2026 import reference / Chapter 94
Furniture HS codes,
made searchable.
Search the 2026 table for the product you import, then check import duty and VAT for your destination.
01 / 2026 code table
What is the HS code for your furniture?
Start with 9401 for seats, 9403 for other furniture and 9404 for mattresses and bedding. Search the table, then confirm the national code for your destination.
| Product | Candidate HS code | What decides it |
|---|---|---|
| Sofas & upholstered chairs | 9401.61 / 9401.71 |
Upholstered seats with wooden or metal frames; check convertible and special seats first. |
| Wooden dining chairs | 9401.69 |
Non-upholstered wooden-frame seats outside the special seat branches. |
| Office swivel chairs | 9401.31 / 9401.39 |
Swivel plus variable height adjustment; wood or other construction. |
| Wooden tables, desks & storage | 9403.60 |
Other wooden furniture after the office, kitchen and bedroom branches. |
| Wooden bed frames | 9403.50 |
Wooden bedroom furniture; mattresses and bedding are classified separately. |
| Kitchen cabinets | 9403.40 |
Wooden kitchen furniture; confirm materials and flat-pack condition. |
| Metal furniture | 9403.10 / 9403.20 |
Metal office furniture or other metal furniture; exclude seats and other headings. |
| Rattan, bamboo & plastic furniture | 9403.83 / 9403.82 / 9403.70 |
Material-specific branches; check frames, mixed materials and intended use. |
| Mattresses | 9404.21 / 9404.29 |
Cellular rubber or plastics, or other materials; construction decides the branch. |
| Furniture parts | 9401.91 / 9401.99; 9403.91 / 9403.99 |
Identifiable seat or furniture parts; general-use hardware can fall outside Chapter 94. |
| No match. Try “sofa”, “9403.60” or “mattress”, or browse all 36 branches. | ||
Six-digit starting points, not national classifications. How to choose between two codes →
How do furniture HS codes work?
An HS code identifies a product within an international classification system maintained by the World Customs Organization. The first six digits identify the international subheading. Countries extend that structure with national tariff and statistical subdivisions. A supplier’s export code may therefore need a different suffix at destination. HMRC explains the six-digit limit and country-specific decisions.
Use six digits to identify a branch. Use the destination’s current full tariff line, origin and entry date to check measures and charges. Keep goods, freight, tax and fees separate in your landed-cost worksheet.
Classify the product, not its marketing name
“Sofa bed” or “mixed-material desk” does not carry enough information for a defensible classification. Start from the importing country’s current tariff tool and the product as imported, then record the five facts that decide the branch.
- Importing country — the national tariff and statistical suffix decide the duty; the six-digit heading does not.
- Function — the principal use, not the sales name. A seat that converts into a bed is still a seat.
- Material — frame, visible surfaces, upholstery and any component that carries the heading.
- Construction — whether it converts, folds, mounts to a wall, contains electrical parts or combines functions.
- Presentation — complete, unassembled, parts, or a set. Flat-pack furniture is classified as the finished piece.
A code example is only as good as the assumptions printed beside it. When two headings remain plausible, the classification record — not a supplier’s invoice line — is what supports the declaration.
Which Chapter 94 heading applies?
Start with function, then read the relevant subheadings and legal notes. The tables below cover all 36 six-digit HS 2022 branches in 9401–9404. Chapter 94 also includes lighting under 9405 and prefabricated buildings under 9406; those are outside these tables.
Branch labels are plain-English summaries. Product conditions are editorial guidance drawn from the legal text; national rulings and unusual constructions can change the result. Search and download the same 36-branch reference →
Chairs, sofas & other seats
Check special seat branches before ordinary wooden- or metal-frame seating. A chair that both swivels and adjusts in height has its own branches. Seats convertible into beds also have specific branches; ordinary upholstery categories are not a shortcut for every sofa.
