# 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 name-plates and the like; prefabricated buildings

> HS chapter 94 covers furniture; bedding, mattresses, mattress supports, cushions and similar stuffed furnishings; luminaires and lighting fittings, not elsewhere specified or included; illuminated signs, illuminated name-plates and the like; prefabricated buildings. It has 6 headings, 94.01 to 94.06, and 54 six-digit subheadings in HS2022. National tariff lines under chapter 94 are live on border.bot for the United States (275 lines, also used by 1 other country).

Source: https://border.bot/hs-codes/94
Last updated: 11 October 2026

[HS codes](https://border.bot/hs-codes) / [Chapter 94](https://border.bot/hs-codes/94)

## Key facts

- Chapter: 94
- Description: Furniture; bedding, mattresses, mattress supports, cushions and similar stuffed furnishings; luminaires and lighting fittings, not elsewhere specified or included; illuminated signs, illuminated name-plates and the like; prefabricated buildings
- Headings: 6
- Subheadings: 54
- Edition: HS2022

## What this chapter covers

HS chapter 94 covers furniture; bedding, mattresses, mattress supports, cushions and similar stuffed furnishings; luminaires and lighting fittings, not elsewhere specified or included; illuminated signs, illuminated name-plates and the like; prefabricated buildings.

It has 6 headings, 94.01 to 94.06, and 54 six-digit subheadings in HS2022.

### [94.01](https://border.bot/hs-codes/9401) Seats (other than those of heading 94.02), whether or not convertible into beds, and parts thereof

- [9401.10](https://border.bot/hs-codes/940110) Seats of a kind used for aircraft
- [9401.20](https://border.bot/hs-codes/940120) Seats of a kind used for motor vehicles
- [9401.31](https://border.bot/hs-codes/940131) Swivel seats with variable height adjustment: Of wood
- [9401.39](https://border.bot/hs-codes/940139) Swivel seats with variable height adjustment: Other
- [9401.41](https://border.bot/hs-codes/940141) Seats other than garden seats or camping equipment, convertible into beds: Of wood
- [9401.49](https://border.bot/hs-codes/940149) Seats other than garden seats or camping equipment, convertible into beds: Other
- [9401.52](https://border.bot/hs-codes/940152) Seats of cane, osier, bamboo or similar materials: Of bamboo
- [9401.53](https://border.bot/hs-codes/940153) Seats of cane, osier, bamboo or similar materials: Of rattan
- [9401.59](https://border.bot/hs-codes/940159) Seats of cane, osier, bamboo or similar materials: Other
- [9401.61](https://border.bot/hs-codes/940161) Other seats, with wooden frames: Upholstered
- [9401.69](https://border.bot/hs-codes/940169) Other seats, with wooden frames: Other
- [9401.71](https://border.bot/hs-codes/940171) Other seats, with metal frames: Upholstered
- [9401.79](https://border.bot/hs-codes/940179) Other seats, with metal frames: Other
- [9401.80](https://border.bot/hs-codes/940180) Other seats
- [9401.91](https://border.bot/hs-codes/940191) Parts: Of wood
- [9401.99](https://border.bot/hs-codes/940199) Parts: Other

### [94.02](https://border.bot/hs-codes/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

- [9402.10](https://border.bot/hs-codes/940210) Dentists', barbers' or similar chairs and parts thereof
- [9402.90](https://border.bot/hs-codes/940290) Other

### [94.03](https://border.bot/hs-codes/9403) Other furniture and parts thereof

- [9403.10](https://border.bot/hs-codes/940310) Metal furniture of a kind used in offices
- [9403.20](https://border.bot/hs-codes/940320) Other metal furniture
- [9403.30](https://border.bot/hs-codes/940330) Wooden furniture of a kind used in offices
- [9403.40](https://border.bot/hs-codes/940340) Wooden furniture of a kind used in the kitchen
- [9403.50](https://border.bot/hs-codes/940350) Wooden furniture of a kind used in the bedroom
- [9403.60](https://border.bot/hs-codes/940360) Other wooden furniture
- [9403.70](https://border.bot/hs-codes/940370) Furniture of plastics
- [9403.82](https://border.bot/hs-codes/940382) Furniture of other materials, including cane, osier, bamboo or similar materials: Of bamboo
- [9403.83](https://border.bot/hs-codes/940383) Furniture of other materials, including cane, osier, bamboo or similar materials: Of rattan
- [9403.89](https://border.bot/hs-codes/940389) Furniture of other materials, including cane, osier, bamboo or similar materials: Other
- [9403.91](https://border.bot/hs-codes/940391) Parts: Of wood
- [9403.99](https://border.bot/hs-codes/940399) Parts: Other

