Chapter 94 covers furniture, bedding, mattresses, mattress supports, cushions and similar stuffed articles; lamps and lighting fittings not elsewhere specified or included; illuminated signs, illuminated nameplates and the like; prefabricated buildings. Furniture in this chapter refers to movable articles with a practical function, mainly used for placing, hanging or supporting articles, or for sitting or lying on. However, this chapter does not cover furniture for certain specific purposes (such as medical furniture classified under headings other than Chapter 94), nor does it cover toy furniture or model furniture. Heading 9401 covers seats (other than those of a medical, surgical, dental or veterinary nature) and parts thereof, whether or not convertible into beds. It includes seats for aircraft, vessels, vehicles, etc., but seats for motor vehicles shall be classified under 9401 or 8708, etc., depending on their applicability. This heading mainly includes seats of various materials, such as metal, wood, plastics, etc., but attention must be paid to the distinction from 9403 (other furniture) and 9402 (medical furniture). The first 2 digits 94 represent Chapter 94 (furniture, bedding, lamps, etc.). Digits 3-4, 01, represent heading 9401, i.e., seats and parts thereof. Digits 5-6, 79, represent subheading 940179, i.e., other seats with metal frames. Among them, the 5th digit 7 indicates seats with metal frames (distinguished from upholstered seats with metal frames under 940171), and the 6th digit 9 indicates other (i.e., seats with metal frames not elsewhere specified). The overall code 940179 refers to other seats with metal frames, excluding upholstered seats with metal frames (classified under 940171) and seats with metal frames for motor vehicles (classified under 940120). This product is a seat with a metal frame and is not upholstered, so it is classified under 940179. If it were upholstered, it would be classified under 940171; if it were for motor vehicles, it would be classified under 940120; if it were for medical use, it would be classified under 9402.

Product name: The Chinese and English names of the declared goods must be consistent with the actual goods, such as "metal frame seat" Material: State the main material of the seat frame, such as steel, iron, aluminum, etc., and whether it contains upholstery or filling Use: Clearly state the intended use of the seat, such as office, household, outdoor, public places, etc. Brand: Declare the brand name (if any); if there is no brand, indicate "no brand" Model: Declare the product model or item number for easy identification Whether upholstered: Clearly state whether the seat has upholstery or filling, which affects subheading determination Whether for motor vehicles: Confirm whether the seat is specially designed for motor vehicles, such as car seats Product name: metal frame seat; Material: iron frame, no upholstery; Use: office; Brand: no brand; Model: XY-100; Whether upholstered: no; Whether for motor vehicles: no. Mistakenly classifying an upholstered metal frame seat under 940179, when it should actually be classified under 940171 Failing to distinguish whether the seat is for motor vehicles, resulting in incorrect classification under 940120 Ignoring the use of the seat and mistakenly classifying a medical seat under 940179

The core basis for classification is the Import and Export Tariff and the Explanatory Notes to the Harmonized Commodity Description and Coding System. First determine whether the seat falls under heading 9401, excluding 9402 (medical furniture) and 9403 (other furniture). Then determine the subheading based on the frame material and whether it is upholstered: metal frame without upholstery is classified under 940179, metal frame with upholstery under 940171, and frames of other materials under 940180, etc. At the same time, attention must be paid to the use of the seat, such as seats for motor vehicles under 940120 and for aircraft under 940110. 940171 Upholstered seats with metal frames: This code specifically refers to upholstered seats with metal frames, while 940179 is for non-upholstered seats with metal frames. The key difference is whether there is upholstery filling. 940180 Other seats: This code covers seats with non-metal frames, such as plastic, wood, etc. 940179 is limited to metal frames. 940120 Seats for motor vehicles: This code is specifically for seats for motor vehicles (such as cars, trucks), regardless of material. 940179 is for general metal frame seats and does not apply to motor vehicles. 940290 Other medical furniture: Medical seats (such as dental chairs, surgical chairs) are classified under 9402, while 940179 is for seats for general purposes. 940310 Metal office furniture: This code is for metal office furniture (such as office desks, filing cabinets), while 940179 is for metal frame seats, which belong to seating. Is the seat frame made of metal? Does the seat have upholstery or filling? Is the seat specially designed for motor vehicles or medical use? Have goods under 9402 and 9403 been excluded? Are the declaration elements complete and accurate?

How can I check the import tariff rate for 940179? The import tariff rate must be determined according to the country of origin, trade agreements and the latest tariff. You can consult the Import and Export Tariff published by the General Administration of Customs of China or obtain it through the customs classification advance ruling system. It is recommended to use the official website of the General Administration of Customs or professional customs declaration software to check real-time tariff rates. Should a metal frame seat with a thin pad be classified under 940171 or 940179? If the thin pad is only decorative or lightly padded and does not affect the basic function of the seat, it is usually still classified under 940179; if the thin pad provides obvious upholstery function, it is classified under 940171. It is recommended to refer to customs classification decisions or apply for an advance ruling. Is an office metal frame seat classified under 940179? If the office chair has a metal frame and no upholstery, it is classified under 940179; if it is upholstered, it is classified under 940171. However, note that if the office chair has special functions (such as adjustable height), it is still classified according to the above principles. Are car seats classified under 940179? Car seats are usually classified under 940120, not 940179. 940179 applies to metal frame seats not for motor vehicles. Under which code are outdoor metal seats classified? If an outdoor metal seat has a metal frame and no upholstery, it is classified under 940179; if it is upholstered, it is classified under 940171. However, note that if it is a fixed installation such as a park bench, it may be classified under 9403. What is the difference between 940179 and 940180? 940179 specifically refers to metal frame seats, while 940180 covers seats of other materials (such as plastic, wood, rattan, etc.). The key difference is the frame material. What documents are required to declare 940179? Generally, basic documents such as packing list, invoice, contract, bill of lading are required, as well as product material and use descriptions. If required by customs, classification basis or test reports may also be required. What is the export tax rebate rate for 940179? The export tax rebate rate must be determined according to the latest policy, and you can consult the export tax rebate rate database published by the State Taxation Administration. It may be adjusted in different periods, and it is recommended to rely on the actual rate at the time of customs declaration.