Compare all 16 seat and seat-part codes
| HS code | Branch, in plain English | What to check |
|---|---|---|
9401.10 | Aircraft seats | A seat of a kind used for aircraft; distinguish complete seats from separate parts. |
9401.20 | Motor-vehicle seats | A seat of a kind used for motor vehicles; confirm the actual construction and use. |
9401.31 | Wooden swivel seats with height adjustment | Both swivel and variable height adjustment are required; assess whether the seat is of wood. |
9401.39 | Other swivel seats with height adjustment | Both swivel and variable height adjustment are required; exclude the wooden branch. |
9401.41 | Wooden seats convertible into beds | A seat convertible into a bed, of wood; this branch excludes garden seats and camping equipment. |
9401.49 | Other seats convertible into beds | A seat convertible into a bed, other than of wood; this branch excludes garden seats and camping equipment. |
9401.52 | Bamboo seats | The article must be a bamboo seat within this material branch. |
9401.53 | Rattan seats | The seat must be of rattan within this material branch; identify the frame and other components. |
9401.59 | Seats of other cane-like materials | Identify the actual material and confirm this branch applies before selecting its residual subheading. |
9401.61 | Upholstered seats with wooden frames | An upholstered seat with a wooden frame that is not classified in an earlier special-seat branch. |
9401.69 | Other seats with wooden frames | A wooden-frame seat outside the earlier special-seat branches and outside upholstered seats. |
9401.71 | Upholstered seats with metal frames | An upholstered metal-frame seat outside the earlier special-seat branches. |
9401.79 | Other seats with metal frames | A metal-frame seat outside the earlier special-seat branches and outside upholstered seats. |
9401.80 | Other seats | Use only after excluding the more specific branches of 9401 and furniture of 9402. |
9401.91 | Wooden parts of seats | An identifiable part of a seat, presented as a part; apply Chapter 94 exclusions and the rules for unassembled complete articles. |
9401.99 | Other parts of seats | An identifiable seat part outside the wooden branch, subject to exclusions and the condition as imported. |
Tables, desks, cabinets & bed frames
For wooden furniture, distinguish office, kitchen and bedroom use before considering “other wooden furniture” in 9403.60. Metal office furniture has a separate branch from other metal furniture. Mixed materials require the applicable classification rules.
Compare all 12 furniture and furniture-part codes
| HS code | Branch, in plain English | What to check |
|---|---|---|
9403.10 | Metal office furniture | Furniture of a kind used in offices; exclude seating and other headings. |
9403.20 | Other metal furniture | Metal furniture outside the office branch, excluding seats and products of other headings. |
9403.30 | Wooden office furniture | Wooden furniture of a kind used in offices; exclude seating and separately imported parts. |
9403.40 | Wooden kitchen furniture | Wooden furniture designed for kitchen use, presented as furniture rather than separate parts or unrelated components. |
9403.50 | Wooden bedroom furniture | Wooden furniture of a kind used in the bedroom, excluding mattress supports and bedding. |
9403.60 | Other wooden furniture | Wooden furniture outside the office, kitchen and bedroom branches; exclude seats and separately imported parts. |
9403.70 | Plastic furniture | Furniture of plastics within 9403; exclude seats and separately imported parts. |
9403.82 | Bamboo furniture | Furniture of bamboo within 9403; exclude seats and separately imported parts. |
9403.83 | Rattan furniture | Furniture of rattan within 9403; exclude seats and separately imported parts. |
9403.89 | Furniture of other materials | Furniture within 9403 outside its preceding material branches; apply the interpretation rules to composites. |
9403.91 | Wooden parts of other furniture | A separately presented, identifiable wooden furniture part within 9403, subject to exclusions. |
9403.99 | Other parts of other furniture | A separately presented, identifiable furniture part within 9403, outside the wooden branch and subject to exclusions. |
Mattress supports, mattresses & bedding
A wooden bed frame and a separately presented mattress are different classification questions. Distinguish a mattress support from the bed frame, then identify mattress construction or the type of stuffed bedding. Pneumatic and water-filled articles are excluded by Chapter 94 Note 1(a).
