# European Union tariff, chapter 94: Furniture; bedding, mattresses, mattress supports, cushions and similar stuffed furnishings; luminaires and lighting fittings, not elsewhere specified or included; illuminated signs, illuminated nameplates and the like; prefabricated buildings > The European Union tariff has 129 national lines in HS chapter 94 (furniture; bedding, mattresses, mattress supports, cushions and similar stuffed furnishings; luminaires and lighting fittings, not elsewhere specified or included; illuminated signs, illuminated nameplates and the like; prefabricated buildings), under 54 subheadings in 6 headings. Source: https://border.bot/countries/european-union/hs-codes/94 Last updated: 11 October 2026 [Countries](https://border.bot/countries) / [European Union](https://border.bot/countries/european-union) / [Chapter 94](https://border.bot/countries/european-union/hs-codes/94) ## Key facts - National lines: 129 - Subheadings: 54 - Import VAT/GST in the European Union: VAT 21% - De minimis in the European Union: Flat €3 duty up to €150; tax always charged - Tariff: [European Union](https://border.bot/countries/european-union) - Chapter: 94: Furniture; bedding, mattresses, mattress supports, cushions and similar stuffed furnishings; luminaires and lighting fittings, not elsewhere specified or included; illuminated signs, illuminated nameplates and the like; prefabricated buildings ## Subheadings with European Union lines The European Union tariff has 129 national lines in HS chapter 94 (furniture; bedding, mattresses, mattress supports, cushions and similar stuffed furnishings; luminaires and lighting fittings, not elsewhere specified or included; illuminated signs, illuminated nameplates and the like; prefabricated buildings), under 54 subheadings in 6 headings. ### 94.01 Seats (other than those of heading 9402), whether or not convertible into beds, and parts thereof - [9401.10](https://border.bot/countries/european-union/hs-codes/940110) Seats of a kind used for aircraft (1 line) - [9401.20](https://border.bot/countries/european-union/hs-codes/940120) Seats of a kind used for motor vehicles (1 line) - [9401.31](https://border.bot/countries/european-union/hs-codes/940131) Swivel seats with variable height adjustment: Of wood (1 line) - [9401.39](https://border.bot/countries/european-union/hs-codes/940139) Swivel seats with variable height adjustment: Other (1 line) - [9401.41](https://border.bot/countries/european-union/hs-codes/940141) Seats other than garden seats or camping equipment, convertible into beds: Of wood (1 line) - [9401.49](https://border.bot/countries/european-union/hs-codes/940149) Seats other than garden seats or camping equipment, convertible into beds: Other (1 line) - [9401.52](https://border.bot/countries/european-union/hs-codes/940152) Seats of cane, osier, bamboo or similar materials: Of bamboo (1 line) - [9401.53](https://border.bot/countries/european-union/hs-codes/940153) Seats of cane, osier, bamboo or similar materials: Of rattan (1 line) - [9401.59](https://border.bot/countries/european-union/hs-codes/940159) Seats of cane, osier, bamboo or similar materials: Other (1 line) - [9401.61](https://border.bot/countries/european-union/hs-codes/940161) Other seats, with wooden frames: Upholstered (1 line) - [9401.69](https://border.bot/countries/european-union/hs-codes/940169) Other seats, with wooden frames: Other (1 line) - [9401.71](https://border.bot/countries/european-union/hs-codes/940171) Other seats, with metal frames: Upholstered (1 line) - [9401.79](https://border.bot/countries/european-union/hs-codes/940179) Other seats, with metal frames: Other (1 line) - [9401.80](https://border.bot/countries/european-union/hs-codes/940180) Other seats (1 line) - [9401.91](https://border.bot/countries/european-union/hs-codes/940191) Parts: Of wood (3 lines) - [9401.99](https://border.bot/countries/european-union/hs-codes/940199) Parts: Other (7 lines) ### 94.02 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 - [9402.10](https://border.bot/countries/european-union/hs-codes/940210) Dentists', barbers' or similar chairs and parts thereof (1 