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 includes various types of furniture used in offices, homes, hotels, hospitals, etc., as well as parts of furniture. However, note that this chapter does not include furniture for certain special purposes (such as medical instruments, optical instruments, etc.), nor does it include toy furniture or model furniture. Heading 9401 covers seats (excluding medical, surgical, dental or veterinary furniture of heading 9402) and parts thereof. Specifically includes: seats (such as chairs, stools, sofas, etc.), whether or not convertible into beds, and parts thereof. However, note that 9401 does not include seats specially designed for vehicles, aircraft or vessels (which should be classified under Chapters 87, 88, 89), nor does it include medical seats (classified under 9402). First 2 digits 94: represents Chapter 94, i.e., furniture, bedding, lamps, etc. Digits 3-4, 01: represents heading 9401, i.e., seats and parts thereof. Digits 5-6, 70: represents subheading 940170, i.e., upholstered metal chairs. Specifically, under 9401, further subdivided according to the material and function of the seats, 940170 specifically refers to chairs with a metal frame or main structure and with upholstery (such as foam, fabric filling). The product is a chair with a metal frame and upholstery, which conforms to the description of 940170. If the chair has no upholstery, it may be classified under 940179 (other metal chairs); if the upholstery is the main feature and the frame is wooden, it may be classified under 940169 (other wooden chairs). Therefore, the combination of metal frame and upholstery is the key to classification under 940170.
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 includes various types of furniture used in offices, homes, hotels, hospitals, etc., as well as parts of furniture. However, note that this chapter does not include furniture for certain special purposes (such as medical instruments, optical instruments, etc.), nor does it include toy furniture or model furniture.
Heading
Heading 9401 covers seats (excluding medical, surgical, dental or veterinary furniture of heading 9402) and parts thereof. Specifically includes: seats (such as chairs, stools, sofas, etc.), whether or not convertible into beds, and parts thereof. However, note that 9401 does not include seats specially designed for vehicles, aircraft or vessels (which should be classified under Chapters 87, 88, 89), nor does it include medical seats (classified under 9402).
Digit Breakdown
First 2 digits 94: represents Chapter 94, i.e., furniture, bedding, lamps, etc. Digits 3-4, 01: represents heading 9401, i.e., seats and parts thereof. Digits 5-6, 70: represents subheading 940170, i.e., upholstered metal chairs. Specifically, under 9401, further subdivided according to the material and function of the seats, 940170 specifically refers to chairs with a metal frame or main structure and with upholstery (such as foam, fabric filling).
Classification Basis
The product is a chair with a metal frame and upholstery, which conforms to the description of 940170. If the chair has no upholstery, it may be classified under 940179 (other metal chairs); if the upholstery is the main feature and the frame is wooden, it may be classified under 940169 (other wooden chairs). Therefore, the combination of metal frame and upholstery is the key to classification under 940170.
📝 Declaration Elements
Product Name: Fill in the Chinese and foreign language names of the product, which should accurately reflect the product characteristics, such as 'upholstered metal chair'. Material: Detail the frame material (such as steel, iron, aluminum, etc.) and the upholstery filling and fabric (such as foam, leather, fabric). Use: Explain the intended use of the chair, such as household, office, hotel, 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 for easy identification. Specifications and Dimensions: Provide the dimensions of the chair (such as length, width, height), usually in centimeters. Adjustable: Indicate whether the chair has height adjustment, tilting, or other functions. Product Name: Upholstered metal chair; Material: Steel frame, polyurethane foam filling, polyester fabric; Use: Office; Brand: XYZ; Model: CH-100; Specifications: Height 80cm × Width 50cm × Depth 60cm; Adjustable: Yes (height adjustable). Failure to distinguish between upholstered and hard seats, incorrectly classifying non-upholstered metal chairs under 940170. Incomplete material description, such as only writing 'metal' without specifying the specific type, affecting classification. Use filled in too broadly, such as 'household', which may cause confusion with medical chairs, etc.
Product Name
Fill in the Chinese and foreign language names of the product, which should accurately reflect the product characteristics, such as 'upholstered metal chair'.
⚠️ Only writing 'metal chair' or 'chair', without reflecting the upholstery feature.
Material
Detail the frame material (such as steel, iron, aluminum, etc.) and the upholstery filling and fabric (such as foam, leather, fabric).
⚠️ Only writing 'metal' or 'upholstery', without specifying the metal type and upholstery material.
Use
Explain the intended use of the chair, such as household, office, hotel, restaurant, etc.
⚠️ Filling in 'seat' is too general, without specifying the specific use.
Brand
Fill in the brand name (if any); if no brand, fill in 'none'.
⚠️ Confusing brand with trademark, or incomplete filling.
Model
Fill in the product model or item number for easy identification.
⚠️ Incorrect model filling or inconsistent with the actual product.
Specifications and Dimensions
Provide the dimensions of the chair (such as length, width, height), usually in centimeters.
⚠️ Inconsistent dimension units or failure to provide key dimensions.
Adjustable
Indicate whether the chair has height adjustment, tilting, or other functions.
⚠️ Ignoring this element, leading to classification or document review questions.
Failure to distinguish between upholstered and hard seats, incorrectly classifying non-upholstered metal chairs under 940170.
Incomplete material description, such as only writing 'metal' without specifying the specific type, affecting classification.
Use filled in too broadly, such as 'household', which may cause confusion with medical chairs, etc.
