Chapter 94 covers furniture, bedding, mattresses, mattress supports, cushions and similar stuffed articles; lamps and lighting fittings not elsewhere specified; illuminated signs, illuminated nameplates and the like; prefabricated buildings. Furniture in this Chapter refers to articles of any material designed for placing objects or for sitting or lying on, as well as furniture with specific uses. However, this Chapter does not include certain articles separately specified in Chapter 39, Chapter 44, etc., nor does it include specialized furniture such as medical instruments and optical instruments. Heading 9401 covers seats (other than those of heading 9402, medical, surgical, dental or veterinary furniture) and seats whether or not convertible into beds, and parts thereof. Specifically includes: chairs, benches, sofas, sofa beds, etc. Seats under this heading may be made of any material, including metal, wood, plastic, etc. However, note that seats specially designed for aircraft, ships and other transport vehicles should be classified under Chapter 88, Chapter 89, etc. First 2 digits 94: indicates Chapter 94, i.e., furniture, bedding, lamps, etc. Digits 3-4, 01: indicates heading 9401, i.e., seats and parts. Digits 5-6, 40: indicates subheading 940140, i.e., metal frame sofas. Specifically, 9401.40 is a subheading specifically for sofas (including sofa beds) with metal frames. Note: metal frame here means the main structural frame of the sofa is made of metal material, whether or not with upholstery or filling. If the frame is wooden, it should be classified under 9401.61 or 9401.69; if made of other materials, it may be classified under 9401.80, etc. This product is a metal frame sofa, whose core characteristic is that the frame material is metal and it is a seat. Therefore, it is classified under 9401.40, rather than 9401.61 (wooden frame sofa) or 9401.80 (other material frame sofa). Also, if the sofa has a medical use, it may be classified under 9402; if it is a seat specially designed for aircraft, it is classified under 8803, etc.
Chapter
Chapter 94 covers furniture, bedding, mattresses, mattress supports, cushions and similar stuffed articles; lamps and lighting fittings not elsewhere specified; illuminated signs, illuminated nameplates and the like; prefabricated buildings. Furniture in this Chapter refers to articles of any material designed for placing objects or for sitting or lying on, as well as furniture with specific uses. However, this Chapter does not include certain articles separately specified in Chapter 39, Chapter 44, etc., nor does it include specialized furniture such as medical instruments and optical instruments.
Heading
Heading 9401 covers seats (other than those of heading 9402, medical, surgical, dental or veterinary furniture) and seats whether or not convertible into beds, and parts thereof. Specifically includes: chairs, benches, sofas, sofa beds, etc. Seats under this heading may be made of any material, including metal, wood, plastic, etc. However, note that seats specially designed for aircraft, ships and other transport vehicles should be classified under Chapter 88, Chapter 89, etc.
Digit Breakdown
First 2 digits 94: indicates Chapter 94, i.e., furniture, bedding, lamps, etc. Digits 3-4, 01: indicates heading 9401, i.e., seats and parts. Digits 5-6, 40: indicates subheading 940140, i.e., metal frame sofas. Specifically, 9401.40 is a subheading specifically for sofas (including sofa beds) with metal frames. Note: metal frame here means the main structural frame of the sofa is made of metal material, whether or not with upholstery or filling. If the frame is wooden, it should be classified under 9401.61 or 9401.69; if made of other materials, it may be classified under 9401.80, etc.
Classification Basis
This product is a metal frame sofa, whose core characteristic is that the frame material is metal and it is a seat. Therefore, it is classified under 9401.40, rather than 9401.61 (wooden frame sofa) or 9401.80 (other material frame sofa). Also, if the sofa has a medical use, it may be classified under 9402; if it is a seat specially designed for aircraft, it is classified under 8803, etc.
📝 Declaration Elements
Product Name: Fill in the Chinese and English names of the product, which should accurately reflect the product attributes, such as 'metal frame sofa' or 'Metal frame sofa'. Material: Describe in detail the materials of the frame, fabric, and filling. For example: frame is iron, fabric is leather, filling is foam. Brand: Fill in the product brand; if no brand, fill in 'unbranded'. Model: Fill in the product model; if no model, fill in 'no model'. Specifications and Dimensions: Fill in the dimensions of the sofa, such as length × width × height (cm), and weight (kg). Use: Fill in the intended use of the sofa, such as household, commercial, hotel, etc. Whether Convertible into a Bed: If the sofa has the function of being convertible into a bed, indicate 'Yes'; otherwise 'No'. Product Name: Metal frame sofa; Material: frame is iron, fabric is PU leather, filling is foam; Brand: unbranded; Model: SF-2024; Specifications and Dimensions: 200×90×85 cm, weight: 45 kg; Use: household; Whether convertible into a bed: No. Mistakenly classifying metal frame sofas under 9401.61 (wooden frame sofa), leading to tariff differences. Ignoring the 'whether convertible into a bed' element; if convertible, it is still classified under 9401.40, but must be declared. Incomplete material description, writing only 'metal' without distinguishing the specific metal type, which may affect inspection.
