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, 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 movable articles with a practical function. However, this chapter does not include non-furniture articles of plastics of Chapter 39 or wood of Chapter 44, nor does it include specific articles of stone of Chapter 68, ceramics of Chapter 69 or glass of Chapter 70. Heading 9403 covers other furniture and parts thereof, including furniture made of metal, wood, plastics or other materials, but excludes seats of 9401 (such as chairs and sofas) and medical, surgical, dental or veterinary furniture of 9402. Wooden bedroom furniture such as bed frames, bedside tables, wardrobes, dressing tables, etc. is classified under this heading, but note that it refers only to floor-standing or wall-mounted furniture and does not include mattresses, quilts and other bedding. The first 2 digits "94" represent Chapter 94, namely furniture, bedding, lamps and prefabricated buildings, etc. The 3rd-4th digits "03" represent heading 9403, referring to other furniture and parts thereof, distinguished from seats of 9401 and medical furniture of 9402. The 5th-6th digits "50" are the subheading, specifically referring to wooden bedroom furniture. Among them, "5" indicates wooden furniture, and "0" indicates for bedroom use. Therefore, the complete meaning of 940350 is "wooden bedroom furniture", including only wooden floor-standing or wall-mounted furniture used in bedrooms, such as bed frames, bedside tables, wardrobes, etc., excluding wooden seats (which should be classified under 9401) or wooden kitchen furniture (which should be classified under 940340). This product is wooden bedroom furniture, such as bed frames, bedside tables, etc. Because its material is wood, its use is in the bedroom, and it is floor-standing or wall-mounted furniture, it conforms to the description of heading 9403. It is not classified under 9401 because 9401 covers only seats (such as chairs and sofas), not under 9402 because it is not medical, not under 940340 because it is not for kitchen use, and not under 940360 because it is not other wooden furniture (such as living room or dining room furniture).

Product name: The specific name of the declared commodity, such as "wooden bedside table", "wooden bed frame", etc., which must be consistent with the actual goods. Material: Specify the wood type in detail, such as "pine", "oak", "particleboard", etc. If multiple materials are used, indicate the main material. Use: Clearly state the use scenario, such as "for bedroom use", to distinguish it from kitchen, living room, dining room, etc. Brand: Fill in the brand name (if no brand, fill in "no brand"), used for customs intellectual property protection. Model: Fill in the product model or item number to facilitate customs identification and statistics. Specifications and dimensions: Indicate length, width, height and other dimensions, such as "1800mm×2000mm×450mm", which affect document review and inspection. Processing method: State whether it is assembled, whether it has soft upholstery, whether it is coated, etc., such as "coated", "unassembled". Product name: wooden bedside table; Material: solid oak; Use: for bedroom; Brand: no brand; Model: BT-2024; Specifications and dimensions: 500mm×400mm×600mm; Processing method: coated, unassembled. Mistakenly classifying wooden seats (such as chairs) under 940350, when they should actually be classified under 9401. Mistakenly classifying a wooden TV cabinet for bedroom use under 940350. If it is floor-standing and not a seat, it may still be classified under 940350, but the use must be confirmed. Failure to distinguish wooden bedroom furniture from wooden kitchen furniture, resulting in incorrect classification under 940340.

The core basis for classification is: 1. The material is wood (including solid wood, engineered wood, etc.); 2. The use is in the bedroom; 3. It is floor-standing or wall-mounted furniture, not a seat. According to the notes to Chapter 94 of the Import and Export Tariff, furniture refers to floor-standing or wall-mounted appliances used for placing, hanging or supporting articles. Subheading 940350 explicitly refers to wooden bedroom furniture, so the conditions of material, use and function must all be met. If it is a wooden seat, even if used in the bedroom, it should be classified under 9401; if it is wooden kitchen furniture, it is classified under 940340. 9401 Seats: 9401 covers seats (such as chairs and sofas), regardless of material; 940350 covers only non-seat wooden bedroom furniture, such as bed frames and bedside tables. 940340 Wooden kitchen furniture: 940340 specifically refers to wooden furniture for kitchen use, such as cabinets and sideboards; 940350 specifically refers to bedroom use, with a different use. 940360 Other wooden furniture: 940360 covers wooden furniture for living rooms, dining rooms, offices, etc.; 940350 is limited to bedroom use, and use is the key distinction. 940390 Furniture parts: 940390 covers furniture parts, such as wooden drawers and cabinet doors; 940350 is complete furniture. If parts are imported separately, they should be classified under 940390. Is the material wood? Is the use in the bedroom? Is it floor-standing or wall-mounted? Is it not a seat? Is it not medical furniture?

Which HS code should a wooden bed frame be classified under? If a wooden bed frame is for bedroom use and floor-standing, it should be classified under 940350. However, note that if the bed frame has soft upholstery or springs, etc., it may be regarded as bedding and must be judged according to its essential character. Usually, bed frames are classified as furniture under 940350, while mattresses are classified under 9404. How to distinguish between 940350 and 940360? Both are wooden furniture, and the difference lies in use: 940350 specifically refers to bedroom use, such as beds, bedside tables and wardrobes; 940360 is other wooden furniture, such as living room cabinets, dining tables and office desks. When declaring, the use must be clearly stated to avoid confusion. What are common errors in the declaration elements for wooden bedroom furniture? Common errors include: product names that are too general (such as "wood furniture"), failure to indicate use (bedroom), non-specific material descriptions (only writing "wood"), omission of brand and model, and incorrect units for specifications and dimensions. These may lead to disputes over classification or valuation. What special documents are required for importing wooden bedroom furniture? In addition to regular documents, if it is endangered wood (such as rosewood), a CITES certificate is required; if it is a wood product, a fumigation certificate or phytosanitary certificate may be required. The specifics depend on customs requirements and the type of wood. How can the tariff rate for wooden bedroom furniture be checked? It can be checked through the official website of the General Administration of Customs, China International Trade Single Window, or the Import and Export Tariff. The rate varies depending on the country of origin, trade agreements (such as RCEP), and whether an interim rate applies. It is recommended to rely on the latest tariff. What should be noted when declaring wooden bedroom furniture sold through cross-border e-commerce? The product name, material and use must be accurately declared to avoid rejection or penalties due to classification errors. At the same time, attention should be paid to the IPPC mark on wooden packaging and whether it complies with the environmental and safety standards of the destination country. If wooden bedroom furniture contains some metal or plastic, how should it be classified? According to the General Rules for the Interpretation of the Harmonized System, if the wooden part constitutes the essential character, it is still classified under 940350; if the metal part constitutes the essential character, it may be classified under 940320 (metal furniture). A comprehensive judgment should be made based on material proportions and function. What is the export tax rebate rate for furniture under 940350? The export tax rebate rate changes with national policy adjustments. It is recommended to check the latest export tax rebate rate library of the State Taxation Administration. Usually, the rebate rate for wooden furniture is between 9% and 13%, subject to the actual policy.