Chapter 94 covers furniture, bedding, mattresses, mattress supports, cushions and similar stuffed articles, as well as lamps and lighting fittings not elsewhere specified, illuminated signs, prefabricated buildings, etc. The furniture category includes various types of furniture used in offices, kitchens, bedrooms, living rooms, and other places, as well as special furniture for medical, dental, barber, etc. This chapter also includes parts of furniture, but only parts suitable for use solely or principally with the furniture of this chapter. It should be noted that certain furniture for specific uses may be classified in other chapters, such as medical furniture in Chapter 90. Heading 9401 covers seats (other than those of heading 9402 for medical, surgical, dental or veterinary furniture), whether or not convertible into beds, and parts thereof. It includes seats for aircraft, ships, vehicles, etc., but attention should be paid to the classification of certain special seats. This heading mainly includes seats of various materials, such as wooden, metal, plastic, etc., as well as seats with adjustable height and swivel. However, it does not include medical seats of heading 9402 or other furniture of heading 9403 (such as cabinets, tables, etc.). The first 2 digits 94: indicates Chapter 94, covering furniture, bedding, lamps, prefabricated buildings, etc. The 3rd-4th digits 01: indicates heading 9401, specifically seats (other than medical seats of 9402) and parts thereof. The 5th-6th digits 60: indicates subheading 940160, namely upholstered wooden seats. Among them, the 5th digit 6 indicates wooden seats, and the 6th digit 0 indicates upholstered. Therefore, 940160 specifically refers to seats with wooden frames and upholstery (such as foam, fabric filling), whether or not swivel or height-adjustable. This product is an upholstered wooden chair, with a wooden frame and upholstery, which conforms to the description of 940160. If the chair has a metal frame, it should be classified under 940171 (upholstered metal chairs) or 940179 (other metal chairs). If it is wooden but not upholstered, it is classified under 940169. Therefore, material and upholstery are the key distinguishing factors.

Product Name: Declare the Chinese and English names of the goods, and accurately describe the product, such as 'upholstered wooden chair'. Material: Specify in detail the frame material and upholstery material, such as 'wooden frame, polyurethane foam upholstery, fabric cover'. Use: Specify the usage scenario, such as 'household', 'office', 'restaurant', etc. Brand: Fill in the brand name (if any); if no brand, fill in 'None'. Model: Fill in the product model or item number. Height Adjustable: Indicate whether the chair is height adjustable, such as 'Yes' or 'No'. Swivel: Indicate whether the chair is swivel, such as 'Yes' or 'No'. Dimensions: Provide the dimensions (length, width, height) and weight of the chair. Product Name: Upholstered wooden chair; Material: Wooden frame (oak), polyurethane foam upholstery, cotton-linen fabric cover; Use: Household dining chair; Brand: XYZ; Model: CH-2024; Height Adjustable: No; Swivel: No; Dimensions: L50cm x W55cm x H90cm, net weight 8kg. Mistakenly declaring a metal frame chair as a wooden chair, leading to incorrect classification. Not declaring the upholstery material, which may be questioned by customs for classification. Ignoring whether it is height adjustable or swivel, affecting subheading determination.

The core basis for classification is the Import and Export Tariff and the HS Explanatory Notes. Upholstered wooden chairs should be classified under 940160 because they simultaneously satisfy: 1) they are seats; 2) the frame is wooden; 3) they are upholstered. If the chair is wooden but not upholstered, it is classified under 940169; if it has a metal frame with upholstery, it is classified under 940171. In addition, attention should be paid to whether it is a medical seat (9402) or other special seats. 940169 Other wooden chairs: This code refers to wooden seats but without upholstery, such as hardwood chairs, wooden stools. Upholstered wooden chairs are classified under 940160 due to the upholstery. 940171 Upholstered metal chairs: This code refers to seats with metal frames and upholstery. The difference lies in the frame material: wooden goes to 940160, metal goes to 940171. 940179 Other metal chairs: This code refers to seats with metal frames but without upholstery. If the chair has a metal frame and no upholstery, it is classified under this code. 940180 Other seats: This code refers to seats not elsewhere specified, such as stone, ceramic, etc. If the chair is neither wooden nor metal, it may be classified under this code. 940210 Medical seats: This code refers to seats for medical, surgical, dental or veterinary use, such as dental chairs. Ordinary upholstered wooden chairs are not classified under this code. Confirm whether the chair frame is wooden? Confirm whether the chair is upholstered? Confirm whether the chair is height adjustable or swivel? Confirm whether the chair is used for medical or other special purposes? Confirm whether it contains significant parts of other materials (such as metal)?

How to query the HS code for upholstered wooden chairs? You can use the official website of the General Administration of Customs, HS code query platforms, or consult a customs broker. First determine that the product is a seat, then based on the material (wooden) and whether it is upholstered, search under heading 9401, and finally determine it as 940160. What is the difference in HS codes between upholstered wooden chairs and upholstered metal chairs? Upholstered wooden chairs are classified under 940160, and upholstered metal chairs under 940171. The main difference is the frame material: wooden goes to 940160, metal goes to 940171. Accurate material information must be provided during declaration. If the upholstery of a wooden chair is detachable, is it still classified under 940160? Yes, as long as the chair itself is upholstered (whether detachable or not), it is still classified under 940160. However, if the upholstery is imported separately, it may be classified under other codes (such as 940490). Under which code is an upholstered wooden office chair that is height adjustable classified? It is still classified under 940160, because 940160 covers upholstered wooden seats, whether or not height adjustable. However, if it has a metal frame, it is classified under 940171. What is the impact of omitting the 'swivel' element during declaration? It may affect customs' determination of the subheading, leading to incorrect classification or customs clearance delays. It is recommended to declare all elements completely to ensure accurate classification. How to query the tariff rate for upholstered wooden chairs? Tariff rates vary by country, trade agreements, etc. It is recommended to check the customs website of the importing country or use official tariff query tools, enter HS code 940160 to obtain the latest rate. If the frame of a wooden chair is wooden but the upholstery is leather, does the classification change? No change, it is still classified under 940160. The upholstery material does not affect subheading classification, as long as the frame is wooden and upholstered. How to determine the HS code for cross-border e-commerce sales of upholstered wooden chairs? You can refer to the product material and features and determine it as above. If uncertain, consult a professional customs broker or use customs advance classification services to avoid customs clearance issues.