Back to Encyclopedia

94

Official Chapter Guide

Furniture, bedding, luminaires, and prefabricated buildings, excluding specific articles like game furniture and vehicle seats.

Tariff Landscape

  • Furniture items generally have variable duties, depending on materials and origin.
  • Items within this chapter may incur Section 301 duties if sourced from China.
  • Structural steel components could be subject to Section 232 tariffs.
  • Additional scrutiny may apply to goods potentially impacted by anti-dumping and countervailing duties, especially steel or aluminum furniture components.

Classification Strategy

  • Common mistakes include overlooking exclusions listed in legal notes and misclassifying related parts and structures.
  • Complex areas include distinguishing between furniture types and classifying prefabricated buildings.

Legal Framework

Executive Summary

Exclusions

  • Pneumatic or water mattresses, pillows, or cushions
  • Certain mirrors, base metal parts, plastics, and safes
  • Furniture as parts of specific equipment such as refrigerating units or sewing machines
  • Lamps or parts thereof from Chapter 85
  • Toy furniture and game-related furniture
  • Prefabricated buildings and modular units fall only under specific conditions

Definitions

  • Prefabricated buildings are those finished in a factory or assembled from elements on site
  • For classifications, plantation-harvested denotes wood grown and harvested from a plantation
View Full Legal Notes Source →

Auditing products in Chapter 94?

Use our AI-powered analyzer to cross-reference these legal notes against your invoice line-items automatically.