Chapter 94

Furniture; Bedding; Lamps and Lighting Fittings; Prefabricated Buildings

374 tariff lines · 275 filing-ready 10-digit codes · codes begin with 94

Chapter 94 covers furniture, mattresses, lamps and lighting fittings, and prefabricated buildings. Many finished furniture items are duty-free under the general rate, but antidumping and countervailing duties apply to several categories, which makes the specific 10-digit code important.

Codes in Chapter 94

HTS codeDescriptionLevelGeneral duty rate
9401.10Seats of a kind used for aircraft6-digit heading
9401.10.40.00Leather upholstered10-digit statistical codeFree
9401.10.80.00Other10-digit statistical codeFree
9401.20.00.00Seats of a kind used for motor vehicles10-digit statistical codeFree
9401.31.00.00Of wood10-digit statistical codeFree
9401.39.00Other8-digit subheadingFree
9401.39.00.10Household10-digit statistical code
9401.39.00.30Other10-digit statistical code
9401.41.00.00Of wood10-digit statistical codeFree
9401.49.00.00Other10-digit statistical codeFree
9401.52.00.00Of bamboo10-digit statistical codeFree
9401.53.00.00Of rattan10-digit statistical codeFree
9401.59.00.00Other10-digit statistical codeFree
9401.61Upholstered6-digit heading
9401.61.20Of teak8-digit subheadingFree
9401.61.20.11Of plantation-harvested teak10-digit statistical code
9401.61.20.15Other10-digit statistical code
9401.61.20.31Of plantation-harvested teak10-digit statistical code
9401.61.20.35Other10-digit statistical code
9401.61.40Other8-digit subheadingFree
9401.61.40.01Chairs for children, including highchairs10-digit statistical code
9401.61.40.11Other household10-digit statistical code
9401.61.40.31Other10-digit statistical code
9401.61.60Other8-digit subheadingFree
9401.61.60.01Stationary activity centers for children10-digit statistical code
9401.61.60.05Other seats for children10-digit statistical code
9401.61.60.11Other household10-digit statistical code
9401.61.60.31Other10-digit statistical code
9401.69Other6-digit heading
9401.69.20Bent-wood seats8-digit subheadingFree
9401.69.20.10Household10-digit statistical code
9401.69.20.30Other10-digit statistical code
9401.69.40Of teak8-digit subheadingFree
9401.69.40.11Of plantation-harvested teak10-digit statistical code
9401.69.40.15Other10-digit statistical code
9401.69.40.31Of plantation-harvested teak10-digit statistical code
9401.69.40.35Other10-digit statistical code
9401.69.60Other8-digit subheadingFree
9401.69.60.01Chairs for children including highchairs10-digit statistical code
9401.69.60.11Other household10-digit statistical code
9401.69.60.31Other10-digit statistical code
9401.69.80Other8-digit subheadingFree
9401.69.80.01Stationary activity centers for children10-digit statistical code
9401.69.80.05Other seats for children10-digit statistical code
9401.69.80.11Other household10-digit statistical code
9401.69.80.66Of plantation-harvested teak10-digit statistical code
9401.69.80.68Other10-digit statistical code
9401.69.80.90Other10-digit statistical code
9401.71.00Upholstered8-digit subheadingFree
9401.71.00.01Highchairs and booster seats10-digit statistical code
9401.71.00.05Infant walkers10-digit statistical code
9401.71.00.06Bouncers with seats10-digit statistical code
9401.71.00.07Swings for children10-digit statistical code
9401.71.00.08Stationary activity centers for children10-digit statistical code
9401.71.00.11Other household10-digit statistical code
9401.71.00.31Other10-digit statistical code
9401.79.00Other8-digit subheadingFree
9401.79.00.01Highchairs and booster seats10-digit statistical code
9401.79.00.02Infant walkers10-digit statistical code
9401.79.00.03Bouncers with seats10-digit statistical code
9401.79.00.04Swings for children10-digit statistical code
9401.79.00.06Stationary activity centers for children10-digit statistical code
9401.79.00.11Household10-digit statistical code
9401.79.00.15Other10-digit statistical code
9401.79.00.25Household10-digit statistical code
