Chapter 94 covers furniture; bedding, mattresses, mattress supports, cushions and similar stuffed articles; lamps and lighting fittings not elsewhere specified; illuminated signs, illuminated nameplates and the like; prefabricated buildings. Furniture in this chapter refers to movable articles used for placing items, for sitting or lying on, or having specific functions, but only refers to furniture with practical functions, excluding toy furniture or collectibles. This chapter also includes parts of furniture, provided they meet the heading notes. Heading 9403 covers other furniture and parts thereof, including furniture made of metal, wood, plastics and other materials, but excludes 9401 (seats) and 9402 (medical, surgical, dental or veterinary furniture). Wooden furniture that is a seat should be classified under 9401, and if intended for medical etc. use under 9402. This heading mainly includes wooden furniture for bedrooms, dining rooms, living rooms, offices, etc., such as wardrobes, dining tables, bookcases, TV cabinets, etc. The first 2 digits 94 = chapter, indicating the category of furniture, bedding, lighting, etc. Digits 3-4, 03 = heading, indicating other furniture and parts thereof, distinguished from 9401 seats and 9402 medical furniture. Digits 5-6, 60 = subheading, indicating other wooden furniture, i.e., wooden furniture other than 9403.10 metal furniture, 9403.20 other metal furniture, 9403.30 wooden furniture for offices, 9403.40 wooden furniture for kitchens, 9403.50 wooden furniture for bedrooms. Therefore 940360 specifically refers to wooden furniture not elsewhere specified, such as wooden furniture for living rooms, dining rooms, bathrooms, etc. The goods are wooden furniture, and do not belong to 9401 seats, 9402 medical furniture, nor 9403.30 wooden furniture for offices, 9403.40 wooden furniture for kitchens, 9403.50 wooden furniture for bedrooms, therefore classified under 940360. If they were wooden seats, they would be classified under 9401; if wooden medical furniture, under 9402; if wooden office furniture, under 940330; if wooden kitchen furniture, under 940340; if wooden bedroom furniture, under 940350.

Product name: The specific name of the declared goods, such as "wooden dining table", "wooden bookcase", etc., which must be consistent with the actual goods. Material: Main material, such as "solid wood", "engineered wood", "bamboo", etc., with the specific wood species noted. Purpose: The usage scenario of the furniture, such as "for living room", "for dining room", "for bathroom", etc. Brand: Manufacturer or brand name; if no brand, fill in "none". Model: Product model or item number for identification. Specifications and dimensions: Length, width and height of the furniture, in centimeters. Processing method: Such as "assembly type", "fully assembled", etc. Product name: wooden dining table; Material: solid wood (oak); Purpose: for dining room; Brand: XX; Model: DT-100; Specifications and dimensions: 180×90×75cm; Processing method: assembly type. Mistakenly classifying wooden seats under 940360, when they should actually be under 9401. Failing to distinguish wooden furniture for offices, kitchens, bedrooms, leading to subheading errors. Untrue material declaration, such as declaring engineered wood as solid wood, affecting classification.

Core basis for classification: 1. Material is wood; 2. Not belonging to 9401 seats or 9402 medical furniture; 3. Not belonging to 9403.30 wooden furniture for offices, 9403.40 wooden furniture for kitchens, 9403.50 wooden furniture for bedrooms; 4. Conforming to the heading notes of 9403 for other wooden furniture. It is necessary to combine the Import and Export Tariff and its notes, and determine according to the main purpose and function. 940161 Upholstered seats with wooden frames: Belongs to seats, classified under 9401, whereas 940360 is non-seat wooden furniture. 940330 Wooden furniture for offices: Wooden furniture specifically for offices, such as desks, filing cabinets, classified under 940330, whereas 940360 is for other purposes. 940340 Wooden furniture for kitchens: Wooden furniture specifically for kitchens, such as cupboards, classified under 940340, whereas 940360 is for other purposes. 940350 Wooden furniture for bedrooms: Wooden furniture specifically for bedrooms, such as beds, wardrobes, classified under 940350, whereas 940360 is for other purposes. 940389 Furniture of other materials: Non-wooden furniture, such as plastics, rattan, etc., classified under 940389, whereas 940360 is wooden. Is it made of wood? Is it a seat? Is it for office, kitchen or bedroom use? Is it for special purposes such as medical use? Can it be classified under other subheadings of 9403?

How to inquire about the import tariff rate for 940360? The latest tariff rate can be inquired through the official website of the General Administration of Customs or the China International Trade Single Window. The rate may change due to trade agreements, country of origin and other factors; it is recommended to rely on the rate at the time of actual declaration. What are common errors in declaration elements for wooden furniture? Common errors include: generic product name, failure to distinguish solid wood from engineered wood in material, failure to specify purpose, omission of brand and model, wrong units for specifications and dimensions, etc. How to distinguish 940360 from 940350? 940350 specifically refers to wooden furniture for bedrooms, such as beds, bedside tables, wardrobes, etc.; 940360 refers to wooden furniture for other purposes, such as for living rooms, dining rooms, bathrooms. Which code should wooden seats be classified under? Wooden seats should be classified under 9401, with the specific subheading further divided according to whether they are upholstered, etc., such as 940161. How to determine whether furniture is "wooden"? According to the Tariff notes, furniture whose main material is wood is wooden furniture. If multiple materials are mixed, classify according to the main material. Does 940360 include parts of wooden furniture? Yes, 9403 includes parts of furniture, provided they meet the heading notes. If parts are imported separately, they may be classified under 940390. What should be noted when exporting wooden furniture via cross-border e-commerce? It is necessary to accurately declare the HS code, provide elements such as material and purpose, and avoid order rejection or penalties due to classification errors. Also pay attention to the access requirements of the destination country. If wooden furniture is used in an office but can also be used at home, how should it be classified? Classify according to the main purpose. If the design and function are mainly for offices, classify under 940330; if general-purpose, under 940360.