Compare all 6 mattress-support and bedding codes
| HS code | Branch, in plain English | What to check |
|---|---|---|
9404.10 | Mattress supports | A mattress support within heading 9404; distinguish it from an ordinary bed frame or a furniture part. |
9404.21 | Cellular rubber or plastic mattresses | A mattress of cellular rubber or plastics, whether covered or uncovered. |
9404.29 | Mattresses of other materials | A mattress within 9404 outside 9404.21; assess multi-material construction. |
9404.30 | Sleeping bags | A sleeping bag within the heading scope. |
9404.40 | Quilts, bedspreads and duvets | The article must meet the heading description; assess filled or internally fitted construction. |
9404.90 | Other bedding and similar furnishings | An article within heading 9404 outside its more specific branches. |
Medical & qualifying barber furniture
This heading includes specialist medical furniture and qualifying barber or similar chairs with rotating, reclining and elevating movements. An ordinary salon chair is not automatically 9402. Dentists’ chairs incorporating dental appliances are excluded by the chapter notes.
Compare both specialist furniture codes
| HS code | Branch, in plain English | What to check |
|---|---|---|
9402.10 | Qualifying dental and barber chairs, and parts | For barber and similar chairs, check rotating, reclining and elevating movements. Dental chairs incorporating dental appliances are excluded from Chapter 94. |
9402.90 | Other medical furniture, and parts | The product must meet the medical, surgical, dental or veterinary furniture scope of 9402 and fall outside 9402.10. |
Landed cost
Want us to calculate your landed cost?
Send your furniture list, supplier quotes and destination. We will put the codes, freight, duty and import VAT into one landed-cost estimate — and consolidate multiple Foshan suppliers into one shipment.
How do you choose between two HS codes?
Read heading terms and chapter notes first. For mixed materials, incomplete goods or sets, apply the relevant interpretation rules in order rather than selecting a code from a product name. The WCO interpretation rules govern that sequence.
- Define the product as imported.
Record function, frame, panels, upholstery, mechanisms and dimensions. State whether the item arrives assembled, flat-packed, incomplete or as separate parts.
- Compare the specific branches first.
Check swivel-and-height-adjustment, conversion to a bed and specialist uses before ordinary seat categories. For wooden furniture, distinguish office, kitchen and bedroom use.
- Review mixed materials and presentation.
A stone top does not automatically determine a complete table’s code. Separately imported glass or stone slabs are excluded from furniture-parts treatment by Note 3(a). An unassembled complete article may still be classified as the finished article under rule 2(a).
- Keep an explanation, not just a number.
Save the candidate code, alternatives considered, relevant notes, official tariff version and written broker confirmation. Where uncertainty remains, ask the destination customs authority about a classification ruling.
Furniture parts have dedicated branches, but general-use hardware can be outside Chapter 94. A dining set, sofa bed or mixed container is not automatically one tariff line. Review what is presented together and how the applicable rules treat it.
Wall mounting does not automatically exclude furniture: Chapter 94 Note 2 includes exceptions for cupboards, shelving, unit furniture, seats and beds. Verify the article against the actual note, rather than treating every wall-mounted product as furniture.
Parts, sets and mixed cartons
Identifiable furniture parts shipped on their own take the parts subheadings — 9401.91 or 9401.99 for seats, 9403.91 or 9403.99 for other furniture. Parts of general use (screws, hinges, castors of base metal) are excluded from Chapter 94 by Note 1(d) and keep their own headings even when packed in the same carton.
Loose cushions, mattresses and lamps shipped with furniture are separate lines. A Foshan supplier will often quote one code for a whole container; ask instead for a packing list that gives each model its own six-digit code and material description, so a mixed container is declared line by line rather than under a single code.