9401.79.00.35Other10-digit statistical code
9401.79.00.46Household10-digit statistical code
9401.79.00.50Other10-digit statistical code
9401.80Other seats6-digit heading
9401.80.20Of reinforced or laminated plastics8-digit subheadingFree
9401.80.20.01Childrenʼs highchairs and booster seats except for motor vehicle; bath seats, infant walkers, bouncers with seats, swings for children10-digit statistical code
9401.80.20.05Stationary activity centers for children10-digit statistical code
9401.80.20.11Other household10-digit statistical code
9401.80.20.31Other10-digit statistical code
9401.80.40Other8-digit subheadingFree
9401.80.40.01Childrenʼs highchairs and booster seats except for motor vehicle; bath seats, infant walkers, bouncers with seats, swings for children10-digit statistical code
9401.80.40.04Stationary activity centers for children10-digit statistical code
9401.80.40.06Household10-digit statistical code
9401.80.40.15Other10-digit statistical code
9401.80.40.26Household10-digit statistical code
9401.80.40.35Other10-digit statistical code
9401.80.40.46Other10-digit statistical code
9401.80.60Other8-digit subheadingFree
9401.80.60.21With detachable hard-shell seat10-digit statistical code
9401.80.60.23Other10-digit statistical code
9401.80.60.24Stationary activity centers for children10-digit statistical code
9401.80.60.25Other seats for children10-digit statistical code
9401.80.60.28Other household10-digit statistical code
9401.80.60.30Other10-digit statistical code
9401.91Of wood6-digit heading
9401.91.15.00Of seats of a kind used for motor vehicles10-digit statistical codeFree
9401.91.20.00Of bent wood seats10-digit statistical codeFree
9401.91.90Other8-digit subheadingFree
9401.91.90.10For children’s highchairs, booster seats, and similar seats10-digit statistical code
9401.91.90.90Other10-digit statistical code
9401.99Other6-digit heading
9401.99.10Of seats of a kind used for motor vehicles8-digit subheadingFree
9401.99.10.10Of leather, cut to shape10-digit statistical code
9401.99.10.20Of textile material, cut to shape10-digit statistical code
9401.99.10.85Other10-digit statistical code
9401.99.25Of cane, osier, bamboo or similar materials8-digit subheadingFree
9401.99.25.40Of rattan10-digit statistical code
9401.99.25.80Other10-digit statistical code
9401.99.35Of rubber or plastics8-digit subheadingFree
9401.99.35.10For children’s highchairs, booster seats except for motor vehicle and similar seats10-digit statistical code
9401.99.35.80Other10-digit statistical code
9401.99.90Other8-digit subheadingFree
9401.99.90.05For children’s highchairs, booster seats and similar seats10-digit statistical code
9401.99.90.21Other of textile material, cut to shape10-digit statistical code
9401.99.90.30Mechanically collapsible sofa bed seat deck components, covered or uncovered as described in statistical note 2 to this chapter10-digit statistical code
9401.99.90.40Of seats of a kind used for aircraft10-digit statistical code
9401.99.90.85Other10-digit statistical code
HTS codeDescriptionLevelGeneral duty rate
9403.10.00Metal furniture of a kind used in offices8-digit subheadingFree
9403.10.00.20Filing cabinets10-digit statistical code
9403.10.00.40Other10-digit statistical code
9403.20.00Other metal furniture8-digit subheadingFree
9403.20.00.11Floor-standing, metal-top ironing boards10-digit statistical code
9403.20.00.16Cribs10-digit statistical code
9403.20.00.17Toddler beds, bassinets, cradles, play yards and other enclosures for confining children10-digit statistical code
9403.20.00.35Mechanically 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 cm10-digit statistical code
9403.20.00.40Mattress 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 cm10-digit statistical code
9403.20.00.46Mechanically adjustable10-digit statistical code
9403.20.00.48Stationary (not mechanically adjustable)10-digit statistical code
9403.20.00.50Other10-digit statistical code
