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. The core of this chapter is furniture and household articles, but not all furniture is classified here; attention must be paid to distinguishing it from Chapter 44 wood articles, Chapter 73 iron and steel articles, etc. Heading 9403 covers other furniture and parts thereof, including furniture made of metal, plastics, bamboo and rattan, wood, etc. However, note that 9403 does not include furniture specially designed for medical, surgical, dental or veterinary purposes (classified under 9402), nor furniture classified by specific use, such as seats under 9401, mattresses under 9404, etc. First 2 digits 94: indicates Chapter 94, covering furniture, bedding, lamps, prefabricated buildings, etc. Digits 3-4 03: indicates heading 9403, i.e., other furniture and parts thereof, distinguished from 9401 (seats) and 9402 (medical furniture). Digits 5-6 70: indicates subheading 940370, i.e., furniture of plastics. This subheading is further subdivided, but generally plastic furniture is directly classified under 940370 without further subdivision. The product is plastic furniture, made of plastics, and is not a seat under 9401 or medical furniture under 9402, so it is classified under 9403. Under 9403, the subheading is selected based on material; plastic furniture corresponds to 940370. If it were wooden furniture, it would be classified under 940330-940360; metal furniture under 940320.
Chapter
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. The core of this chapter is furniture and household articles, but not all furniture is classified here; attention must be paid to distinguishing it from Chapter 44 wood articles, Chapter 73 iron and steel articles, etc.
Heading
Heading 9403 covers other furniture and parts thereof, including furniture made of metal, plastics, bamboo and rattan, wood, etc. However, note that 9403 does not include furniture specially designed for medical, surgical, dental or veterinary purposes (classified under 9402), nor furniture classified by specific use, such as seats under 9401, mattresses under 9404, etc.
Digit Breakdown
First 2 digits 94: indicates Chapter 94, covering furniture, bedding, lamps, prefabricated buildings, etc. Digits 3-4 03: indicates heading 9403, i.e., other furniture and parts thereof, distinguished from 9401 (seats) and 9402 (medical furniture). Digits 5-6 70: indicates subheading 940370, i.e., furniture of plastics. This subheading is further subdivided, but generally plastic furniture is directly classified under 940370 without further subdivision.
Classification Basis
The product is plastic furniture, made of plastics, and is not a seat under 9401 or medical furniture under 9402, so it is classified under 9403. Under 9403, the subheading is selected based on material; plastic furniture corresponds to 940370. If it were wooden furniture, it would be classified under 940330-940360; metal furniture under 940320.
📝 Declaration Elements
Product name: The specific name of the declared commodity, such as plastic chair, plastic table, etc., must be consistent with the actual item. Material: Detailed description of the main material, such as polypropylene (PP), ABS, etc., and indicate whether other materials are contained. Use: Explain the usage scenario of the furniture, such as household, office, outdoor, etc. Brand: Fill in the brand name; if no brand, fill in 'None'. Model: Fill in the product model; if no model, fill in 'None'. Specifications and dimensions: Provide the dimensions of the furniture, such as length, width, height, to facilitate customs judgment. Foldable: Indicate whether the furniture is foldable, which affects classification and tax rate. Product name: Plastic storage cabinet; Material: Polypropylene (PP), with a small amount of metal hinges; Use: Household storage; Brand: None; Model: None; Specifications and dimensions: L50cm×W40cm×H60cm; Foldable: No. Misclassifying plastic furniture as 9401 (seats); if it is a chair, it should be classified under 9401. Ignoring the use of furniture; for example, medical plastic furniture should be classified under 9402. Material declaration is not specific; writing only 'plastic' may lead to inspection.
Product name
The specific name of the declared commodity, such as plastic chair, plastic table, etc., must be consistent with the actual item.
⚠️ Writing only 'furniture' is too general; it should be specific to the type.
Material
Detailed description of the main material, such as polypropylene (PP), ABS, etc., and indicate whether other materials are contained.
⚠️ Writing only 'plastic' is not specific, or ignoring metal fittings.
Use
Explain the usage scenario of the furniture, such as household, office, outdoor, etc.
⚠️ Failure to distinguish use, leading to classification errors.
Brand
Fill in the brand name; if no brand, fill in 'None'.
⚠️ Omission or incomplete filling.
Model
Fill in the product model; if no model, fill in 'None'.
⚠️ Model does not match the actual item.
Specifications and dimensions
Provide the dimensions of the furniture, such as length, width, height, to facilitate customs judgment.
⚠️ Inconsistent units or missing dimensions.
Foldable
Indicate whether the furniture is foldable, which affects classification and tax rate.
⚠️ Incorrect declaration of folding function.
Example： Product name: Plastic storage cabinet; Material: Polypropylene (PP), with a small amount of metal hinges; Use: Household storage; Brand: None; Model: None; Specifications and dimensions: L50cm×W40cm×H60cm; Foldable: No.
Common Mistakes：
Misclassifying plastic furniture as 9401 (seats); if it is a chair, it should be classified under 9401.
Ignoring the use of furniture; for example, medical plastic furniture should be classified under 9402.
Material declaration is not specific; writing only 'plastic' may lead to inspection.