### [94.04](https://border.bot/hs-codes/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

- [9404.10](https://border.bot/hs-codes/940410) Mattress supports
- [9404.21](https://border.bot/hs-codes/940421) Mattresses: Of cellular rubber or plastics, whether or not covered
- [9404.29](https://border.bot/hs-codes/940429) Mattresses: Of other materials
- [9404.30](https://border.bot/hs-codes/940430) Sleeping bags
- [9404.40](https://border.bot/hs-codes/940440) Quilts, bedspreads, eiderdowns and duvets (comforters)
- [9404.90](https://border.bot/hs-codes/940490) Other

### [94.05](https://border.bot/hs-codes/9405) Luminaires and lighting fittings including searchlights and spotlights and parts thereof, not elsewhere specified or included; illuminated signs, illuminated name-plates and the like, having a permanently fixed light source, and parts thereof not elsewhere specified or included

- [9405.11](https://border.bot/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
- [9405.19](https://border.bot/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
- [9405.21](https://border.bot/hs-codes/940521) Electric table, desk, bedside or floor-standing luminaires: Designed for use solely with light-emitting diode (LED) light sources
- [9405.29](https://border.bot/hs-codes/940529) Electric table, desk, bedside or floor-standing luminaires: Other
- [9405.31](https://border.bot/hs-codes/940531) Lighting strings of a kind used for Christmas trees: Designed for use solely with light-emitting diode (LED) light sources
- [9405.39](https://border.bot/hs-codes/940539) Lighting strings of a kind used for Christmas trees: Other
- [9405.41](https://border.bot/hs-codes/940541) Other electric luminaires and lighting fittings: Photovoltaic, designed for use solely with light-emitting diode (LED) light sources
- [9405.42](https://border.bot/hs-codes/940542) Other electric luminaires and lighting fittings: Other, designed for use solely with light-emitting diode (LED) light sources
- [9405.49](https://border.bot/hs-codes/940549) Other electric luminaires and lighting fittings: Other
- [9405.50](https://border.bot/hs-codes/940550) Non-electrical luminaires and lighting fittings
- [9405.61](https://border.bot/hs-codes/940561) Illuminated signs, illuminated nameplates and the like: Designed for use solely with light-emitting diode (LED) light sources
- [9405.69](https://border.bot/hs-codes/940569) Illuminated signs, illuminated nameplates and the like: Other
- [9405.91](https://border.bot/hs-codes/940591) Parts: Of glass
- [9405.92](https://border.bot/hs-codes/940592) Parts: Of plastics
- [9405.99](https://border.bot/hs-codes/940599) Parts: Other

### [94.06](https://border.bot/hs-codes/9406) Prefabricated buildings

- [9406.10](https://border.bot/hs-codes/940610) Of wood
- [9406.20](https://border.bot/hs-codes/940620) Modular building units, of steel
- [9406.90](https://border.bot/hs-codes/940690) Other


## What it doesn’t cover

Chapter 93, before it, covers arms and ammunition; parts and accessories thereof; chapter 95, after it, covers toys, games and sports requisites; parts and accessories thereof.

## How it is structured

Chapter 94 is the first level of the Harmonized System. Its headings add two digits to the chapter number (94.01), and each heading's subheadings add two more.

## 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

- Previous chapter: [93](https://border.bot/hs-codes/93) Arms and ammunition; parts and accessories thereof
- Next chapter: [95](https://border.bot/hs-codes/95) Toys, games and sports requisites; parts and accessories thereof

## Frequently asked questions

### What does HS chapter 94 cover?

HS chapter 94 covers furniture; bedding, mattresses, mattress supports, cushions and similar stuffed furnishings; luminaires and lighting fittings, not elsewhere specified or included; illuminated signs, illuminated name-plates and the like; prefabricated buildings.

### How many headings and subheadings are in HS chapter 94?

HS chapter 94 has 6 headings and 54 six-digit subheadings in HS2022.

### Which countries’ tariffs list national lines in HS chapter 94?

National tariff lines under chapter 94 are live on border.bot for the United States (275 lines, also used by 1 other country).

## Sources and updates

The Harmonized System legal text comes from border.bot release 2 (edition HS 2022), imported from a file, and has 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.

Machine-readable: https://border.bot/hs-codes/94.json