line) - [9402.90](https://border.bot/countries/european-union/hs-codes/940290) Other (1 line) ### 94.03 Other furniture and parts thereof - [9403.10](https://border.bot/countries/european-union/hs-codes/940310) Metal furniture of a kind used in offices (5 lines) - [9403.20](https://border.bot/countries/european-union/hs-codes/940320) Other metal furniture (3 lines) - [9403.30](https://border.bot/countries/european-union/hs-codes/940330) Wooden furniture of a kind used in offices (4 lines) - [9403.40](https://border.bot/countries/european-union/hs-codes/940340) Wooden furniture of a kind used in the kitchen (4 lines) - [9403.50](https://border.bot/countries/european-union/hs-codes/940350) Wooden furniture of a kind used in the bedroom (1 line) - [9403.60](https://border.bot/countries/european-union/hs-codes/940360) Other wooden furniture (3 lines) - [9403.70](https://border.bot/countries/european-union/hs-codes/940370) Furniture of plastics (1 line) - [9403.82](https://border.bot/countries/european-union/hs-codes/940382) Furniture of other materials, including cane, osier, bamboo or similar materials: Of bamboo (2 lines) - [9403.83](https://border.bot/countries/european-union/hs-codes/940383) Furniture of other materials, including cane, osier, bamboo or similar materials: Of rattan (2 lines) - [9403.89](https://border.bot/countries/european-union/hs-codes/940389) Furniture of other materials, including cane, osier, bamboo or similar materials: Other (2 lines) - [9403.91](https://border.bot/countries/european-union/hs-codes/940391) Parts: Of wood (2 lines) - [9403.99](https://border.bot/countries/european-union/hs-codes/940399) Parts: Other (5 lines) ### 94.04 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 - [9404.10](https://border.bot/countries/european-union/hs-codes/940410) Mattress supports (1 line) - [9404.21](https://border.bot/countries/european-union/hs-codes/940421) Mattresses: Of cellular rubber or plastics, whether or not covered (2 lines) - [9404.29](https://border.bot/countries/european-union/hs-codes/940429) Mattresses: Of other materials (2 lines) - [9404.30](https://border.bot/countries/european-union/hs-codes/940430) Sleeping bags (1 line) - [9404.40](https://border.bot/countries/european-union/hs-codes/940440) Quilts, bedspreads, eiderdowns and duvets (comforters) (2 lines) - [9404.90](https://border.bot/countries/european-union/hs-codes/940490) Other (2 lines) ### 94.05 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 - [9405.11](https://border.bot/countries/european-union/hs-codes/940511) Chandeliers and other electric ceiling or wall lighting fittings, excluding those of a kind used for lighting public open spaces or thoroughfares: Designed for use solely with light-emitting diode (LED) light sources (6 lines) - [9405.19](https://border.bot/countries/european-union/hs-codes/940519) Chandeliers and other electric ceiling or wall lighting fittings, excluding those of a kind used for lighting public open spaces or thoroughfares: Other (6 lines) - [9405.21](https://border.bot/countries/european-union/hs-codes/940521) Electric table, desk, bedside or floor-standing luminaires: Designed for use solely with light-emitting diode (LED) light sources (4 lines) - [9405.29](https://border.bot/countries/european-union/hs-codes/940529) Electric table, desk, bedside or floor-standing luminaires: Other (4 lines) - [9405.31](https://border.bot/countries/european-union/hs-codes/940531) Lighting strings of a kind used for Christmas trees: Designed for use solely with light-emitting diode (LED) light sources (1 line) - [9405.39](https://border.bot/countries/european-union/hs-codes/940539) Lighting strings of a kind used for Christmas trees: Other (1 line) - [9405.41](https://border.bot/countries/european-union/hs-codes/940541) Other electric luminaires and lighting fittings: Photovoltaic, designed for use solely with light-emitting diode (LED) light sources (4 lines) - [9405.42](https://border.bot/countries/european-union/hs-codes/940542) Other electric luminaires and lighting fittings: Other, designed for use solely with light-emitting diode (LED) light sources (4 