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, and prefabricated buildings. Furniture in this chapter refers to floor-standing or wall-mounted appliances used for placing, hanging or supporting articles, as well as seats and beds with practical functions. However, medical apparatus, furniture specially designed for optical instruments, etc. are excluded. This chapter also includes unassembled furniture parts, provided they have the essential character of furniture. Heading 9401 covers various seats (excluding medical apparatus), including seats for aircraft, vessels and vehicles, but motor vehicle seats must meet specific conditions. Specifically, it includes: seats that can rotate and be adjusted in height; seats that can be converted into beds; and other seats not elsewhere specified or included. However, medical, surgical, dental or veterinary furniture of heading 9402 is excluded. First 2 digits 94: Chapter 94, representing the broad category of furniture, bedding, lamps, etc. Digits 3-4, 01: Heading 9401, representing seats and certain vehicle seats. Digits 5-6, 80: Subheading 940180, representing other seats with upholstery. "Other" here refers to seats not named in the preceding subheadings (such as 940110 to 940170), usually seats with upholstery (padding, springs or internal soft material), but excluding motor vehicle seats (subheading 940120) and aircraft seats (subheading 940110), etc. This product is an upholstered seat, not a seat for specific means of transport such as motor vehicles, aircraft or vessels, nor a seat that can rotate or be adjusted in height, and is not specifically named in other subheadings, therefore it is classified under 940180. If the seat has no upholstery, it may be classified under 940169 (other wooden-framed seats) or 940179 (other metal-framed seats).

Product Name: The Chinese and English names of the declared goods, which should accurately reflect the type of seat, such as "upholstered office chair". Material: The main materials of the seat frame and upholstery, such as metal frame, genuine leather upholstery, foam filling, etc. Use: The usage scenario of the seat, such as office, household, public places, etc., to avoid confusion with vehicle seats. Brand: Manufacturer or brand name; if there is no brand, indicate "unbranded". Model: The product model or item number, to facilitate customs identification. Adjustable or Not: Whether the seat has height or angle adjustment functions, which affects subheading classification. Upholstered or Not: Clearly state whether the seat has upholstery (padding, springs, etc.), which is key to classification under 940180. Product Name: Upholstered office chair; Material: metal frame, PU upholstery, foam filling; Use: office use; Brand: XYZ; Model: ABC-123; Adjustable or Not: height adjustable; Upholstered or Not: yes. Mistakenly classifying vehicle seats under 940180, when they should actually be classified under 940120. Ignoring the upholstery feature and incorrectly declaring non-upholstered seats as 940180. Failing to distinguish between adjustable and non-adjustable, resulting in subheading classification errors.

Core basis for classification: First determine whether the seat falls within the scope of heading 9401, excluding medical furniture of 9402. Second, determine the subheading based on the seat's use and structural characteristics. 940180 applies to other upholstered seats, that is, seats not named in 940110 to 940170 and with upholstery. Key points: the presence of upholstery, not for specific means of transport, not rotatable or height-adjustable seats (if adjustable, they may be classified under 940130). 940120 Seats for motor vehicles: 940120 is dedicated to seats for motor vehicles (such as automobiles, trucks), while 940180 is for general upholstered seats and does not apply to vehicles. 940130 Swivel seats or seats adjustable in height: 940130 includes swivel seats or seats adjustable in height, even if upholstered; 940180 is for upholstered seats that are neither swivel nor height-adjustable. 940169 Other wooden-framed seats: 940169 is wooden-framed seats, not necessarily upholstered; 940180 emphasizes upholstery, and the frame material is not limited. 940179 Other metal-framed seats: 940179 is metal-framed seats, not necessarily upholstered; 940180 requires upholstery, and the frame material is not limited. Is the seat used for motor vehicles, aircraft or vessels? Is the seat swivel or height-adjustable? Does the seat have upholstery (padding, springs, etc.)? Does the seat belong to medical, surgical or other specialized furniture? Is the seat not specifically named in other subheadings?

How can I check the import tariff rate for 940180? You can use the official website of the General Administration of Customs, China International Trade Single Window, or third-party query platforms, enter HS code 940180 and the country of origin, and obtain the MFN rate, general rate, etc. Note that tariff rates may be adjusted with policy changes, and the latest published rates should prevail. Which code should upholstered car seats be classified under? They should be classified under 940120, not 940180. 940120 is dedicated to motor vehicle seats, including upholstered car seats. If mistakenly classified under 940180, it may lead to tariff differences and compliance risks. If an office chair is upholstered and height-adjustable, should it be classified under 940180? No. Height-adjustable seats should be classified under 940130, even if upholstered. 940180 applies only to upholstered seats that are neither swivel nor height-adjustable. How do you determine whether a seat is "upholstered"? Upholstery means the seat surface has filling (such as foam, sponge, springs) or internal soft material to provide comfort. If it is only hard material (such as pure wood or metal) with no filling, it is not upholstered. What is the main difference between 940180 and 940169? 940169 is other wooden-framed seats, without emphasis on upholstery; 940180 is other upholstered seats, with no restriction on frame material. If a wooden-framed seat is upholstered, it should preferably be classified under 940180. What key information is required when declaring 940180? Product name, material, use, brand, model, whether adjustable, whether upholstered, etc. are required. Ensure the information is accurate, especially the upholstery feature and use, to avoid classification disputes. For cross-border e-commerce sales of upholstered seats, how should the HS code be selected? Select according to the seat's characteristics: if it is an ordinary upholstered seat, classify under 940180; if height-adjustable, classify under 940130; if it is a vehicle seat, classify under 940120. It is recommended to consult a professional customs broker or use customs advance classification services. What is the export tax rebate rate for 940180? The export tax rebate rate is stipulated by the State Taxation Administration and may change. It can be obtained by checking the latest export tax rebate rate database or consulting the tax authorities. Generally, the rebate rate for upholstered seats is similar to that for furniture, but official data should prevail.