Chapter 94 covers furniture, bedding, mattresses, mattress supports, cushions and similar stuffed furnishings, as well as lamps and lighting fittings not elsewhere specified, illuminated signs, and prefabricated buildings. This chapter is divided into four headings: 9401 seats, 9402 medical etc. special furniture, 9403 other furniture, 9404 bedding and similar articles. Furniture refers to articles used for placing items or for people to sit or lie on, usually movable and with a practical function. This chapter does not include toy furniture, seats specially designed for transport, etc. Heading 9403 covers other furniture and parts thereof, i.e., all furniture other than seats of 9401 and medical, surgical, dental or veterinary furniture of 9402. It includes furniture made of metal, wood, plastics or other materials, such as wardrobes, tables, bed frames, bookshelves, etc. However, 9403 does not include seats of 9401 (such as chairs, sofas) and medical furniture of 9402. Metal furniture (non-office) specifically refers to non-office use furniture with metal as the main material. Code 940320 has 6 digits: the first 2 digits '94' represent Chapter 94 (furniture, bedding, lamps, etc.); digits 3-4 '03' represent heading 9403 (other furniture and parts thereof); digits 5-6 '20' represent subheading 940320 (other metal furniture). Therefore, 940320 refers to other metal furniture, i.e., metal furniture for non-office use, such as metal bed frames, metal cabinets, metal tables and chairs (non-office), etc. Note: office metal furniture is classified under 940310. This product is metal furniture and for non-office use, so it is classified under 940320. If it were office metal furniture, it should be classified under 940310; if it were metal seats (such as chairs), even if non-office, it should be classified under 9401; if it were medical metal furniture, it would be classified under 9402. Therefore, 940320 applies to metal furniture that is non-office, non-seat, and non-medical.

Product Name: The specific name of the declared product, such as metal bed frame, metal wardrobe, etc. It should accurately reflect the product attributes and avoid writing 'metal furniture' in general terms. Material: State the main material, such as iron, steel, aluminum, etc., and indicate whether it is the main material. If it is a mixed material, indicate the proportion of each material. Use: Clearly state the usage scenario, such as household, hotel, restaurant, and other non-office uses. If for office use, it should be classified under 940310. Brand: Fill in the brand name (if no brand, fill in 'none'). Brand helps customs determine the value of goods and intellectual property status. Specifications and Model: Fill in dimensions, model, etc., such as length, width, height, load-bearing capacity, etc. It facilitates customs verification of product attributes. Foldable: Indicate whether the furniture has a folding function, which affects classification and tariff treatment (e.g., some folding furniture may be classified under other codes). Processing Method: Such as welding, assembly, spraying, etc., reflecting the production process and assisting in value judgment. Product Name: Metal bed frame; Material: Iron (main material), surface spray-coated; Use: Household bedroom; Brand: None; Specifications and Model: 2000mm×1500mm×300mm, Model A-100; Foldable: No; Processing Method: Welded assembly. Mistakenly classifying office metal furniture under 940320; it should be under 940310. Metal seats (such as chairs) incorrectly classified under 940320; they should be under 9401. Material declaration is untrue, e.g., actually wooden but reported as metal, leading to classification errors.

Core basis for classification: 1. Material: main material is metal (iron, steel, aluminum, etc.); 2. Use: non-office use (office use goes to 940310); 3. Function: non-seat (seats go to 9401), non-medical (goes to 9402). Also need to refer to the 'Import and Export Tariff' and 'Heading Explanatory Notes' for the interpretation of 9403. If the furniture is foldable or has special functions, further confirmation is needed as to whether it is classified under other subheadings. 940310 Office metal furniture: 940310 specifically refers to metal furniture used in office settings, such as office desks, filing cabinets, etc.; 940320 is for non-office use, such as household, hotel metal furniture. The core difference is the use. 940171 Metal seats (with upholstery): 940171 is metal seats with upholstery, such as sofas, chairs; 940320 is non-seat metal furniture, such as bed frames, wardrobes. The difference is whether it is a seat. 940290 Other medical furniture: 940290 is medical, surgical, dental or veterinary furniture, such as operating tables, hospital beds; 940320 is non-medical metal furniture. The difference is whether it is medical. 940389 Furniture of other materials: 940389 is non-office furniture made of other materials (such as plastics, rattan, bamboo, etc.); 940320 is made of metal. The difference is the main material. 940330 Office wooden furniture: 940330 is office wooden furniture; 940320 is non-office metal furniture. The difference is use and material. Is the main material metal? Is it for non-office use? Is it not a seat? Is it not medical? Is it not listed under other more specific subheadings?

How to inquire about the import tariff rate for 940320? You can check through the official website of the General Administration of Customs of China or the 'Import and Export Tariff of the People's Republic of China'. Enter HS code 940320 to view the MFN rate, general rate, VAT rate, etc. Note that rates may change due to free trade agreements and national policy adjustments; it is recommended to refer to the latest tariff. What is the difference between HS codes for metal furniture and wooden furniture? Metal furniture is mainly classified under 940320 (non-office) or 940310 (office), while wooden furniture is mainly classified under 940330 (office wooden furniture), 940340 (kitchen wooden furniture), 940350 (bedroom wooden furniture), etc. Classification is based on the main material; if mixed materials, classify according to the main material. How to classify office metal furniture? Office metal furniture should be classified under 940310, such as office desks, filing cabinets, office chairs (if seats, then 9401). Note: office metal seats still go to 9401, not 940310. Which code should a metal bed frame be classified under? Metal bed frames are non-office metal furniture and should be classified under 940320. If the bed frame has upholstery or springs, it may be classified under 9404 (bedding and similar articles), but usually metal bed frames go to 940320. What is the difference between 940320 and 940389? 940320 is non-office furniture made of metal, 940389 is non-office furniture made of other materials (such as plastics, rattan, bamboo, etc.). The difference is the main material. If the main material is metal, it goes to 940320. What elements should be noted when declaring 940320? Need to declare product name, material, use, brand, specifications and model, whether foldable, processing method, etc. Focus on stating that the material is metal and the use is non-office to avoid classification errors. What is the export tax rebate for metal furniture? The export tax rebate rate depends on the commodity code and the latest policy. You can check the export tax rebate rate library published by the State Taxation Administration. The rebate rate for 940320 is usually 13%, but the latest documents shall prevail. If metal furniture has both office and household functions, how to classify? Classify according to the main use. If mainly designed for office settings, then 940310; if mainly designed for home use, then 940320. If uncertain, refer to heading explanatory notes or consult customs.