Chapter 94 covers furniture, bedding, mattresses, mattress supports, cushions and similar stuffed articles, as well as lamps and lighting fittings not elsewhere specified or included, illuminated signs, and prefabricated buildings. This chapter is divided into four headings: 9401 to 9404 cover furniture and bedding, 9405 covers lamps and lighting, and 9406 covers prefabricated buildings. Furniture refers to articles with practical functions, movable or fixed, used for placing items, sitting, lying, or storage. Furniture of this chapter may be made of any material, but attention must be paid to distinguishing it from Chapter 44 wood products, Chapter 73 iron and steel products, etc. Heading 9401 covers seats (other than those of heading 9402, medical, surgical, dental or veterinary), and parts thereof, whether or not convertible into beds. It includes various chairs, sofas, stools, benches, etc., but attention must be paid to distinguishing from other furniture of 9403 and medical furniture of 9402. Seats may be made of any material, but are further subdivided by material and function. Seats under this heading are typically used in homes, offices, public places, etc., covering a wide range from simple wooden stools to complex electrically adjustable seats. Code 940171 is a six-digit subheading: the first two digits "94" represent Chapter 94 (furniture, bedding, lamps, etc.); the third and fourth digits "01" represent heading 9401 (seats and parts); the fifth and sixth digits "71" represent subheading 940171, specifically upholstered seats with metal frames. In HS classification, subheading levels are typically further subdivided by material, function, or use. Under heading 9401, the fifth digit indicates material or type (e.g., metal, wood, other), and the sixth digit indicates the specific variety. 940171 refers to seats with metal frames and upholstery, distinguished from metal frames without upholstery (940179) or wooden frames with upholstery (940161), etc. The product is an upholstered seat with a metal frame, with the core characteristics being that the frame material is metal and it has upholstery. In classification, first determine that it belongs to seats (9401), then select the subheading based on frame material and whether it is upholstered. Seats with metal frames and upholstery are classified under 940171, rather than metal frames without upholstery (940179) or wooden frames with upholstery (940161). If the seat is for medical use, it should be classified under 9402; if it is a car seat, it should be classified under 8708. Therefore, correct classification requires consideration of material, function, and use.

Product Name: The specific name of the declared commodity, such as "metal frame upholstered seat", must be consistent with the actual product, avoiding vague terms like "furniture". Material: Describe the main materials of the frame and upholstery, such as "metal frame (steel), upholstery of polyurethane foam + fabric". Brand: Fill in the brand name (if no brand, write "no brand"), used for intellectual property customs protection record verification. Model: Fill in the model designated by the manufacturer or seller, for customs identification and statistics. Use: Describe the usage scenario of the seat, such as "office use", "home use", "public place use", etc. Specifications and Dimensions: Provide the main dimensions of the seat, such as "H100cm×W50cm×D60cm", for classification and inspection. Adjustable: Indicate whether the seat has height, tilt, or other adjustment functions, affecting classification and valuation. Packaging Method: Describe the packaging form, such as "carton, 1 piece per carton", affecting transportation and inspection. Product Name: Metal frame upholstered seat; Material: Steel frame, polyurethane foam upholstery, polyester fabric; Brand: XYZ; Model: CH-2024; Use: Office use; Specifications and Dimensions: H120cm×W60cm×D70cm; Adjustable: Height adjustable; Packaging Method: Carton, 1 piece per carton. Not specifying the frame material as metal, misclassified under wooden frame seats (940161). Misreporting upholstered seats as non-upholstered seats (940179), leading to classification errors. Ignoring use declaration; if for medical use, should be classified under 9402, not 9401.

The core basis for classification is the Import and Export Tariff and the Explanatory Notes. First, confirm whether the product is a seat (9401), excluding medical use (9402), automotive use (8708), etc. Second, determine the fifth-digit subheading based on frame material: metal frame (94017), wooden frame (94016), other (94018). Finally, determine the sixth-digit subheading based on whether it has upholstery: upholstered (940171) and non-upholstered (940179). Upholstery typically refers to seats or backrests filled with soft materials such as foam, sponge, etc. If the seat has both a metal frame and upholstery, it is classified under 940171. 940161 Wooden frame upholstered seats: Frame material is wood, while 940171 is metal frame. If the frame is metal but with wooden decoration, it is still classified by the main frame material. 940179 Other metal frame seats: No upholstery or upholstery is not the main feature, such as metal folding chairs, metal stools. 940171 emphasizes upholstery as the basic feature. 940180 Seats of other materials: Frame is plastic, rattan, bamboo, or other non-metal non-wood materials, such as plastic chairs. 940171 is limited to metal frames. 940210 Medical seats: Used for medical, dental, etc., with special functions, such as dental chairs. 940171 is for general seats. 870821 Car seats: Specifically for automobiles, with seat belts, etc., classified under Chapter 87. 940171 is for general seats. Is the frame material metal? Does it have upholstery? Is the use for medical, automotive, or other special purposes? Can it be converted into a bed? Does it include parts?

How to query the HS code for metal frame upholstered seats? You can use the General Administration of Customs website, tariff query system, or third-party tools, enter the keyword "metal frame upholstered seat", and the system will recommend 940171. At the same time, verify whether the product characteristics match the subheading description, and consult a professional customs broker if necessary. What is the main difference between 940171 and 940179? 940171 requires the seat to have a metal frame and upholstery, with upholstery being the basic feature; 940179 is metal frame but without upholstery or upholstery is not the main feature, such as metal folding chairs. The key difference is whether upholstery constitutes the main functional part of the seat. If the seat frame is metal, but the upholstery is detachable, which code should it be classified under? If the upholstery is detachable but normally used with the seat, it is still classified as an upholstered seat, i.e., 940171. If the upholstery is sold separately, the seat may be classified under 940179, and the upholstery classified by material. It is recommended to judge based on the actual state at the time of declaration. Are office metal frame upholstered seats classified under 940171? Yes, as long as the frame is metal and has upholstery, whether for office or home use, it is classified under 940171. However, if it has special functions (such as massage, medical), it may be classified under other codes. How to describe the "upholstery" material when declaring? The filling and fabric of the upholstery should be described in detail, such as "polyurethane foam filling, polyester fabric". Avoid only writing "fabric" or "leather" to distinguish different materials for customs classification. How to query the tariff rate for metal frame upholstered seats? Tariff rates vary by country, trade agreements, origin, etc. You can query the China Customs Import and Export Tariff or through the "Internet + Customs" platform, enter HS code 940171 to get the latest rate. It is recommended to refer to the actual declaration. If the seat has a metal frame and upholstery, but can be converted into a bed, does the code change? If it can be converted into a bed, it is still classified under 9401, but the main function should be judged. If the main function is a seat, it is classified under 940171; if the main function is a bed, it is classified under 9403. Specific reference should be made to the heading notes. How to simplify declaration for cross-border e-commerce sales of metal frame upholstered seats? Cross-border e-commerce can declare according to the "Cross-border E-commerce Retail Import Commodity List", providing HS code, product name, specifications, etc. It is recommended to use the simplified declaration mode, but ensure the code is accurate to avoid rejection or penalties due to classification errors.