What import duty will you pay on furniture?
There is no universal furniture duty rate. A usable calculation needs the full national code, origin, customs value and entry date, plus any applicable additional measures. The tools below are the next step after choosing a candidate HS branch.
United States
Check the current HTS line and relevant Chapter 99 provisions. Ask the broker to review applicable trade remedies and exclusions as well as the base duty.
USITC Harmonized Tariff Schedule ↗CBP trade-remedy guidance ↗European Union
Check the code, origin and current measures in TARIC. TARIC does not provide national VAT rates; confirm import VAT separately for the destination member state.
European Commission TARIC ↗United Kingdom
Use the UK Trade Tariff for the product, origin and import date. Verify the supplier’s proposed code and check customs duty, import VAT and other applicable measures.
UK Trade Tariff ↗For other destinations, use the national customs authority’s tariff. Record a dated result per product line; a base rate shown as “Free” does not establish that every import charge is zero.
What should you send to your customs broker?
Give the broker enough detail to test the classification before filing. Keep model references consistent between supplier specifications, invoice lines, packing lists and carton labels. A description such as “furniture” hides the facts that distinguish the codes.
- Product recordModel, photos, dimensions and intended use.
- Materials & constructionFrame, panels, upholstery, mechanisms and any mixed-material components.
- How it is shippedComplete, unassembled, separate parts or a set; identify what is presented together.
- Destination & transactionImporting country, origin, quantities, values and expected entry date.
- Classification recordProposed national code, tariff source, review date and written confirmation.
Source Foshan can help coordinate the supplier product details and order documents needed for that discussion. Confirm the agreed scope with the team; classification decisions and destination import charges need the appropriate customs review.
Document the basis, and escalate when it is uncertain
Keep one record per shipment. It is the difference between a checked declaration and a guess that has to be defended later.
| Record | What it states | Source |
|---|---|---|
| Product identity | Model, images, dimensions, technical description | Specification pack |
| Material and construction | Frame, panels, upholstery, mechanisms, packed parts | Supplier declaration and drawings |
| Candidate heading | The text considered, and the alternative rejected | Tariff notes and chapter notes |
| Destination result | National code and the date it was checked | Official tariff lookup |
| Confirmation | Broker advice, ruling or authority reference | Dated written record |
Where the goods do not fit a heading cleanly — a composite piece, a set split across cartons, an unusual material — the answer is a written question to the broker with photos and the spec sheet, not a second opinion from the internet.
How Source Foshan helps with codes and paperwork
Source Foshan is a local sourcing team based in Foshan and working in Dongguan. It is not a factory, a marketplace or a customs broker, and it does not classify goods on your behalf. What the team does is make the paperwork usable: every order is confirmed against a written specification that names frame material, upholstery, filling and finish, so the commercial invoice and packing list can give each model a material description and a proposed six-digit code, in English and Chinese, for your broker to confirm.
Orders from several suppliers are consolidated into one shipment, which is where mixed cartons usually go wrong: one code copied across a container of different products. The packing list is built model by model for that reason.
What we will not do on codes
- We suggest; your broker decides. Every line carries an indicative code so it can be checked early, and the declaration stays the broker’s call and liability.
- We do not re-describe goods to reach a lower duty. Calling an upholstered chair something else to avoid a trade-remedy line is misdeclaration, and it is your import.
- We do not quote rates. Section 301 and Section 232 layers have changed repeatedly; use a dated official lookup on the day you file.
Codes by product family
- Sofa HS codes — 9401 branches by frame material and convertible function.
- Cabinet HS codes — 9403 branches by room, including flat-pack.
- Lighting and hardware — 9405 luminaires versus 8302 fittings.
- Packaging codes — when a carton is packing and when it is a product.
Furniture HS code FAQ
What is the HS code for furniture?
