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. The core of this chapter is 'furniture' and its functional components, but it excludes toy furniture, certain medical furniture, etc. Chapter 94 is the main classification chapter for furniture products in international trade, involving a large number of household, commercial, and engineering furniture. Heading 9403 covers other furniture and parts thereof. 'Other furniture' refers to furniture other than that of heading 9401 (seats) and 9402 (medical, surgical, dental or veterinary furniture), including bedroom, dining room, office, kitchen furniture, etc., made of metal, wood, plastics, or other materials. 'Parts' refers to parts and components specially or principally for furniture under heading 9403, but note that not all furniture parts are classified under this heading. Code 940390 consists of 6 digits. The first 2 digits '94' represent Chapter 94 (furniture, bedding, etc.). The 3rd-4th digits '03' represent heading 9403 (other furniture and parts thereof). The 5th-6th digits '90' represent subheading 9403.90, i.e., 'parts'. In the HS classification, subheadings are usually further subdivided, but 9403.90 is a general parts subheading not subdivided by material. Note: parts of certain specific materials or functions may be classified under other subheadings, such as 9403.10 to 9403.89 for specific furniture types, while 9403.90 is for parts. The product is a furniture part, not a complete furniture, and is not a part of 9401 (seats) or 9402 (medical furniture), so it is classified under 9403.90. If the part is specially for 9401 or 9402, it should be classified under the corresponding heading. In addition, if the part is general hardware (such as screws, hinges), it may be classified under Chapter 83. Therefore, the key to classification under 9403.90 is that the part is specially for furniture under heading 9403.

Product Name: The specific name of the declared commodity, such as 'wooden furniture parts', 'metal furniture brackets', etc., must be consistent with the actual product. Material: Detailed description of the main material of the part, such as wood, metal, plastic, glass, etc., and whether it contains other materials. Use: Indicate which furniture the part is specially used for, such as 'for office desks', 'for wardrobes', etc., to prove that it is specially for furniture under heading 9403. Brand: If there is a brand, declare the brand name; if no brand, declare 'no brand'. Model: Declare the model or specification of the part for easy identification and classification. Whether in sets: Indicate whether the parts are imported in sets; for example, unassembled furniture in sets may be classified as complete furniture. Processing method: For wooden products, indicate the processing method (e.g., whether surface-treated, drilled, etc.). Product name: wooden wardrobe door panel; Material: medium density fiberboard (MDF) with walnut veneer; Use: specially for wooden bedroom wardrobes under 9403.60; Brand: no brand; Model: WD-2024; Whether in sets: no; Processing method: drilled, grooved, surface coated. Misclassifying general hardware (such as screws, hinges) under 9403.90, when they should actually be classified under Chapter 83. Misclassifying parts specially for 9401 seats under 9403.90, when they should be classified under 9401.90. Failing to distinguish between parts and semi-finished products; if the parts already constitute the essential character of a complete furniture, they may be classified as complete furniture.

The core basis for classification is: 1) whether the commodity is a furniture part; 2) whether it is specially or principally for furniture under heading 9403; 3) whether it is excluded from other headings (such as 9401, 9402, Chapter 83, etc.). According to HS notes, 9403.90 includes all furniture parts not elsewhere specified, but must meet the 'specially for' condition. If a part can be used for multiple types of furniture, it may be classified by material. 940190 Parts of seats: 9401.90 is specially for parts of seats (such as chairs, sofas), while 9403.90 is for parts of other furniture (such as tables, cabinets). The core difference is the final furniture type. 940290 Parts of medical furniture: 9402.90 is specially for parts of medical, surgical, dental or veterinary furniture, with specific medical use, while 9403.90 is for general furniture parts. 830242 Metal fittings for furniture: 8302.42 covers metal fittings for furniture (such as hinges, handles, slides), which do not constitute the main part of furniture, while 9403.90 parts are usually structural or functional parts. 441520 Wooden boxes and similar packing containers: 4415.20 is for wooden packing boxes; if furniture parts are imported as packing materials, they should be classified under this code, but if they are parts of the furniture itself, they are classified under 9403.90. 940360 Other wooden furniture: 9403.60 is for complete wooden furniture, while 9403.90 is for its parts. If the parts already have the characteristics of complete furniture, they should be classified under 9403.60. Is the part specially for furniture under heading 9403? Can the part be classified under another more specific heading? Is the part general hardware? Does the part already constitute complete furniture? Does the material of the part affect classification?

What is the difference between furniture parts and furniture accessories? How are they distinguished in HS codes? Furniture parts usually refer to components that constitute the main body of furniture, such as door panels, drawers, brackets, etc., classified under 9403.90; furniture accessories mostly refer to additional functional parts, such as hinges, handles, slides, etc., which if made of metal are classified under 8302.42. The key to distinction is whether they constitute the basic structure of furniture. If furniture parts are made of plastic, should they be classified under 9403.90 or Chapter 39? If the plastic parts are specially for furniture under heading 9403, they are still classified under 9403.90, because 9403.90 is not subdivided by material. However, if the plastic parts are general-purpose, they may be classified under Chapter 39. Judgment should be based on the principle of special use. For imported unassembled furniture in sets, should they be classified as parts or as complete furniture? According to General Interpretative Rule 2(a), if the unassembled sets already have the essential character of complete furniture, they should be classified as complete furniture (e.g., 9403.60). If the unassembled parts do not constitute the essential character, they are classified as parts (9403.90). How to inquire about the import tariff rate for 940390? You can check the most-favored-nation rate, general rate, VAT rate, etc., by entering HS code 940390 on the official website of the General Administration of Customs of China, the International Trade Single Window, or professional tariff inquiry platforms. Note that tariff rates may be adjusted with policies, and the latest version shall prevail. When declaring furniture parts, which elements are most prone to errors? Common errors include: material declaration not specific (e.g., only 'wooden' without specifying solid wood or MDF), unclear use (not specifying which furniture it is specially for), missing brand and model, and misreporting unassembled sets as parts. It is recommended to fill in details and retain technical documentation. How to avoid confusion between 940390 and 940190 parts during classification? The key is to see which furniture the part is ultimately used for: if used for seats (chairs, sofas), classify under 9401.90; if used for other furniture (tables, cabinets, beds, etc.), classify under 9403.90. You can refer to the first four digits of the furniture's HS code for judgment. If furniture parts are made of metal, are they necessarily classified under 940390? Not necessarily. If the metal parts are general hardware (such as screws, hinges), they should be classified under Chapter 83; if they are structural parts specially for 9403 furniture (such as metal table legs), they are classified under 9403.90. Judgment should be based on specificity. For cross-border e-commerce sales of furniture parts, how to correctly declare HS codes? First determine which furniture the part is specially for; if it is a part for furniture under 9403, use 940390. When declaring, provide elements such as material, use, brand, model, and note whether it is in sets. It is recommended to consult a professional customs broker or use customs advance classification services.