🎯 Classification Logic
The core basis for classification is the structural characteristics of the product: metal frame with upholstery. According to HS notes, 940170 includes all upholstered seats with metal as the basic structure, regardless of whether the upholstery is removable. If the upholstery is the main feature and the frame is wooden, it is classified under 940169; if the metal frame has no upholstery, it is classified under 940179. In addition, attention should be paid to the distinction from 9402 medical seats, which are specially designed for medical purposes. 940179 Other metal chairs: 940179 is for non-upholstered metal chairs, such as metal folding chairs, metal stools. If the chair has upholstery, it is classified under 940170. 940169 Other wooden chairs: 940169 is for chairs with wooden frames; even if upholstered, if wood is the main feature, it is classified under 940169. 940210 Medical chairs: 940210 is for medical, surgical, dental or veterinary chairs, such as dental chairs, surgical chairs, with special functions, not classified under 940170. 940320 Metal furniture: 940320 is for other metal furniture, such as metal tables, metal cabinets, not seats. Is the chair mainly framed with metal? Does the chair have upholstery (such as foam, fabric filling)? Is the upholstery one of the main features? Is it used for medical, surgical or other special purposes? Does it belong to special seats for vehicles, aircraft, etc.?
Basis
The core basis for classification is the structural characteristics of the product: metal frame with upholstery. According to HS notes, 940170 includes all upholstered seats with metal as the basic structure, regardless of whether the upholstery is removable. If the upholstery is the main feature and the frame is wooden, it is classified under 940169; if the metal frame has no upholstery, it is classified under 940179. In addition, attention should be paid to the distinction from 9402 medical seats, which are specially designed for medical purposes.
Confused Codes：
940179 - Other metal chairs
940179 is for non-upholstered metal chairs, such as metal folding chairs, metal stools. If the chair has upholstery, it is classified under 940170.
940169 - Other wooden chairs
940169 is for chairs with wooden frames; even if upholstered, if wood is the main feature, it is classified under 940169.
940210 - Medical chairs
940210 is for medical, surgical, dental or veterinary chairs, such as dental chairs, surgical chairs, with special functions, not classified under 940170.
940320 - Metal furniture
940320 is for other metal furniture, such as metal tables, metal cabinets, not seats.
Self-Check：
✓ Is the chair mainly framed with metal?
✓ Does the chair have upholstery (such as foam, fabric filling)?
✓ Is the upholstery one of the main features?
✓ Is it used for medical, surgical or other special purposes?
✓ Does it belong to special seats for vehicles, aircraft, etc.?
❓ FAQ
How to inquire about the import tax rate for 940170? The latest tax rate can be queried through the official website of the General Administration of Customs of China or the International Trade Single Window. Tax rates may vary due to trade agreements, country of origin, etc. It is recommended to rely on official real-time data. What is the difference in HS codes between upholstered metal chairs and upholstered wooden chairs? Upholstered metal chairs are classified under 940170, and upholstered wooden chairs are classified under 940169. The main difference lies in the frame material: metal frames go to 940170, wooden frames go to 940169. If the upholstery of a metal chair is removable, does it affect the classification? Usually not; as long as the chair has upholstery, whether removable or not, it is classified under 940170. However, if the upholstery is imported separately, it needs to be classified separately. What elements should be declared for an office metal chair with upholstery? It is necessary to declare the product name, material (metal type, upholstery material), use, brand, model, specifications and dimensions, whether adjustable, etc. Ensure the information is accurate and complete. Does 940170 include car seats? No. Car seats should be classified under Chapter 87 (such as 8708); seats specially designed for vehicles are not classified under 9401. How to distinguish between 940170 and 940179? 940170 specifically refers to upholstered metal chairs, and 940179 is for other metal chairs (non-upholstered). The key is whether there is upholstery. What should be noted when declaring upholstered metal chairs for cross-border e-commerce sales? It is necessary to accurately declare the HS code, provide detailed declaration elements, pay attention to the country of origin and trade mode, and ensure compliance with customs supervision conditions. If a chair under 940170 has a massage function, does the classification change? If the massage function is the main function, it may be classified under 9019 (massage appliances); if it is only an additional function, it remains under 940170. The determination should be based on the main function.
Q: How to inquire about the import tax rate for 940170?
A: The latest tax rate can be queried through the official website of the General Administration of Customs of China or the International Trade Single Window. Tax rates may vary due to trade agreements, country of origin, etc. It is recommended to rely on official real-time data.
Q: What is the difference in HS codes between upholstered metal chairs and upholstered wooden chairs?
A: Upholstered metal chairs are classified under 940170, and upholstered wooden chairs are classified under 940169. The main difference lies in the frame material: metal frames go to 940170, wooden frames go to 940169.
Q: If the upholstery of a metal chair is removable, does it affect the classification?
A: Usually not; as long as the chair has upholstery, whether removable or not, it is classified under 940170. However, if the upholstery is imported separately, it needs to be classified separately.
Q: What elements should be declared for an office metal chair with upholstery?
A: It is necessary to declare the product name, material (metal type, upholstery material), use, brand, model, specifications and dimensions, whether adjustable, etc. Ensure the information is accurate and complete.
Q: Does 940170 include car seats?
A: No. Car seats should be classified under Chapter 87 (such as 8708); seats specially designed for vehicles are not classified under 9401.
Q: How to distinguish between 940170 and 940179?
A: 940170 specifically refers to upholstered metal chairs, and 940179 is for other metal chairs (non-upholstered). The key is whether there is upholstery.
Q: What should be noted when declaring upholstered metal chairs for cross-border e-commerce sales?
A: It is necessary to accurately declare the HS code, provide detailed declaration elements, pay attention to the country of origin and trade mode, and ensure compliance with customs supervision conditions.
Q: If a chair under 940170 has a massage function, does the classification change?
A: If the massage function is the main function, it may be classified under 9019 (massage appliances); if it is only an additional function, it remains under 940170. The determination should be based on the main function.
⚠️ 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.