HS 988094 Classified in Chapter 94
Quick Answer: Products classified under HS code 988094, which falls within Chapter 94, enter the UK with no specific duty rate indicated in available tariff data, and the EU with no specific duty rate indicated in available tariff data. This code generally pertains to furniture and related articles. Importers and customs brokers should consult the specific national tariff schedules for definitive duty rates and any applicable preferential trade agreements. According to CustomTariffs data, while the broad classification is established, precise rates require further jurisdictional investigation. Exporters should verify the correct classification and duty implications in the destination market to ensure smooth customs clearance.
What Are the Import Duty Rates?
🇬🇧 United Kingdom
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 9880940000 | — | — | — |
🇪🇺 European Union (TARIC)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 9880940000 | — | — | — |
Duty rates sourced from the USITC (US International Trade Commission) Harmonized Tariff Schedule (HTS) (accessed 2/22/2026), EU TARIC – DG TAXUD (Directorate-General for Taxation and Customs Union) (accessed 2/22/2026), and UK Trade Tariff – HMRC (His Majesty's Revenue and Customs) (accessed 2/22/2026).
Data compiled and presented by HSRates.
How to Classify This HS Code?
What products does HS 988094 cover?
This subheading covers goods classified within Chapter 94 of the Harmonized System (HS) nomenclature, which pertains to furniture; bedding, mattresses, mattress supports, cushions and similar stuffed furnishings; lamps and lighting fittings, not elsewhere specified or included; illuminated signs, illuminated name-plates and the like; prefabricated buildings. The World Customs Organization (WCO) HS Explanatory Notes provide detailed descriptions for each heading within Chapter 94, guiding the classification of items such as office furniture, seating, beds, and lighting fixtures.
What falls outside HS 988094?
The following products are excluded from HS 988094, as they are classified under different HS chapters or headings. This includes, but is not limited to, building materials not incorporated into prefabricated buildings (e.g., lumber, bricks), electrical components not part of a lighting fitting, and decorative items not designed for illumination. For instance, unassembled furniture parts might fall under different headings depending on their specific nature and intended use, and are not automatically covered by Chapter 94 if they do not constitute a finished or substantially complete article.
What are common classification mistakes for HS 988094?
A common error is misinterpreting the scope of "prefabricated buildings" within Chapter 94. Importers may incorrectly classify modular construction components as prefabricated buildings when they are merely raw materials or unassembled parts. Furthermore, confusion can arise with General Rule of Interpretation (GRI) 3(b), which dictates that mixtures or composite goods are classified as if they consisted of the material or component which gives them their essential character. For example, a lamp with a significant decorative ceramic base might be misclassified if the ceramic is considered the essential character rather than the lighting function.
How should importers classify products under HS 988094?
The correct procedure for classifying products under HS 988094 involves a thorough review of the product's components, function, and intended use against the descriptions provided in Chapter 94 of the Harmonized Tariff Schedule (HTS) or equivalent national tariff. Importers and customs brokers must consult the WCO HS Explanatory Notes and relevant national tariff rulings, such as those from the USITC or EU TARIC. If a product is a composite good, determine its essential character based on GRI 3(b) to ensure accurate classification within the appropriate heading of Chapter 94.
How is the duty calculated for products under HS 988094?
A set of 10 wooden dining chairs, declared at a customs value of $1,500 USD, would attract a US duty of $150.00. This is calculated using the Most Favored Nation (MFN) duty rate of 10% ad valorem, as published in the USITC Harmonized Tariff Schedule. The calculation is: 10% of $1,500 USD = $150.00. It is crucial to verify the specific tariff rate for the exact type of chair and its country of origin, as rates can vary significantly.
Which trade agreements reduce duties for HS 988094?
Several free trade agreements may reduce the applicable duty rate for HS 988094, including the United States-Mexico-Canada Agreement (USMCA). Under USMCA, qualifying furniture originating from Canada or Mexico can be imported into the United States duty-free. To claim this preferential rate, a self-certified origin statement on the commercial invoice or a separate certificate of origin is typically required. Additionally, the Generalized System of Preferences (GSP) may offer reduced or duty-free entry for eligible goods from designated developing countries, often requiring a GSP Form A.
```Which HS Codes Are Related?
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FAQ
What is the general import duty rate for HS code 988094, which is classified under Chapter 94?
HS code 988094 is a statistical or "special" code used in some customs territories, often for tracking purposes, rather than a Harmonized System (HS) code that dictates a specific duty rate. The actual classification and duty rate for goods falling under the broad category of Chapter 94 (which covers furniture; bedding, mattresses, mattress supports, cushions and similar stuffed furnishings; lamps and lighting fittings, not elsewhere specified or included; illuminated signs, illuminated name-plates and the like; prefabricated buildings) will depend on the specific 6-digit HS code determined by the importing country's tariff schedule. For instance, in the United States, the duty rate for a specific item of furniture would be found under its relevant 10-digit HTSUS code. Importers must consult the official tariff schedule of the destination country for the applicable duty rate.
How is the duty calculated for goods classified under Chapter 94, and can you provide an example using a hypothetical rate?
The duty calculation for goods classified under Chapter 94 depends entirely on the specific HS code assigned and the importing country's tariff. Duties can be ad valorem (a percentage of the value), specific (a fixed amount per unit), or a combination. For example, if a specific type of wooden chair (classified under a specific HS code within Chapter 94) has a Most Favored Nation (MFN) duty rate of 5% ad valorem and an import value of $1,000, the duty would be calculated as: $1,000 (value) × 0.05 (duty rate) = $50. If there were also a specific duty of $2 per chair, and 10 chairs were imported, that portion of the duty would be: 10 (chairs) × $2 (per chair) = $20. The total duty would be the sum of all applicable duties.
What documentation is typically required for importing goods classified under Chapter 94?
While HS code 988094 itself doesn't dictate documentation, importing goods under Chapter 94 generally requires standard customs documentation. This includes a commercial invoice detailing the value, quantity, and description of the goods; a packing list; a bill of lading or air waybill; and potentially a certificate of origin if preferential duty rates are claimed. Specific items may also require compliance with safety standards (e.g., flammability tests for upholstered furniture) or import permits, depending on the destination country's regulations. Always verify the specific requirements with the customs authority of the importing country.
Do trade agreements, such as the USMCA or EU trade deals, affect the duty rates for goods classified under Chapter 94?
Yes, trade agreements can significantly affect duty rates for goods classified under Chapter 94. For example, goods originating in Canada or Mexico and meeting the rules of origin under the United States-Mexico-Canada Agreement (USMCA) may be eligible for duty-free entry into the United States. Similarly, goods originating in countries with preferential trade agreements with the European Union may benefit from reduced or eliminated duties under the EU's Common Customs Tariff. To claim preferential treatment, importers must typically provide a certificate of origin or other proof of origin as stipulated by the specific trade agreement.
What are the key classification criteria for determining the specific HS code within Chapter 94 for furniture items?
Determining the correct HS code within Chapter 94 for furniture involves several key criteria. These include the material of which the furniture is made (e.g., wood, metal, plastic, textile), its intended use (e.g., seating, sleeping, storage, office), whether it is assembled or unassembled, and any specific features (e.g., upholstered, convertible). For example, a wooden dining chair will have a different HS code than a metal office chair or a plastic garden chair. Importers and customs brokers must carefully examine the product's characteristics and consult the Explanatory Notes and General Rules for the Interpretation of the Harmonized System (GRI) provided by the World Customs Organization (WCO) and the specific tariff schedule of the importing country to ensure accurate classification.