🎯 Classification Logic
Core basis for classification: 1. Whether the commodity is furniture; 2. Whether it belongs to seats under 9401 or medical furniture under 9402; 3. Whether the main material is plastics. If it is made of plastics, is not a seat, and is not medical, it is classified under 940370. 9401 Seats: 9401 includes various seats (such as chairs, sofas), regardless of material. Plastic chairs should be classified under 9401, not 9403. 9402 Medical furniture: 9402 covers furniture specially designed for medical, surgical, dental, etc., such as operating tables. Plastic medical furniture is classified under 9402. 940320 Metal furniture: 940320 is metal furniture; if plastic furniture contains a metal frame but the main material is plastics, it is still classified under 940370. 940330 Wooden office furniture: 940330 is wooden office furniture; plastic office furniture should be classified under 940370. 3926 Other articles of plastics: 3926 is other articles of plastics, but furniture should be classified preferentially under Chapter 94. Is it a seat? If yes, classify under 9401. Is it specially designed for medical use? If yes, classify under 9402. Is the main material plastics? Does it have the essential characteristics of furniture? Can it be classified under another more specific heading?
Basis
Core basis for classification: 1. Whether the commodity is furniture; 2. Whether it belongs to seats under 9401 or medical furniture under 9402; 3. Whether the main material is plastics. If it is made of plastics, is not a seat, and is not medical, it is classified under 940370.
Confused Codes：
9401 - Seats
9401 includes various seats (such as chairs, sofas), regardless of material. Plastic chairs should be classified under 9401, not 9403.
9402 - Medical furniture
9402 covers furniture specially designed for medical, surgical, dental, etc., such as operating tables. Plastic medical furniture is classified under 9402.
940320 - Metal furniture
940320 is metal furniture; if plastic furniture contains a metal frame but the main material is plastics, it is still classified under 940370.
940330 - Wooden office furniture
940330 is wooden office furniture; plastic office furniture should be classified under 940370.
3926 - Other articles of plastics
3926 is other articles of plastics, but furniture should be classified preferentially under Chapter 94.
Self-Check：
✓ Is it a seat? If yes, classify under 9401.
✓ Is it specially designed for medical use? If yes, classify under 9402.
✓ Is the main material plastics?
✓ Does it have the essential characteristics of furniture?
✓ Can it be classified under another more specific heading?
❓ FAQ
What is the HS code for plastic furniture? The HS code for plastic furniture is 940370. However, note that if it is a plastic chair, it should be classified under 9401; if it is medical plastic furniture, it should be classified under 9402. How to determine whether plastic furniture should be classified under 940370? First confirm that the commodity is furniture, and is not a seat or medical furniture, and the main material is plastics; then it can be classified under 940370. If it contains metal or wood but plastics is the main material, it is still classified under this code. What are the declaration elements for plastic furniture? Usually include product name, material, use, brand, model, specifications and dimensions, foldable, etc. Specific requirements are subject to customs; it is recommended to consult the latest declaration specifications. What is the difference between the HS codes for plastic furniture and metal furniture? Plastic furniture is classified under 940370, metal furniture under 940320. If furniture is made of multiple materials, classify according to the main material. How to check the export tax rate for plastic furniture? Tax rates change; you can check through the General Administration of Customs website or professional databases. Enter HS code 940370 to view the latest tax rate. What are the regulatory conditions for plastic furniture? Regulatory conditions vary by country; generally there are no special regulations, but quality and safety standards must be met. Specific regulatory condition codes can be checked in customs publications. For cross-border e-commerce sales of plastic furniture, how to choose the HS code? Choose according to the actual material and use of the commodity. If it is plastic non-seat furniture, choose 940370; if it is a chair, choose 9401. It is recommended to consult a customs broker. What are the common classification errors for plastic furniture? Common errors include classifying plastic chairs under 940370 (should be 9401), classifying medical plastic furniture under 940370 (should be 9402), and non-specific material declaration, etc.
Q: What is the HS code for plastic furniture?
A: The HS code for plastic furniture is 940370. However, note that if it is a plastic chair, it should be classified under 9401; if it is medical plastic furniture, it should be classified under 9402.
Q: How to determine whether plastic furniture should be classified under 940370?
A: First confirm that the commodity is furniture, and is not a seat or medical furniture, and the main material is plastics; then it can be classified under 940370. If it contains metal or wood but plastics is the main material, it is still classified under this code.
Q: What are the declaration elements for plastic furniture?
A: Usually include product name, material, use, brand, model, specifications and dimensions, foldable, etc. Specific requirements are subject to customs; it is recommended to consult the latest declaration specifications.
Q: What is the difference between the HS codes for plastic furniture and metal furniture?
A: Plastic furniture is classified under 940370, metal furniture under 940320. If furniture is made of multiple materials, classify according to the main material.
Q: How to check the export tax rate for plastic furniture?
A: Tax rates change; you can check through the General Administration of Customs website or professional databases. Enter HS code 940370 to view the latest tax rate.
Q: What are the regulatory conditions for plastic furniture?
A: Regulatory conditions vary by country; generally there are no special regulations, but quality and safety standards must be met. Specific regulatory condition codes can be checked in customs publications.
Q: For cross-border e-commerce sales of plastic furniture, how to choose the HS code?
A: Choose according to the actual material and use of the commodity. If it is plastic non-seat furniture, choose 940370; if it is a chair, choose 9401. It is recommended to consult a customs broker.
Q: What are the common classification errors for plastic furniture?
A: Common errors include classifying plastic chairs under 940370 (should be 9401), classifying medical plastic furniture under 940370 (should be 9402), and non-specific material declaration, etc.
⚠️ Disclaimer: HS code classification, declaration elements, tariff rates and regulatory conditions on this page are for reference only and do not constitute legal advice on customs classification. Tariff rates and regulations are subject to change; the latest announcements from the General Administration of Customs and on-site determinations shall prevail. Please consult professional customs brokers or customs authorities before import/export.