Chapter 94 HS Codes: Chapter 94 Commodities
CHAPTER DEFINITION & SCOPE
HS Chapter 94 of the WCO Harmonized System covers chapter 94 commodities. It groups 6 4-digit WCO headings and 54 6-digit subheadings under the official 2026 customs nomenclature [USITC HTS 2026].
Chapter
Ch 94
Headings
6 Headings
Subheadings
54 HS6
US Tariff Status
Active 2026
Chapter 94 4-Digit Headings Directory
| Heading | WCO Heading Description | Subheading Count | Directory Link |
|---|---|---|---|
| Heading 9401 | Seats (other than those of heading 9402), whether or not convertible into beds, and parts thereof | 16 subheadings | Browse Heading 9401 → |
| Heading 9402 | Medical, surgical, dental or veterinary furniture (for example, operating tables, examination tables, hospital beds with mechanical fittings, dentists' chairs); barbers' chairs and similar chairs, having rotating as well as both reclining and elevating movements; parts of the foregoing articles | 2 subheadings | Browse Heading 9402 → |
| Heading 9403 | Other furniture and parts thereof | 12 subheadings | Browse Heading 9403 → |
| Heading 9404 | Mattress supports; articles of bedding and similar furnishing (for example, mattresses, quilts, eiderdowns, cushions, pouffes and pillows) fitted with springs or stuffed or internally fitted with any material or of cellular rubber or plastics, whether or not covered | 6 subheadings | Browse Heading 9404 → |
| Heading 9405 | Luminaires and lighting fittings including searchlights and spotlights and parts thereof, not elsewhere specified or included; illuminated signs, illuminated nameplates and the like, having a permanently fixed light source, and parts thereof not elsewhere specified or included | 15 subheadings | Browse Heading 9405 → |
| Heading 9406 | Prefabricated buildings | 3 subheadings | Browse Heading 9406 → |
Chapter 94 Subheading Sample & MFN Duty Rates
| HS Code | Subheading Description | Heading | Action |
|---|---|---|---|
| 9401.10 | Seats of a kind used for aircraft | 9401 | View 9401.10 → |
| 9401.20 | Seats of a kind used for motor vehicles | 9401 | View 9401.20 → |
| 9401.31 | Swivel seats with variable height adjustment, Of wood | 9401 | View 9401.31 → |
| 9401.39 | Swivel seats with variable height adjustment, Other | 9401 | View 9401.39 → |
| 9401.41 | Seats other than garden seats or camping equipment, convertible into beds, Of wood | 9401 | View 9401.41 → |
| 9401.49 | Seats other than garden seats or camping equipment, convertible into beds, Other | 9401 | View 9401.49 → |
| 9401.52 | Seats of cane, osier, bamboo or similar materials, Of bamboo | 9401 | View 9401.52 → |
| 9401.53 | Seats of cane, osier, bamboo or similar materials, Of rattan | 9401 | View 9401.53 → |
| 9401.59 | Seats of cane, osier, bamboo or similar materials, Other | 9401 | View 9401.59 → |
| 9401.61 | Other seats, with wooden frames, Upholstered | 9401 | View 9401.61 → |
| 9401.69 | Other seats, with wooden frames, Other | 9401 | View 9401.69 → |
| 9401.71 | Other seats, with metal frames, Upholstered | 9401 | View 9401.71 → |
| 9401.79 | Other seats, with metal frames, Other | 9401 | View 9401.79 → |
| 9401.80 | Other seats | 9401 | View 9401.80 → |
| 9401.91 | Parts, Of wood | 9401 | View 9401.91 → |
EXPERT CLASSIFICATION PRO TIPS
Common Pitfalls When Classifying Chapter 94 Goods
- Always review WCO Section and Chapter Legal Notes before assigning 4-digit headings.
- Distinguish carefully between unprocessed raw materials and further prepared or processed articles.
- Verify Partner Government Agency (PGA) flags for agriculture, food, or chemical items.
- Cross-reference official CBP CROSS rulings for binding precedents on mixed or composite goods.
Official Primary Sources & Authority References
USITC HTS Chapter 94 Tariff ↗
United States International Trade Commission official Harmonized Tariff Schedule.
CBP CROSS Rulings ↗
Customs Rulings Online Search System for Chapter 94 binding classification precedents.
WCO HS Nomenclature ↗
World Customs Organization international 6-digit Harmonized System backbone standard.
U.S. Census Foreign Trade ↗
U.S. Census Bureau trade statistics and Schedule B concordance portal.
Chapter 94 Frequently Asked Questions (FAQ)
What commodities are covered under HS Chapter 94?
Chapter 94 (Chapter 94 Commodities) covers WCO Harmonized System 4-digit headings from 9401 upward, encompassing primary goods, raw materials, and manufactured articles within this nomenclature section.
How many 4-digit headings exist in HS Chapter 94?
Chapter 94 contains 6 official 4-digit WCO headings and 54 6-digit tariff subheadings.
What is the US general import duty range for Chapter 94 commodities?
Base customs duties under Chapter 94 range from 0.0% (Duty-Free) up to representative MFN rate limits depending on 10-digit HTS statistical suffix extensions.
Do Section 301 China tariffs apply to Chapter 94 imports?
Section 301 tariffs depend on specific 8-digit HTS subheadings. Importers must verify if their exact HTS code appears on USTR Lists 1 through 4A.
Are Partner Government Agency (PGA) permits required for Chapter 94?
PGA message-set flags (such as FDA, USDA APHIS, EPA, or CITES) apply conditionally depending on the commodity classification within Chapter 94.
How are products classified between adjacent headings in Chapter 94?
Classification follows WCO General Rules of Interpretation (GRI) 1 through 6, prioritizing specific heading terms over general descriptions.
Can Chapter 94 goods enter duty-free under USMCA or Free Trade Agreements?
Yes. Eligible goods originating in USMCA member states (US, Mexico, Canada) or FTA partners enter duty-free under SPI code P, KR, AU, or CL with a valid Certificate of Origin.
What is the Section 321 de minimis limit for Chapter 94 shipments?
Eligible commercial shipments valued at $800 USD or less imported by one person on one day may enter duty-free under 19 U.S.C. 1321.
What documents are required for formal entry of Chapter 94 goods?
Commercial Invoice, Packing List, Bill of Lading/Air Waybill, and entry summary CBP Form 7501 are mandatory for entries exceeding $2,500 USD.
How can an importer obtain a binding CBP ruling for Chapter 94?
Importers may submit an e-Ruling application under 19 CFR Part 177 to CBP National Commodity Specialist Division.