9403.20.00.75Boltless or press-fit steel shelving units prepackaged for sale as described in statistical note 4 to this chapter10-digit statistical code
9403.20.00.78Storage lockers, other than exchange lockers as described in statistical note 5 to this chapter10-digit statistical code
9403.20.00.82Steel racks, other than those described in statistical reporting number 9403.20.007510-digit statistical code
9403.20.00.86Other10-digit statistical code
9403.20.00.90Other10-digit statistical code
9403.30Wooden furniture of a kind used in offices6-digit heading
9403.30.40.00Bent-wood furniture10-digit statistical codeFree
9403.30.80Other8-digit subheadingFree
9403.30.80.01Of Padauk (Padouk) or Narra (Pterocarpus spp.)10-digit statistical code
9403.30.80.05Of Rosewood, Palissander, Cocobolo, Bois de Rose, Kingwood, Tulipwood or Blackwood (Dalbergia spp.)10-digit statistical code
9403.30.80.21Of teak (Tectona spp.)10-digit statistical code
9403.30.80.31Of Wenge (Millettia spp.)10-digit statistical code
9403.30.80.90Other10-digit statistical code
9403.40Wooden furniture of a kind used in the kitchen6-digit heading
9403.40.40.00Bent-wood furniture10-digit statistical codeFree
9403.40.60.00Designed for motor vehicle use10-digit statistical codeFree
9403.40.90Other8-digit subheadingFree
9403.40.90.40Dining tables10-digit statistical code
9403.40.90.60Cabinets designed for permanent installation10-digit statistical code
9403.40.90.80Other10-digit statistical code
9403.50Wooden furniture of a kind used in the bedroom6-digit heading
9403.50.40.00Bent-wood furniture10-digit statistical codeFree
9403.50.60.00Designed for motor vehicle use10-digit statistical codeFree
9403.50.90Other8-digit subheadingFree
9403.50.90.41Cribs10-digit statistical code
9403.50.90.42Toddler beds, bassinets, and cradles10-digit statistical code
9403.50.90.45Other10-digit statistical code
9403.50.90.80Other10-digit statistical code
9403.60Other wooden furniture6-digit heading
9403.60.40.00Bent-wood furniture10-digit statistical codeFree
9403.60.80Other8-digit subheadingFree
9403.60.80.10Play yards and other enclosures for confining children10-digit statistical code
9403.60.80.40Dining tables10-digit statistical code
9403.60.80.89Of teak (Tectona spp.)10-digit statistical code
9403.60.80.93Other10-digit statistical code
9403.70Furniture of plastics6-digit heading
9403.70.40Of reinforced or laminated plastics8-digit subheadingFree
9403.70.40.01Cribs10-digit statistical code
9403.70.40.02Toddler beds, bassinets and cradles10-digit statistical code
9403.70.40.03Play yards and other enclosures for confining children10-digit statistical code
9403.70.40.15Other household10-digit statistical code
9403.70.40.20Office10-digit statistical code
9403.70.40.31Other10-digit statistical code
9403.70.80Other8-digit subheadingFree
9403.70.80.01Cribs10-digit statistical code
9403.70.80.02Toddler beds, bassinets and cradles10-digit statistical code
9403.70.80.03Play yards and other enclosures for confining children10-digit statistical code
9403.70.80.15Other household10-digit statistical code
9403.70.80.20Office10-digit statistical code
9403.70.80.31Other10-digit statistical code
9403.82.00Of bamboo8-digit subheadingFree
9403.82.00.01Cribs10-digit statistical code
9403.82.00.02Toddler beds, bassinets, and cradles; play yards and other enclosures for confining children10-digit statistical code
9403.82.00.15Other household10-digit statistical code
9403.82.00.30Other10-digit statistical code
9403.83.00Of rattan8-digit subheadingFree
9403.83.00.01Cribs10-digit statistical code
9403.83.00.02Toddler beds, bassinets, and cradles; play yards and other enclosures for confining children10-digit statistical code
9403.83.00.15Other household10-digit statistical code
9403.83.00.30Other10-digit statistical code
9403.89Other6-digit heading
9403.89.30Of cane, osier or similar materials8-digit subheadingFree
9403.89.30.10Household10-digit statistical code
9403.89.30.20Other10-digit statistical code
