HS Code for Furniture and Home Goods: Chapter 94 Guide
HS code for furniture: how seats, tables, cabinets, mattresses and lamps are classified in Chapter 94, the notes that decide, and EU CN 2026 lines and duties.
The HS code for furniture is almost always in Chapter 94, but which heading and line depends on what the item is, what its frame is made of and where it is used. A sofa, a desk, a mattress and a lamp all sit in the same chapter under four different headings, with different duty rates in some cases. This guide explains how the chapter is organised, the notes that decide borderline items, and the EU lines and duties.
It is written for importers, e-commerce sellers and customs brokers dealing with furniture and home goods. Headings and duties were checked against the EU Combined Nomenclature (CN) 2026 and the TARIC data in October 2026. The four- and six-digit headings are shared internationally; the eight-digit lines and duties are EU-specific.
How Chapter 94 is organised
| Heading | Covers | Typical products |
|---|---|---|
| 9401 | Seats, whether or not convertible into beds, and parts | Chairs, armchairs, sofas, office chairs, sofa beds, stools |
| 9402 | Medical, surgical, dental or veterinary furniture; barbers' chairs | Hospital beds with mechanical fittings, dentists' chairs |
| 9403 | Other furniture and parts | Tables, desks, cabinets, wardrobes, shelving, beds, kitchen units |
| 9404 | Mattress supports; bedding and similar furnishing, stuffed or fitted | Mattresses, quilts, duvets, cushions, pillows, sleeping bags |
| 9405 | Luminaires and lighting fittings n.e.s.; illuminated signs | Ceiling lights, table and floor lamps, lighting strings |
| 9406 | Prefabricated buildings | Modular building units |
The chapter notes that decide most cases
Read the notes before choosing a heading. Rule 1 of the General Rules of Interpretation makes them binding.
Note 2: designed for the floor
The articles of headings 9401 to 9403, other than parts, are classified there only if they are designed for placing on the floor or ground. The note then keeps these in the furniture headings even if they are hung, fixed to the wall or stacked:
- cupboards, bookcases, other shelved furniture, including single shelves presented with supports for fixing them to the wall, and unit furniture;
- seats and beds.
So a wall-mounted cabinet remains furniture; a decorative wall item that is not shelving or a cupboard may not be.
Note 1: what the chapter excludes
Note 1 sends a number of look-alikes elsewhere. Among them:
- pneumatic or water mattresses, pillows or cushions (Chapters 39, 40 or 63);
- mirrors designed for placing on the floor, such as cheval-glasses (heading 7009);
- lamps or light sources and their parts (Chapter 85);
- toy furniture and toy luminaires (heading 9503), and furniture specially constructed for games (heading 9504);
- monopods, bipods, tripods and similar articles (heading 9620).
Note 3: what counts as a part
Sheets or slabs of glass, mirrors, marble or other stone, not combined with other parts, are not "parts" of furniture under note 3(A). And under note 3(B), bedding of heading 9404 presented separately is not a part of a seat or other furniture. A loose sofa cushion imported alone is therefore bedding of 9404, not a part of a seat.
Seats: heading 9401
The subheadings of 9401 follow the type of seat first, then the frame.
| CN 2026 line | Text | Conventional duty |
|---|---|---|
| 9401 20 00 | Seats of a kind used for motor vehicles | 3.7% |
| 9401 31 00 / 9401 39 00 | Swivel seats with variable height adjustment: of wood / other | Free |
| 9401 41 00 / 9401 49 00 | Seats convertible into beds (not garden or camping): of wood / other | Free |
| 9401 52 00 to 9401 59 00 | Seats of bamboo, rattan or other cane-type materials | 5.6% |
| 9401 61 00 / 9401 69 00 | Other seats with wooden frames: upholstered / other | Free |
| 9401 71 00 / 9401 79 00 | Other seats with metal frames: upholstered / other | Free |
| 9401 80 00 | Other seats | Free |
| 9401 91 / 9401 99 | Parts: of wood / other | Mostly 2.7% |
A typical office chair with height adjustment and a swivel base goes to 9401 39 00 if its frame is not wood. A fabric sofa with a wooden frame goes to 9401 61 00; with a metal frame, 9401 71 00. A sofa bed goes to 9401 41 or 9401 49. Note that parts carry duty while most complete seats do not, which makes the "part or complete article" question worth getting right. Unassembled flat-pack furniture is classified as the complete article under rule 2(a).
