403.70.40 Of reinforced or laminated plastics............................... .................. Free2/ 65%
01 2/
Cribs ......................................................................... X
02 Toddler beds, bassinets and cradles ................... X
2/