Directory / Chapter 94
Chapter 94: Furniture; bedding; lamps
Furniture, bedding, mattresses and cushions, lamps and lighting fittings, and prefabricated buildings.
The 5 codes this site holds in chapter 94
| Code | What it covers | Markets priced | Duty range |
|---|---|---|---|
| 940161 | Upholstered seats, wooden frame | 5 of 6 | 0% to 5% |
| 940330 | Wooden furniture for offices | 6 of 6 | 0% to 5% |
| 940360 | Wooden furniture, other | 5 of 6 | 0% to 5% |
| 940490 | Mattresses and bedding, other | 5 of 6 | 2% to 14% |
| 940540 | Lamps and light fittings, other | None recorded | Withdrawn subheading |
One subheading in this chapter is marked withdrawn. The 2022 revision of the Harmonized System removed it, so it does not appear in any current schedule and no tariff prices it. That is a complete answer rather than a gap.
Where this chapter ends
Furniture in the tariff sense is generally designed to be placed on the floor or the ground, which is what separates it from fittings designed to be hung or built in. Lamps and lighting fittings have their own heading in this chapter, so a light is classified here rather than with the electrical equipment of chapter 85.
The guides in chapter 94 name one code outside it that goods reach when they turn out not to belong here.
- 630260 (chapter 63): Toilet and kitchen linen of terry towelling
What the notes to section XX say
Chapter 94 sits in section XX, miscellaneous manufactured articles, which runs from chapter 94 to chapter 96. A section note governs every chapter in its section, so it stands one layer above the note to chapter 94 below and applies before it.
The nomenclature publishes no note to section XX at all. That is the published position rather than a gap on this page: the section groups its chapters and leaves the rules to them, so the note to chapter 94 below is the highest one that governs this chapter.
Read from the section notes published in the UK Trade Tariff by HM Revenue and Customs, at https://www.trade-tariff.service.gov.uk/api/v2/sections/20, on 2026-09-08, and read a second time from the chapter endpoint quoted below, which carries the same section note and has to agree with it. Like the chapter and heading notes, a section note is part of the international text of the Harmonized System, so it decides classification and never a rate.
What the nomenclature excludes
The sentence above is this site's summary. This one is not. Note 1 to chapter 94 sets out what this chapter does not cover, and these are its 12 items as published, with the heading each one sends the goods to. Where a note names a chapter this site also covers, the chapter number is a link.
- (a) pneumatic or water mattresses, pillows or cushions, of Chapter 39, Chapter 40 or Chapter 63 see chapter 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 see 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 see chapter 85
- (g) furniture specially designed as parts of apparatus of heading 8518 (heading 8518), of heading 8519 or 8521 (heading 8522) or of heading 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) see chapter 91
- (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)
- (m) monopods, bipods, tripods and similar articles (heading 9620)
Read from the chapter notes published in the UK Trade Tariff by HM Revenue and Customs, at https://www.trade-tariff.service.gov.uk/api/v2/chapters/94, on 2026-09-07. The first six digits of that nomenclature are the Harmonized System itself and the notes to a chapter are part of its international text, so this is the same note whichever of this site's destinations a shipment is going to. It decides classification and never a rate.
What the notes say about each heading
The note above governs chapter 94 as a whole. Underneath it the same published notes speak about individual four digit headings, and that is the layer a classification usually turns on. This site holds codes under 4 headings in this chapter. 2 of them are the subject of a numbered note. The notes say nothing about the other one, which is the published position rather than a gap here.
| Heading | What the nomenclature calls it | Codes here | What the notes say about it |
|---|---|---|---|
| 9401 | Seats (other than those of heading 9402), whether or not convertible into beds, and parts thereof | 940161 | Subject of note 2, 3 |
| 9403 | Other furniture and parts thereof | 940330 , 940360 | Subject of note 2, 3 |
| 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 | 940490 | Named in passing by note 3 |
| 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 | 940540 | Not named in the chapter notes |
How each of those notes opens, in the words the nomenclature uses. The note in full is on every code page under the heading it governs, which is where a reader deciding a classification is standing.
Note 2 to chapter 94, which takes headings 9401, 9403 as its subject
Opening, as published
The articles (other than parts) referred to in heading 9401 to 9403 are to be classified in those headings only if they...
Note 2 in full on 940161 , 940330 , and on every other code this site holds under those headings.
Note 3 to chapter 94, which takes headings 9401, 9403 as its subject
Opening, as published
(A) In heading 9401 to 9403 references to parts of goods do not include references to sheets or slabs (whether or not cu...
Note 3 in full on 940161 , 940330 , and on every other code this site holds under those headings.
One heading is named by a note whose subject is something else, which is a cross reference rather than a rule about the heading: 9404 (note 3) . The sentence that names each one is quoted on the code pages under it.
Read from the same chapter notes quoted above, at https://www.trade-tariff.service.gov.uk/api/v2/chapters/94, on 2026-09-07, with each heading title read from its own endpoint. The Harmonized System publishes no separate heading notes: its legal text is section notes, chapter notes and subheading notes, and what governs a heading is a chapter note whose subject clause names it. The section notes are quoted at the top of this page, which is the layer above.
What chapter 94 costs to import
The dearest line this site holds in chapter 94 is 940490, mattresses and bedding, other, at 14% into Canada. 13 of the 21 rates charged on value in this chapter are zero. The widest gap between destinations is on 940490, mattresses and bedding, other, which runs from 2% to 14% depending on where it lands.
A destination that prices part of a chapter answers for part of it, so this is how much of chapter 94 each one covers, out of 5 codes.
| Destination | Codes priced | Duty range in this chapter |
|---|---|---|
| Australia | 4 of 5 | 5% |
| Germany | 4 of 5 | 0% to 3.7% |
| Portugal | 4 of 5 | 0% to 3.7% |
| United Kingdom | 4 of 5 | 0% to 2% |
| United States | 3 of 5 | 0% |
| Canada | 2 of 5 | 0% to 14% |
Third country rates, which is what applies with no trade agreement claimed. Destination tax is charged on top. Each code page carries the reading behind its own figures and the day they were read.