Section XX: Miscellaneous Manufactured Articles
Chapter 94: Furniture; bedding, mattresses, mattress supports, cushions and similar stuffed furnishings; lamps and lighting fittings, not elsewhere specified or included; illuminated signs, illuminated nameplates and the like; prefabricated buildings
Chapter 94 of the U.S. Harmonized Tariff Schedule covers Furniture; bedding, mattresses, mattress supports, cushions and similar stuffed furnishings; lamps and lighting fittings, not elsewhere specified or included; illuminated signs, illuminated nameplates and the like; prefabricated buildings and sits within Section XX: Miscellaneous Manufactured Articles.
About Chapter 94
Chapter 94 contains 274 10-digit statistical lines grouped under 6 4-digit headings. Brokers, importers, and customs counsel use these codes to declare furniture; bedding, mattresses, mattress supports, cushions and similar stuffed furnishings; lamps and lighting fittings, not elsewhere specified or included; illuminated signs, illuminated nameplates and the like; prefabricated buildings on entry summaries (CBP Form 7501) and to look up the applicable Column 1, Special, and Column 2 duty rates.
General (Column 1) duty rates for ad-valorem lines in Chapter 94 range from 2.6% to 12.8%, with a median of 5.3%. About 66% of the chapter's lines (180 of 274) enter duty-free under the general rate. Special-program rates (USMCA, KORUS, GSP, AGOA, and others) and Chapter 99 overlays modify these base rates for qualifying shipments.