9403.89.60Other8-digit subheadingFree
9403.89.60.03Cribs, toddler beds, bassinets, and cradles; play yards and other enclosures for confining children10-digit statistical code
9403.89.60.15Other household10-digit statistical code
9403.89.60.20Other10-digit statistical code
9403.91.00Of wood8-digit subheadingFree
9403.91.00.05For toddler beds, cribs, bassinets and cradles10-digit statistical code
9403.91.00.10For play yards and other enclosures for confining children10-digit statistical code
9403.91.00.80Other10-digit statistical code
9403.99Other6-digit heading
9403.99.10Of furniture of a kind used for motor vehicles8-digit subheadingFree
9403.99.10.40Of metal10-digit statistical code
9403.99.10.50Of textile material, cut to shape10-digit statistical code
9403.99.10.85Other10-digit statistical code
9403.99.20Of cane, osier, bamboo or similar materials8-digit subheadingFree
9403.99.20.40Of rattan10-digit statistical code
9403.99.20.80Other10-digit statistical code
9403.99.30Of reinforced or laminated plastics8-digit subheadingFree
9403.99.30.05For toddler beds, cribs, bassinets and cradles10-digit statistical code
9403.99.30.10For play yards and other enclosures for confining children10-digit statistical code
9403.99.30.80Other10-digit statistical code
9403.99.40Other8-digit subheadingFree
9403.99.40.05For toddler beds, cribs, bassinets and cradles10-digit statistical code
9403.99.40.10For play yards and other enclosures for confining children10-digit statistical code
9403.99.40.80Other10-digit statistical code
9403.99.50Of textile material, except cotton8-digit subheadingFree
9403.99.50.05For toddler beds, cribs, bassinets and cradles10-digit statistical code
9403.99.50.10For play yards and other enclosures for confining children10-digit statistical code
9403.99.50.80Other10-digit statistical code
9403.99.90Other8-digit subheadingFree
9403.99.90.10For toddler beds, cribs, bassinets and cradles10-digit statistical code
9403.99.90.15For play yards and other enclosures for confining children10-digit statistical code
9403.99.90.20Welded wire rack, whether or not galvanized, plated or coated10-digit statistical code
9403.99.90.40Parts for steel racks of statistical reporting number 9403.20.008210-digit statistical code
9403.99.90.45Other10-digit statistical code
9403.99.90.51Of cotton, cut to shape10-digit statistical code
9403.99.90.61Other10-digit statistical code
HTS codeDescriptionLevelGeneral duty rate
9404.10.00Mattress supports8-digit subheadingFree
9404.10.00.20Of a kind used in combination with a mattress, made of wood, whether covered or uncovered10-digit statistical code
9404.10.00.50Other10-digit statistical code
9404.21.00Of cellular rubber or plastics, whether or not covered8-digit subheading3%
9404.21.00.10For use in a crib or toddler bed10-digit statistical code
9404.21.00.13Of a width exceeding 91 cm, of a length exceeding 184 cm, and a depth exceeding 8 cm10-digit statistical code
9404.21.00.95Other10-digit statistical code
9404.29Of other materials6-digit heading
9404.29.10Of cotton8-digit subheading3%
9404.29.10.05For use in a crib or toddler bed10-digit statistical code
9404.29.10.13Of a width exceeding 91 cm, of a length exceeding 184 cm, and a depth exceeding 8 cm10-digit statistical code
9404.29.10.95Other10-digit statistical code
9404.29.90Other8-digit subheading6%
9404.29.90.05For use in a crib or toddler bed10-digit statistical code
9404.29.90.13Of a width exceeding 91 cm, of a length exceeding 184 cm, and of a depth exceeding 8 cm10-digit statistical code
9404.29.90.50Other10-digit statistical code
9404.29.90.85For use in a crib or toddler bed10-digit statistical code
9404.29.90.87Of a width exceeding 91 cm, of a length exceeding 184 cm, and a depth exceeding 8 cm10-digit statistical code
9404.29.90.95Other10-digit statistical code
9404.30Sleeping bags6-digit heading
9404.30.40.00Containing 20 percent or more by weight of feathers and/or down10-digit statistical code4.7%