Product Name
Fill in the Chinese and English names of the product, which should accurately reflect the product attributes, such as 'metal frame sofa' or 'Metal frame sofa'.
⚠️ Writing only 'sofa' without indicating the frame material, or mistakenly writing 'wooden frame sofa'.
Material
Describe in detail the materials of the frame, fabric, and filling. For example: frame is iron, fabric is leather, filling is foam.
⚠️ Writing only 'metal' without specifying which metal (such as iron, steel, aluminum), or omitting the fabric material.
Brand
Fill in the product brand; if no brand, fill in 'unbranded'.
⚠️ Confusing brand with trademark, or incomplete filling.
Model
Fill in the product model; if no model, fill in 'no model'.
⚠️ Confusing model with item number, or incorrect filling.
Specifications and Dimensions
Fill in the dimensions of the sofa, such as length × width × height (cm), and weight (kg).
⚠️ Incorrect dimension units, or failure to provide weight.
Use
Fill in the intended use of the sofa, such as household, commercial, hotel, etc.
⚠️ Use description too general, such as 'seat'.
Whether Convertible into a Bed
If the sofa has the function of being convertible into a bed, indicate 'Yes'; otherwise 'No'.
⚠️ Ignoring this element, leading to classification errors.
Example： Product Name: Metal frame sofa; Material: frame is iron, fabric is PU leather, filling is foam; Brand: unbranded; Model: SF-2024; Specifications and Dimensions: 200×90×85 cm, weight: 45 kg; Use: household; Whether convertible into a bed: No.
Common Mistakes：
Mistakenly classifying metal frame sofas under 9401.61 (wooden frame sofa), leading to tariff differences.
Ignoring the 'whether convertible into a bed' element; if convertible, it is still classified under 9401.40, but must be declared.
Incomplete material description, writing only 'metal' without distinguishing the specific metal type, which may affect inspection.
🎯 Classification Logic
The core criteria for classification are: 1. Whether the product is a seat; 2. Whether the main material of the frame is metal; 3. Whether it belongs to medical furniture of 9402 or specialized furniture of other chapters. Metal frame sofas meet the description of 9401.40, so they are classified under this code. 940161 Wooden frame sofa (upholstered): The frame material is wood, while 940140 is metal frame. If the frame is metal but with wooden decoration, it is still classified under 940140. 940180 Other material frame sofa: The frame is made of plastic, rattan or other non-metal non-wood materials, while 940140 specifically refers to metal frames. 940290 Medical furniture: If the sofa has a medical use (such as a dental chair), it should be classified under 9402, not 9401. 940320 Metal furniture (non-seat): 940320 is metal furniture (such as tables, cabinets), while 940140 is metal frame sofas among seats. Is the frame mainly made of metal material? Is it a seat (sofa)? Does it have special uses such as medical? Is it convertible into a bed? Is it a seat specially designed for transport vehicles?
Basis
The core criteria for classification are: 1. Whether the product is a seat; 2. Whether the main material of the frame is metal; 3. Whether it belongs to medical furniture of 9402 or specialized furniture of other chapters. Metal frame sofas meet the description of 9401.40, so they are classified under this code.
Confused Codes：
940161 - Wooden frame sofa (upholstered)
The frame material is wood, while 940140 is metal frame. If the frame is metal but with wooden decoration, it is still classified under 940140.
940180 - Other material frame sofa
The frame is made of plastic, rattan or other non-metal non-wood materials, while 940140 specifically refers to metal frames.
940290 - Medical furniture
If the sofa has a medical use (such as a dental chair), it should be classified under 9402, not 9401.
940320 - Metal furniture (non-seat)
940320 is metal furniture (such as tables, cabinets), while 940140 is metal frame sofas among seats.
Self-Check：
✓ Is the frame mainly made of metal material?
✓ Is it a seat (sofa)?
✓ Does it have special uses such as medical?
✓ Is it convertible into a bed?
✓ Is it a seat specially designed for transport vehicles?
