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. Goods in this chapter are mostly finished or semi-finished products used in homes, businesses, or public places, emphasizing their functionality and spatial arrangement attributes. Seats and their parts, as an important component of furniture, are classified in this chapter, reflecting their essential characteristics as furniture-type goods. Heading 9401 covers seats (except medical, dental, or similar chairs and other special seats) and their parts. It includes seats for motor vehicles, aircraft, vessels, as well as ordinary household and office seats. Seat parts refer to parts specially or principally designed for seats under heading 9401, such as seat backs, seat cushions, armrests, frames, etc., but care must be taken to distinguish them from general-purpose parts declared separately. First 2 digits 94 = Chapter 94 (furniture, bedding, lamps, etc.); digits 3-4 01 = heading 9401 (seats and their parts); digits 5-6 90 = subheading 940190, indicating seat parts. Specifically, under heading 9401, seats are divided into multiple subheadings by type, such as 940110 (for aircraft), 940120 (for motor vehicles), 940130 (swivel seats), 940140 (seats convertible into beds), etc., while 940190 is a residual subheading covering parts of seats not elsewhere specified. When declaring, it is necessary to confirm whether the parts are specially designed for seats under heading 9401 and are not specifically named in other subheadings. If the goods are seat parts specially or principally designed for seats under heading 9401 and are not specifically named in other subheadings of 9401 (such as for aircraft, motor vehicles, etc.), they should be classified under 940190. If the parts are general-purpose hardware or used for other furniture, they may be classified under other headings (such as 8302, 9403, etc.). Therefore, the key to classification under 940190 lies in the specificity of the parts and the type of seat.

Product Name: Declare the Chinese and foreign language names of the goods, which should be specific and clear, such as 'seat frame', 'seat armrest', etc., avoiding vague terms like 'seat parts'. Material: Declare the main material of the parts, such as metal (steel, aluminum), plastic, wood, fabric, leather, etc. For mixed materials, indicate the main material. Use: Explain what type of seat the part is specially designed for, such as 'for motor vehicle seats', 'for office chairs', 'for aircraft seats', etc., to determine whether it is classified under 940190. Brand: Declare the brand of the parts (if any). If there is no brand, indicate 'no brand'. Model: Declare the model or specification of the parts to facilitate customs identification and classification. Whether specially designed for seats under 9401: Clearly declare whether the parts are specially or principally designed for seats under heading 9401. This is the key to classification under 940190. Processing Method: Briefly describe the processing method of the parts, such as stamping, injection molding, welding, assembly, etc., which helps determine the degree of processing. Customs declaration example: Product Name: Seat frame Material: Steel Use: For motor vehicle seats Brand: No brand Model: SB-2024-01 Whether specially designed for seats under 9401: Yes Processing Method: Stamping, welding Remarks: This part is specially designed for motor vehicle seats and is not named in other subheadings, so it is classified under 940190. Mistakenly classifying general-purpose parts (such as screws, bolts) under 940190, when they should actually be classified under the corresponding heading according to material. If motor vehicle seat parts meet the criteria for parts of 940120 (seats for motor vehicles), they should be classified under 940120 in priority, not 940190. Failure to distinguish between seats and seat parts, classifying complete seats under 940190, when complete seats should actually be classified under other subheadings of 9401. Incorrect judgment of 'specificity', classifying parts that can be used for other furniture under 940190.

Core criteria for classification: First, confirm whether the goods are seat parts; second, determine whether they are specially or principally designed for seats under heading 9401; third, check whether they are specifically named in other subheadings of 9401 (such as 940110 for aircraft, 940120 for motor vehicles, etc.); finally, if not named in any, classify under 940190. At the same time, refer to the definitions of 'parts' in the Explanatory Notes to the Harmonized System and whether they are general-purpose parts. 940120 Seats for motor vehicles: 940120 covers seats for motor vehicles and their parts. If parts are specially designed for motor vehicle seats, they should be classified under 940120 in priority, not 940190. 940110 Seats for aircraft: 940110 covers seats for aircraft and their parts. Seat parts specially designed for aircraft should be classified under 940110. 940130 Swivel seats: 940130 covers swivel seats and their parts. If parts are specially designed for swivel seats, they should be classified under 940130. 940140 Seats convertible into beds: 940140 covers seats convertible into beds and their parts. Parts specially designed for such seats should be classified under 940140. 940390 Parts of other furniture: 940390 covers parts of other furniture (such as cabinets, tables). If parts are not specially designed for seats, they may be classified under 940390. Are the parts specially designed for seats? Do the seats fall under heading 9401? Are they specifically named in other subheadings of 9401? Are the parts general-purpose parts? Have sufficient declaration elements been provided?

How to determine whether seat parts should be classified under 940190? First confirm that the parts are specially or principally designed for seats under heading 9401 and are not specifically named in other subheadings of 9401 (such as 940110, 940120, etc.). If the parts are general-purpose, classify them by material. It is recommended to refer to the definition of 'specialized parts' in the Explanatory Notes. Should motor vehicle seat parts be classified under 940120 or 940190? If the parts are specially designed for motor vehicle seats, they should be classified under 940120 (seats for motor vehicles and their parts) in priority. Only seat parts not named under 940120 should be considered for classification under 940190. How to distinguish between seat parts and furniture parts (940390)? 940190 applies only to parts specially or principally designed for seats under 9401. If parts can be used for other furniture (such as tables, cabinets), they are general-purpose furniture parts and should be classified under 940390. What key elements are required when declaring seat parts? Product name, material, use (what type of seat it is specially designed for), brand, model, whether specially designed for seats under 9401, processing method, etc. are required. The declaration of use and specificity is particularly important. If the seat parts are made of plastic, will it affect classification? Material does not affect classification under 940190, as long as the parts are specially designed for seats under 9401 and are not named in other subheadings. However, if the plastic parts are general-purpose, they may be classified under Chapter 39 as plastic articles. How to check the tariff rate when importing seat parts? You can visit the website of the General Administration of Customs of China or use the Import and Export Tariff to check the import tariff rate for 940190. The rate may vary depending on trade agreements, country of origin, etc. It is recommended to consult a professional customs broker. What is the export tax rebate rate for seat parts classified under 940190? The export tax rebate rate should be checked in the export tax rebate rate database published by the State Taxation Administration. It may be adjusted at different times. Enterprises can check the latest rebate rate through the electronic tax bureau or the tax rebate declaration system. If seat parts can be used for both motor vehicles and office chairs, how should they be classified? If the parts are general-purpose and the principal use cannot be determined, they cannot be classified under 940190. They should be classified under the corresponding heading according to material (e.g., metal parts under 7326, plastic parts under 3926). It is recommended to provide a detailed description of use when declaring.