9404.30.80.00Other10-digit statistical code9%
9404.40Quilts, bedspreads, eiderdowns and duvets (comforters)6-digit heading
9404.40.10.00Of cotton, not containing any embroidery, lace, braid, edging, trimming, piping exceeding 6.35 mm or applique work (362)10-digit statistical code4.4%
9404.40.90Other8-digit subheading12.8%
9404.40.90.05With outer shell of cotton (362)10-digit statistical code
9404.40.90.22With outer shell of man-made fibers (666)10-digit statistical code
9404.40.90.23Containing 85 percent or more by weight of silk or silk waste10-digit statistical code
9404.40.90.36Other (899)10-digit statistical code
9404.90Other6-digit heading
9404.90.10Of cotton (369)8-digit subheading5.3%
9404.90.10.30Foam fill (369)10-digit statistical code
9404.90.10.60Other fill (369)10-digit statistical code
9404.90.10.90Other (369)10-digit statistical code
9404.90.20Other8-digit subheading6%
9404.90.20.30Foam fill10-digit statistical code
9404.90.20.60Other fill10-digit statistical code
9404.90.20.90Other10-digit statistical code
9404.90.81.00Of cotton, not containing any embroidery, lace, braid, edging, trimming, piping exceeding 6.35 mm or applique work (369)10-digit statistical code4.4%
9404.90.96Other8-digit subheading7.3%
9404.90.96.05With outer shell of cotton (369)10-digit statistical code
9404.90.96.22With outer shell of man-made fibers (666)10-digit statistical code
9404.90.96.23Containing 85 percent or more by weight of silk or silk waste10-digit statistical code
9404.90.96.36Other (899)10-digit statistical code
9404.90.96.70Other10-digit statistical code
HTS codeDescriptionLevelGeneral duty rate
9405.11Designed for use solely with light-emitting diode (LED) light sources6-digit heading
9405.11.40Of brass8-digit subheading3.9%
9405.11.40.10Household10-digit statistical code
9405.11.40.20Other10-digit statistical code
9405.11.60Other8-digit subheading7.6%
9405.11.60.10Household10-digit statistical code
9405.11.60.20Other10-digit statistical code
9405.11.80Other8-digit subheading3.9%
9405.11.80.10Household10-digit statistical code
9405.11.80.20Other10-digit statistical code
9405.19Other6-digit heading
9405.19.40Of brass8-digit subheading3.9%
9405.19.40.10Household10-digit statistical code
9405.19.40.20Other10-digit statistical code
9405.19.60Other8-digit subheading7.6%
9405.19.60.10Household10-digit statistical code
9405.19.60.20Other10-digit statistical code
9405.19.80Other8-digit subheading3.9%
9405.19.80.10Household10-digit statistical code
9405.19.80.20Other10-digit statistical code
9405.21Designed for use solely with light-emitting diode (LED) light sources6-digit heading
9405.21.40Of brass8-digit subheading3.7%
9405.21.40.10Household10-digit statistical code
9405.21.40.20Other10-digit statistical code
9405.21.60Other8-digit subheading6%
9405.21.60.10Household10-digit statistical code
9405.21.60.20Other10-digit statistical code
9405.21.80Other8-digit subheading3.9%
9405.21.80.10Household10-digit statistical code
9405.21.80.20Other10-digit statistical code
9405.29Other6-digit heading
9405.29.40Of brass8-digit subheading3.7%
9405.29.40.10Household10-digit statistical code
9405.29.40.20Other10-digit statistical code
9405.29.60Other8-digit subheading6%
9405.29.60.10Household10-digit statistical code
9405.29.60.20Other10-digit statistical code
9405.29.80Other8-digit subheading3.9%
9405.29.80.10Household10-digit statistical code
9405.29.80.20Other10-digit statistical code
9405.31.00Designed for use solely with light-emitting diode (LED) light sources8-digit subheading8%
9405.31.00.10Miniature series wired sets10-digit statistical code
9405.31.00.40Other10-digit statistical code
9405.39.00Other8-digit subheading8%
9405.39.00.10Miniature series wired sets10-digit statistical code
9405.39.00.40Other10-digit statistical code
9405.41Photovoltaic, designed for use solely with light- emitting diode (LED) light sources6-digit heading
9405.41.40.00Of brass10-digit statistical code4.7%