lines) - [9405.49](https://border.bot/countries/european-union/hs-codes/940549) Other electric luminaires and lighting fittings: Other (4 lines) - [9405.50](https://border.bot/countries/european-union/hs-codes/940550) Non-electrical luminaires and lighting fittings (2 lines) - [9405.61](https://border.bot/countries/european-union/hs-codes/940561) Illuminated signs, illuminated nameplates and the like: Designed for use solely with light-emitting diode (LED) light sources (5 lines) - [9405.69](https://border.bot/countries/european-union/hs-codes/940569) Illuminated signs, illuminated nameplates and the like: Other (5 lines) - [9405.91](https://border.bot/countries/european-union/hs-codes/940591) Parts: Of glass (2 lines) - [9405.92](https://border.bot/countries/european-union/hs-codes/940592) Parts: Of plastics (2 lines) - [9405.99](https://border.bot/countries/european-union/hs-codes/940599) Parts: Other (3 lines) ### 94.06 Prefabricated buildings - [9406.10](https://border.bot/countries/european-union/hs-codes/940610) Of wood (1 line) - [9406.20](https://border.bot/countries/european-union/hs-codes/940620) Modular building units, of steel (1 line) - [9406.90](https://border.bot/countries/european-union/hs-codes/940690) Other (4 lines) ## Import VAT and de minimis in the European Union The European Union charges VAT on imports at a standard rate of 21%. From 1 July 2026 until 1 July 2028, consignments sold to buyers in the European Union worth up to €150 pay a flat customs duty of €3 per tariff classification in the consignment instead of the tariff rate. Import tax is charged whatever the value. ## In other countries National tariff lines under chapter 94 are live on border.bot for the United States (275 lines, also used by 1 other country). - [United States](https://border.bot/countries/united-states/hs-codes/94): 275 lines, used by 1 other country - [The Harmonized System text for chapter 94](https://border.bot/hs-codes/94) - Previous chapter: [93](https://border.bot/countries/european-union/hs-codes/93) Arms and ammunition; parts and accessories thereof - Next chapter: [95](https://border.bot/countries/european-union/hs-codes/95) Toys, games and sports requisites; parts and accessories thereof ## Frequently asked questions ### How many national tariff lines does the European Union tariff have in HS chapter 94? The European Union tariff has 129 national lines in HS chapter 94 (furniture; bedding, mattresses, mattress supports, cushions and similar stuffed furnishings; luminaires and lighting fittings, not elsewhere specified or included; illuminated signs, illuminated nameplates and the like; prefabricated buildings), under 54 subheadings in 6 headings. ## Sources and updates The tariff lines for the European Union come from border.bot release 1, read from the publisher’s files, and have been live since 11 October 2026. The duty rates for the European Union come from border.bot release 1, read from the publisher’s files, and have been live since 11 October 2026. The trade programmes for the European Union come from border.bot release 1, read from the publisher’s files, and have been live since 11 October 2026. The import taxes for the European Union come from border.bot release 1, imported from a file, and have been live since 9 October 2026. The de minimis thresholds for the European Union come from border.bot release 2, entered by border.bot, and have been live since 11 October 2026. This page was last updated on 11 October 2026. Guidance from published tariff data, not a binding ruling. For a decision customs must follow, apply to the destination’s customs authority for a binding tariff ruling. Official source files: - https://circabc.europa.eu/sd/a/9e277705-ac42-441d-8580-90cd730d9bc6/Geographical%20areas%20composition.xlsx - https://circabc.europa.eu/sd/a/bfb94607-8b4c-40c3-ad33-1efef11bb80a/Duties%20Import%2001-99.xlsx - https://circabc.europa.eu/sd/a/4b3c682c-947c-4f34-932d-0b8d192537bd/Measure%20exclusions.xlsx - https://circabc.europa.eu/sd/a/13694f84-6980-4966-8c91-22459447b52b/Nomenclature%20EN.xlsx Machine-readable: https://border.bot/countries/european-union/hs-codes/94.json