Understanding HTS Chapter 94
HTS Chapter 94 covers furniture, specified bedding and supports, lamps and lighting fittings, illuminated signs and prefabricated buildings. These goods are generally classified by their finished function, then divided further by material, location of use and construction. Because many articles combine wood, metal, plastics, textiles and electrical components, the finished article's identity must be considered alongside the material-specific chapters.
Classification factors to review
Finished function
Seating, other furniture, bedding, lighting and prefabricated structures occupy distinct headings.
Material and construction
Wood, metal, plastics and mixed-material construction can determine the applicable subheading.
Location and intended use
Household, office, kitchen, medical and other uses may be specifically identified in the tariff hierarchy.