9405.41.60.00Other10-digit statistical code6%
9405.41.82.00Light-emitting diode (LED) backlights modules, the foregoing which are lighting sources that consist of one or more LEDs and one or more connectors and are mounted on a printed circuit or other similar substrate, and other passive components, whether or not combined with optical components or protective diodes, and used as backlights illumination for liquid crystal displays(LCDs)10-digit statistical codeFree
9405.41.84Other8-digit subheading3.9%
9405.41.84.10Other lighting sets10-digit statistical code
9405.41.84.40Other10-digit statistical code
9405.42Other, designed for use solely with light-emitting diode (LED) light sources6-digit heading
9405.42.40.00Of brass10-digit statistical code4.7%
9405.42.60.00Other10-digit statistical code6%
9405.42.82.00Light-emitting diode (LED) backlights modules, the foregoing which are lighting sources that consist of one or more LEDs and one or more connectors and are mounted on a printed circuit or other similar substrate, and other passive components, whether or not combined with optical components or protective diodes, and used as backlights illumination for liquid crystal displays(LCDs)10-digit statistical codeFree
9405.42.84Other8-digit subheading3.9%
9405.42.84.10Other lighting sets10-digit statistical code
9405.42.84.40Other10-digit statistical code
9405.49.00.00Other10-digit statistical code3.9%
9405.50Non-electrical luminaires and lighting fittings6-digit heading
9405.50.20.00Incandescent luminaires designed to be operated by propane or other gas, or by compressed air and kerosene or gasoline10-digit statistical code2.9%
9405.50.30.00Of brass10-digit statistical code5.7%
9405.50.40.00Other10-digit statistical code6%
9405.61Designed for use solely with light-emitting diode (LED) light sources6-digit heading
9405.61.20.00Of brass10-digit statistical code5.7%
9405.61.40.00Other10-digit statistical code6%
9405.61.60.00Other10-digit statistical code5.3%
9405.69Other6-digit heading
9405.69.20.00Of brass10-digit statistical code5.7%
9405.69.40.00Other10-digit statistical code6%
9405.69.60.00Other10-digit statistical code5.3%
9405.91Of glass6-digit heading
9405.91.10.00Of lead crystal10-digit statistical code12%
9405.91.30.00Other10-digit statistical code12%
9405.91.40.00Chimneys10-digit statistical code7.5%
9405.91.60Other8-digit subheading4.5%
9405.91.60.40Prisms and other glass articles of a kind used in chandeliers and wall brackets, and articles thereof10-digit statistical code
9405.91.60.80Other10-digit statistical code
9405.92.00.00Of plastics10-digit statistical code3.7%
9405.99Other6-digit heading
9405.99.20.00Of brass10-digit statistical code3.9%
9405.99.40Other8-digit subheading6%
9405.99.40.10Lampposts and bases for lampposts, of cast iron10-digit statistical code
9405.99.40.20Lampposts and bases for lampposts, of aluminum10-digit statistical code
9405.99.40.90Other10-digit statistical code
HTS codeDescriptionLevelGeneral duty rate
9406.10.00.00Of wood10-digit statistical code2.6%
9406.20.00.00Modular building units, of steel10-digit statistical code2.9%
9406.90.01Other8-digit subheading2.9%
9406.90.01.10Commercial10-digit statistical code
9406.90.01.20Other10-digit statistical code
9406.90.01.30Other10-digit statistical code
9406.90.01.50Animal sheds of plastic10-digit statistical code
9406.90.01.90Other10-digit statistical code

Not sure which line applies?

Classification follows the General Rules of Interpretation: the most specific description wins, and you must use a 10-digit statistical code on the entry. When two lines look equally plausible, a CBP binding ruling is the only way to be certain.

Source: USITC Harmonized Tariff Schedule, 2026 Basic Edition, Revision 16. Rate text is reproduced verbatim from the official export; category paths and duty estimates are derived.

Data loaded August 18, 2026.Check this chapter on hts.usitc.govReport an errorHow this data is built