❓ FAQ
What is the difference in HS codes between metal frame sofas and wooden frame sofas? Metal frame sofas are classified under 940140, and wooden frame sofas under 940161 (upholstered) or 940169 (other). The main difference is the frame material; metal frames are classified under 940140 even with upholstery, while wooden frames are further subdivided based on whether they are upholstered. How to determine whether a sofa's frame is metal? Usually by checking the product manual or the actual product; if the main load-bearing structure (such as the base, armrest frame) is made of metal material (iron, steel, aluminum, etc.), it is considered a metal frame. If only decorative parts are metal while the main frame is wood, it is still classified as wooden frame. If a metal frame sofa is convertible into a bed, will the code change? No. Subheading 940140 explicitly includes 'metal frame sofas', whether or not convertible into beds. However, when declaring, it is necessary to indicate 'whether convertible into a bed' for customs statistics. If a metal frame sofa is used on an aircraft, which code should it be classified under? Seats specially designed for aircraft should be classified under 8803 (aircraft parts), not 940140. However, if for ordinary household or commercial use, it is classified under 940140. In the declaration elements for metal frame sofas, how should the material be filled in? The frame material (such as iron), fabric material (such as leather), and filling material (such as foam) should be filled in separately. If the frame is an alloy, the main metal components should be indicated. What is the difference in codes between metal frame sofas and metal furniture (such as metal chairs)? Metal frame sofas are classified under 940140, while metal chairs (non-sofa) if they are seats are usually classified under 940171 (metal frame upholstered chairs) or 940179 (other metal frame seats). The main difference is whether it is a sofa (usually refers to a wide seat with armrests and backrest). If a metal frame sofa has storage function, will it affect classification? No. Classification is based on the main characteristics (seat, metal frame); additional functions such as storage do not change the basic classification. However, it must be truthfully described when declaring. How to inquire about the import tariff rate for metal frame sofas? The tariff rate depends on the country of origin, trade agreements, etc. You can consult the 'Import and Export Tariff of the People's Republic of China' published by the General Administration of Customs of China or inquire through the customs classification pre-ruling system. It is recommended to consult a professional customs broker.
Q: What is the difference in HS codes between metal frame sofas and wooden frame sofas?
A: Metal frame sofas are classified under 940140, and wooden frame sofas under 940161 (upholstered) or 940169 (other). The main difference is the frame material; metal frames are classified under 940140 even with upholstery, while wooden frames are further subdivided based on whether they are upholstered.
Q: How to determine whether a sofa's frame is metal?
A: Usually by checking the product manual or the actual product; if the main load-bearing structure (such as the base, armrest frame) is made of metal material (iron, steel, aluminum, etc.), it is considered a metal frame. If only decorative parts are metal while the main frame is wood, it is still classified as wooden frame.
Q: If a metal frame sofa is convertible into a bed, will the code change?
A: No. Subheading 940140 explicitly includes 'metal frame sofas', whether or not convertible into beds. However, when declaring, it is necessary to indicate 'whether convertible into a bed' for customs statistics.
Q: If a metal frame sofa is used on an aircraft, which code should it be classified under?
A: Seats specially designed for aircraft should be classified under 8803 (aircraft parts), not 940140. However, if for ordinary household or commercial use, it is classified under 940140.
Q: In the declaration elements for metal frame sofas, how should the material be filled in?
A: The frame material (such as iron), fabric material (such as leather), and filling material (such as foam) should be filled in separately. If the frame is an alloy, the main metal components should be indicated.
Q: What is the difference in codes between metal frame sofas and metal furniture (such as metal chairs)?
A: Metal frame sofas are classified under 940140, while metal chairs (non-sofa) if they are seats are usually classified under 940171 (metal frame upholstered chairs) or 940179 (other metal frame seats). The main difference is whether it is a sofa (usually refers to a wide seat with armrests and backrest).
Q: If a metal frame sofa has storage function, will it affect classification?
A: No. Classification is based on the main characteristics (seat, metal frame); additional functions such as storage do not change the basic classification. However, it must be truthfully described when declaring.
Q: How to inquire about the import tariff rate for metal frame sofas?
A: The tariff rate depends on the country of origin, trade agreements, etc. You can consult the 'Import and Export Tariff of the People's Republic of China' published by the General Administration of Customs of China or inquire through the customs classification pre-ruling system. It is recommended to consult a professional customs broker.
⚠️ Disclaimer: HS code classification, declaration elements, tariff rates and regulatory conditions on this page are for reference only and do not constitute legal advice on customs classification. Tariff rates and regulations are subject to change; the latest announcements from the General Administration of Customs and on-site determinations shall prevail. Please consult professional customs brokers or customs authorities before import/export.