Other furniture: heading 9403
Heading 9403 splits mainly by material, and for wood and metal by use.
| CN 2026 line | Text | Conventional duty |
|---|---|---|
| 9403 10 | Metal furniture of a kind used in offices (split by height: up to or over 80 cm) | Free |
| 9403 20 | Other metal furniture (beds; other) | Free |
| 9403 30 | Wooden furniture of a kind used in offices (split by height) | Free |
| 9403 40 | Wooden furniture of a kind used in the kitchen | 2.7% |
| 9403 50 00 | Wooden furniture of a kind used in the bedroom | Free |
| 9403 60 | Other wooden furniture (dining and living room; shops; other) | Free |
| 9403 70 00 | Furniture of plastics | Free |
| 9403 82 00 to 9403 89 00 | Furniture of bamboo, rattan or other materials | 5.6% |
| 9403 91 00 / 9403 99 | Parts | 2.7% |
To decide which use applies, look at the design of the item, read the CN explanatory notes for heading 9403 and check EBTI decisions on comparable items. Where an item combines materials, such as a table with a metal frame and a glass top, the subheading is chosen by applying the general rules at subheading level (rule 6), which brings in the essential character test of rule 3(b).
Bedding and lamps: headings 9404 and 9405
Heading 9404 covers mattress supports and stuffed or fitted bedding: mattresses, quilts, duvets, cushions, pouffes, pillows and sleeping bags. In the CN 2026, its lines carry a conventional duty of 3.7%. Remember note 1: inflatable or water versions go to other chapters.
Heading 9405 covers luminaires and lighting fittings not specified elsewhere: chandeliers and ceiling or wall fittings, table, desk, bedside and floor lamps, lighting strings and illuminated signs. Light sources themselves, such as LED lamps, are excluded and go to Chapter 85.
Common errors with furniture codes
- Declaring a sofa as "other furniture". Seats have their own heading, 9401, whatever room they are used in.
- Classifying by the cover instead of the frame. For seats, the frame (wooden, metal or other) decides the subheading, with upholstery as a second split.
- Treating loose cushions as parts. Under note 3(B), they are bedding of 9404 when presented separately.
- Treating a glass table top as a part. Under note 3(A), a sheet of glass not combined with other parts is not a furniture part; it is classified as glass.
- Shipping a lamp's bulbs under 9405. Light sources are excluded from Chapter 94 and go to Chapter 85.
- Splitting flat-pack kits. A complete article presented unassembled is classified as the complete article, not as a collection of parts.
Before you declare
- What is the item, and is it designed for the floor, or covered by the exceptions of note 2?
- What is the frame or principal material, and is it upholstered?
- For wood and metal furniture, what room or use is it of a kind used for?
- Is it a complete article (assembled or not) or a part?
- Is it sold with bedding, lamps or other items as a set?
- What does TARIC show for your origin and date? See EU import duty and TARIC measures.
The search steps are the same for every product; see how to find a TARIC code.
Where HTS Pilot fits
Furniture catalogues are often long and described inconsistently. HTS Pilot classifies a single description or a spreadsheet of products, proposing a 10-digit code with alternatives, the reasons each was chosen or ruled out, the official sources and a confidence score. Its legal rule engine applies heading notes during the search; for example, it treats seats as heading 9401 rather than 9403. Missing facts, such as the frame material, prompt a follow-up question. Results are suggestions for reference, not official classification decisions. See how a lookup works.
Key takeaways
- Furniture is classified in Chapter 94: seats in 9401, other furniture in 9403, bedding in 9404 and lamps in 9405.
- Note 2 limits 9401 to 9403 to articles designed for the floor, with exceptions for cupboards, shelving, unit furniture, seats and beds.
- Seats split by type and frame; other furniture splits by material and, for wood and metal, by use.
- In the EU CN 2026 most complete seats and furniture are free of conventional duty, but parts, kitchen furniture, cane-type furniture and bedding carry duty.
- Loose cushions and mattresses are bedding of 9404, not parts of furniture.
Frequently asked questions
What is the HS code for a chair or sofa?
Seats, including chairs, armchairs and sofas, are classified in heading 9401. The subheading depends mainly on the type and the frame: swivel seats with height adjustment, seats convertible into beds, seats of cane, rattan or bamboo, seats with wooden frames and seats with metal frames each have their own subheadings, split further into upholstered or not.
What is the HS code for a table or cabinet?
Tables, desks, cabinets, wardrobes, shelving and beds other than seats fall under heading 9403, other furniture. The subheading depends on the material and, for wood and metal, on the room or use: office, kitchen, bedroom or other. In the EU CN 2026, office furniture lines are further split by height, at 80 cm.
Are mattresses and cushions classified as furniture?
They are in Chapter 94, but not in the furniture headings. Mattresses, quilts, cushions, pouffes and pillows that are stuffed or fitted with springs or cellular material fall under heading 9404. Note 3(B) to Chapter 94 states that goods of heading 9404 presented separately are not classified as parts of seats or other furniture.
Is a wall-mounted shelf classified as furniture?
Note 2 to Chapter 94 says the articles of headings 9401 to 9403 must be designed for placing on the floor or ground. It then makes exceptions: cupboards, bookcases, other shelved furniture, including single shelves presented with supports for fixing them to the wall, and unit furniture, as well as seats and beds, stay in those headings even if hung or fixed to the wall.
Sources
The official texts and pages this article relies on. Check them for the current version before you act.
This article is general information, not legal advice and not a classification decision. Tariff texts, rates and rulings change: check the current official sources, and ask the customs authority for a binding ruling where the answer matters.
