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. The core feature of this chapter is that the goods mainly function as furniture and lighting for household or commercial premises, but attention must be paid to distinguishing them from Chapter 44 wood products and Chapter 63 textile products. The classification of furniture must be based on rules such as material, use, and whether it is a set. Heading 9401 covers seats (excluding medical, surgical, dental or veterinary furniture of heading 9402), and seats whether or not convertible into beds, and parts thereof. Specifically, it includes sofas, armchairs, folding chairs, car seats, etc., but note that it only includes seats and does not include other furniture such as tables and cabinets. The material may be wood, metal, plastic, rattan, bamboo, etc., but if the frame of the seat is wooden and not covered with other materials, it may be classified preferentially in Chapter 44. HS code 940150 is a six-digit subheading. The first 2 digits "94" represent Chapter 94, namely furniture, bedding, lamps, etc. Digits 3-4 "01" represent heading 9401, namely seats and parts. Digits 5-6 "50" represent subheading 9401.50, specifically "Seats of rattan, osier, bamboo or similar materials." This subheading is not further subdivided and directly corresponds to rattan sofas. Note that if the frame of the seat is wooden but the surface is rattan woven, it may still be classified under 9401.50, because classification is based on the predominant material. Rattan sofas are classified under 9401.50 because their material is rattan (or similar materials) and their function is as seats. The difference from the adjacent code 9401.61 (upholstered seats with wooden frames) is that 9401.50 emphasizes that the material is rattan, osier, bamboo, etc., while 9401.61 emphasizes a wooden frame with upholstery. If the sofa frame is wooden but the surface is rattan woven, it must be judged according to the predominant characteristics. If it has a metal frame, it is classified under 9401.71, etc.

Product name: Declare the Chinese and English names of the goods, which should be consistent with the actual goods, such as "rattan sofa" or "Rattan sofa." Material: Describe the main material in detail, such as rattan, osier, bamboo or similar materials, and indicate whether other materials are contained (such as wooden frames, metal fittings). Use: Describe the specific use, such as for living rooms, outdoor use, hotel use, etc., to distinguish seats from other furniture. Brand: Declare the brand name (if no brand, fill in "none"); the brand affects price and possible anti-dumping. Model: Declare the product model or item number to facilitate customs identification. Specifications and dimensions: Declare dimensions (length x width x height) and weight to confirm whether it belongs to seats. Whether convertible into a bed: If the sofa can be converted into a bed, it must be noted, because 9401 includes convertible seats. Type of packaging: Declare the packaging method, such as cartons, wooden frames, etc., which affects transportation and tariffs. Product name: Rattan sofa; Material: Rattan woven (frame is eucalyptus, cushion is sponge); Use: Living room; Brand: None; Model: RS-2024; Specifications: 200cm x 90cm x 80cm, net weight 25kg; Whether convertible into a bed: No; Packaging: Carton. Incomplete material declaration: only writing "rattan" without specifying the frame or filling may result in a request for supplementary declaration. Vague use description: writing "furniture" instead of "seat" makes it easy to incorrectly classify under 9403. Ignoring convertible function: if the sofa can be converted into a bed, failure to declare it may lead to incorrect classification. Incorrect brand and model: inconsistent with the actual goods, affecting customs clearance and subsequent verification. Incorrect dimension units: using non-standard units, causing customs questioning.

The core basis for classification is the Import and Export Tariff and the HS Explanatory Notes. Subheading 9401.50 explicitly includes seats of rattan, osier, bamboo or similar materials. When determining, consider: 1) whether the goods are seats; 2) whether the main material is rattan, etc.; 3) whether Chapter 9402 (medical furniture) and Chapter 44 (wood products) are excluded. If the frame of the seat is wooden but rattan weaving is the main characteristic, it is still classified under 9401.50. If the frame is metal, it is classified under 9401.71, etc. 9401.61 Upholstered seats with wooden frames: 9401.61 requires the frame to be wooden and upholstered, while 9401.50 emphasizes that the material is rattan, osier, etc. If the sofa frame is wooden but the surface is rattan woven, it must be judged according to the predominant characteristics; generally, if the rattan woven area is large, it is classified under 9401.50. 9401.71 Seats with metal frames: 9401.71 is for seats with metal frames. If a rattan sofa uses a metal frame, it may be classified under 9401.71, but if rattan weaving is the main characteristic, it may still be classified under 9401.50. 9403.60 Other wooden furniture: 9403.60 includes wooden furniture, but seats should be classified under 9401. If a rattan sofa is mistakenly regarded as wooden furniture, it will be incorrectly classified under 9403.60. 4602.12 Articles of rattan: 4602.12 is for articles made of rattan material, but seats should be classified under 9401. If a rattan sofa is unassembled or is only a rattan woven part, it may be classified under 4602, but a finished sofa is classified under 9401. 9401.40 Seats convertible into beds: 9401.40 includes seats convertible into beds. If a rattan sofa can be converted into a bed, it is classified preferentially under 9401.40 rather than 9401.50. Are the goods seats? Is the main material rattan, osier, bamboo or similar materials? Is it convertible into a bed? If so, consider 9401.40. Does the frame material affect classification? Is Chapter 9402 medical furniture excluded? Is Chapter 44 wood products excluded?

Are rattan sofas and bamboo sofas classified under the same code? Yes, HS code 9401.50 covers seats of rattan, osier, bamboo or similar materials. Therefore, both rattan sofas and bamboo sofas are classified under 9401.50, but the specific material must be clearly declared. If the frame of a rattan sofa is wooden, which code should it be classified under? If the frame is wooden but rattan weaving is the main characteristic, it is still classified under 9401.50. If the wooden frame is the main characteristic and it is upholstered, it may be classified under 9401.61. It is recommended to judge based on the main material and appearance, and consult customs if necessary. How can I check the tariff rate for 9401.50? Tariff rates change. The latest rates can be obtained through the official website of the General Administration of Customs, China International Trade Single Window, or professional tariff query tools. Note that different countries of origin may apply different agreement rates. What declaration elements are required for exporting rattan sofas? Usually, product name, material, use, brand, model, specifications and dimensions, whether convertible into a bed, type of packaging, etc. are required. The specific requirements are subject to customs; it is recommended to confirm with the customs broker in advance. Are rattan sofas and rattan furniture parts classified under the same code? No, finished rattan sofas are classified under 9401.50, while rattan furniture parts, if unassembled, may be classified under 4602.12. However, if the parts are specially designed for seats, they may also be classified under 9401.90. For cross-border e-commerce sales of rattan sofas, how should the HS code be filled in? Cross-border e-commerce usually uses simplified declaration, but the HS code still needs to be accurate. It is recommended to use 9401.50 and ensure that the declaration elements are complete to avoid customs clearance problems. What is the difference between 9401.50 and 9401.40? 9401.40 is for seats convertible into beds, while 9401.50 is for seats of rattan, osier, etc. If a rattan sofa can be converted into a bed, it is classified preferentially under 9401.40. Is the classification of rattan sofas affected by the filling? The filling usually does not affect classification, but if the filling is the main characteristic and the material is other, it may affect classification. Generally, the frame and surface material are the basis, and rattan sofas are classified under 9401.50.