Chapter 94 covers furniture, bedding, mattresses, mattress supports, cushions and similar stuffed furnishings; lamps and lighting fittings, not elsewhere specified or included; illuminated signs, illuminated nameplates and the like; prefabricated buildings. Furniture in this Chapter refers to movable articles with a practical function, whether floor-standing or suspended, mainly used in dwellings, offices, hotels, theatres and similar places. However, this Chapter does not cover furniture for certain specific uses (such as medical furniture classified outside Chapter 94) or toy furniture, collectors' pieces, etc. Heading 9401 covers seats (other than those of a kind used for medical, surgical, dental or veterinary purposes) and parts thereof, whether or not convertible into beds. It includes seats for use in aircraft, motor vehicles, ships and other means of transport, but care must be taken to distinguish them from vehicle parts. It is mainly divided into: 9401.10 seats of a kind used for aircraft; 9401.20 seats of a kind used for motor vehicles; 9401.30 swivel seats with variable height adjustment; 9401.40 seats convertible into beds; 9401.50 seats of cane, osier, bamboo or similar materials; 9401.6/7/8 other seats with wooden frames, metal frames and other materials. The first 2 digits "94" represent Chapter 94: furniture, bedding, lamps, etc. The 3rd-4th digits "01" represent heading 9401: seats and parts thereof. The 5th-6th digits "30" represent subheading 9401.30: swivel seats with variable height adjustment. This subheading specifically refers to seats whose height is adjustable and which can swivel, usually used in offices, bars, laboratories and similar places. Note the difference between 9401.30 and subheadings such as 9401.40 (seats convertible into beds) and 9401.61 (upholstered seats with wooden frames): the functional characteristics are the key; variable height adjustment and swivelling are the core. If a seat also has other functions (such as being convertible into a bed), it should be classified according to its primary function. The goods are wooden-framed sofas, which usually have a fixed height and cannot swivel, and therefore should not be classified under 9401.30. If they are upholstered and the frame is wooden, they should be classified under 9401.61 (upholstered seats with wooden frames); if not upholstered, under 9401.69 (other seats with wooden frames). However, if the sofa can be height-adjusted and swivelled, it is classified under 9401.30. This code specifically refers to seats with variable height adjustment and swivelling, which differs from ordinary wooden-framed sofas.

Product name: The specific name of the declared goods, which should accurately reflect the type of seat, such as "height-adjustable swivel sofa" or "office swivel chair". Material: State the main materials of the seat, including frame, fabric, filling, etc., such as "wooden frame, fabric upholstery, foam filling". Function: Describe whether the seat is height-adjustable, whether it can swivel, whether it can be converted into a bed, etc., such as "height adjustable, 360-degree swivel". Brand: The brand name of the declared goods; if there is no brand, fill in "none". Model: The model or item number of the declared goods for easy identification. Use: State the place of use of the seat, such as "for office use", "household", etc. Specifications and dimensions: Declare the dimensions of the seat, such as "height adjustable 80-100cm, seat width 50cm". Product name: height-adjustable swivel office sofa; Material: wooden frame, fabric upholstery, foam filling; Function: height adjustable (range 45-60cm), 360-degree swivel; Brand: XX; Model: SF-2024; Use: for office use; Specifications and dimensions: seat width 50cm, seat depth 48cm, height adjustable 45-60cm. Mistakenly classifying a non-height-adjustable wooden-framed sofa under 9401.30, when it should actually be classified under 9401.61 or 9401.69. Ignoring the "swivel" function and emphasizing only height adjustment, leading to incorrect classification. Failing to distinguish the seat-to-bed conversion function; if convertible into a bed, it should preferably be classified under 9401.40.

The core basis for classification is the functional characteristics of the seat: whether it is height-adjustable and can swivel. According to the HS Explanatory Notes, subheading 9401.30 covers only swivel seats with variable height adjustment, that is, seats having both height adjustment and swivel functions. If a seat can only swivel but its height is not adjustable, or can only be height-adjusted but cannot swivel, it cannot be classified under this subheading. In addition, factors such as material and whether it is upholstered should be considered to determine the more specific subheading. 940161 Upholstered seats with wooden frames: 940161 covers seats with wooden frames that are upholstered, but not height-adjustable or swivelling; 940130 covers seats that are height-adjustable and swivelling, regardless of frame material. 940169 Other seats with wooden frames: 940169 covers seats with wooden frames that are not upholstered and are not height-adjustable or swivelling; 940130 emphasizes variable height adjustment and swivel functions. 940140 Seats convertible into beds: 940140 covers seats convertible into beds, whose primary function is as a seat but which can become a bed; 940130 emphasizes variable height adjustment and swivelling, and does not involve conversion into a bed. 940171 Upholstered seats with metal frames: 940171 covers seats with metal frames that are upholstered and are not height-adjustable or swivelling; 940130 does not restrict the frame material, but must be height-adjustable and swivelling. 940179 Other seats with metal frames: 940179 covers seats with metal frames that are not upholstered and are not height-adjustable or swivelling; 940130 has different functional characteristics. Is the seat height-adjustable? Can the seat swivel? Does it have both height adjustment and swivel functions? Can it be converted into a bed? What is the frame material? Is it upholstered?

How can I check the import tax rate for 940130? You can check the latest tax rate through the official website of the General Administration of Customs of China or the International Trade Single Window, or consult a professional customs broker. Tax rates vary depending on factors such as country and trade agreements, so official real-time data should be used as the basis. If a wooden-framed sofa is not height-adjustable but can swivel, which code should it be classified under? If it is not height-adjustable but can swivel, it does not meet the 940130 condition of being "height-adjustable and swivelling". It should be classified under 940161 (upholstered with wooden frame) or 940169 (other wooden frames) according to the material and whether it is upholstered. What is the main difference between 940130 and 940140? 940130 covers seats that are height-adjustable and swivelling, such as office swivel chairs; 940140 covers seats convertible into beds, such as sofa beds. The two have different functions, and classification should be determined according to the primary function. What key information is required when declaring 940130? Product name, material, function (clearly stating height adjustment and swivel), brand, model, use, specifications and dimensions, etc. are required. The functional description is especially important and should accurately state the height adjustment range and swivel angle. If a seat can be height-adjusted and swivelled and can also be converted into a bed, how should it be classified? According to the General Rules for the Interpretation of the Harmonized System, if the primary function of the seat is as a seat and it is height-adjustable and swivelling, it may be classified under 940130; if its primary function is as a bed, it should be classified under 940140. The primary function should be determined according to the actual design and manner of use. Does 940130 include seats for aircraft or motor vehicles? No. Seats for aircraft are classified under 940110, and seats for motor vehicles under 940120. 940130 applies to other height-adjustable swivel seats, such as those for office or household use. How should a height-adjustable swivel sofa sold via cross-border e-commerce be declared? It should be declared under 940130, with a detailed functional description and material information provided. Keep product pictures and instructions for customs inspection. Also confirm whether it meets the access requirements of the destination country. What consequences may result from incorrect classification? It may lead to differences in tariffs and value-added tax, and even customs penalties or cargo detention. Enterprises are advised to classify accurately and, if necessary, apply for advance classification to reduce risks.