There is no single HS code for all furniture. Start with 9401 for seats, 9403 for other furniture, or 9404 for mattress supports and bedding. Specialist medical and qualifying barber furniture is in 9402. Then select the six-digit subheading and verify the destination’s full national tariff line.
What is the HS code for a sofa?
An ordinary upholstered sofa with a wooden frame is a candidate for 9401.61; one with a metal frame is a candidate for 9401.71. A convertible sofa, rattan seat or other special construction can follow a different branch. Confirm the frame, mechanism and importing country’s tariff before declaration.
Is a sofa bed a seat or a bed for HS classification?
Heading 9401 includes seats convertible into beds. Under HS 2022, 9401.41 covers the wooden branch and 9401.49 the other branch, excluding garden seats and camping equipment. Check the actual construction and presentation; the retail name “sofa bed” is not sufficient on its own.
Is 9403.60 the code for every wooden item?
No. 9403.60 is the branch for other wooden furniture. Wooden seats are considered under 9401, while wooden office, kitchen and bedroom furniture have their own 9403 branches. Mixed-material goods need review under the applicable interpretation rules.
Can I use the Chinese supplier’s HS code for my import?
Use it as a proposal to check. The international system is harmonized at six digits, but countries add national subdivisions and make product-specific decisions. Compare the supplier’s description and code with the destination tariff, including the product’s materials, function and condition at import.
Does an HS code tell me the total import duty?
A six-digit code alone does not establish the total charges. The full destination code, origin, customs value, entry date and applicable additional measures are needed. Ask the destination broker to distinguish customs duties, trade remedies, import taxes and other fees in a dated calculation.
Do flat-pack goods and furniture parts use the same code?
Not automatically. Under interpretation rule 2(a), some unassembled complete articles are classified as the finished article. Separately imported parts require their own analysis, and general-use hardware or separate glass and stone slabs can fall outside Chapter 94. Document exactly what is presented together.
How do I research a furniture HS code?
Start from the importing country’s official tariff tool, not from a search result. Read the heading text and chapter notes for 9401–9404, match the product’s function and material, then confirm the national suffix and the date the schedule was checked. A code found on a supplier’s invoice is a starting point, never the answer.
Can mixed-material furniture use one rule everywhere?
No. Material can move a product between headings, and the rule that decides a mixed item differs by destination. Document each material by function and by share of weight, then let the broker confirm against the destination’s rules rather than applying one country’s answer to another.
Who is responsible for the declared code?
Responsibility follows the import arrangement, but the importer of record carries the declaration. That is why the code should be supported by a written record — spec sheet, photos, tariff reference and the date it was verified — and escalated to a broker or the customs authority when the classification is disputed.
When should a customs professional confirm the code?
Always, before a first shipment of a new product; immediately when two headings remain plausible after the notes have been read; and whenever a set, a composite item or a mixed container is involved. The cost of the question is small compared with a reclassification after entry.
Official references behind this guide
Code tables use the HS 2022 structure. The Census reference corroborates the international six-digit branches; its US export suffixes are not used as import codes here. Destination tools are linked for a current check, rather than quoting rates that could change.
- World Customs Organization · HS 2022 publicationsInternational classification framework and nomenclature edition.
- US Census Bureau · 2022 Chapter 94Heading hierarchy and chapter notes; an export nomenclature, not a current import-duty schedule.
- WCO · General Rules for InterpretationRules for heading selection, unassembled goods, composite goods and subheadings.
- HMRC · Finding commodity codesWhat to check before classification and why supplier codes require destination verification.
- USITC · Harmonized tariff informationCurrent US schedule and revisions; rates must be checked for the actual entry.
- European Commission · TARICEU tariff measures and the exclusion of national VAT and excise rates.
Reviewed 4 November 2026 by the Source Foshan sourcing team. This guide supports product research and document preparation; it is not a binding customs ruling. Product facts, destination practice and tariff measures must be checked for the shipment.