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

Chapter 94 of the Combined Nomenclature covers furniture, bedding, mattresses, lamps and lighting fittings, illuminated signs and prefabricated buildings. The chapter includes: seats, including motor vehicle seats, swivel seats, hairdressing and dental chairs (9401), medical, surgical and veterinary furniture (9402), other furniture and parts thereof, including metal, wooden and plastic furniture (9403), mattress supports, bedding articles, including mattresses, quilts, pillows and sleeping bags (9404), lamps and lighting fittings, including chandeliers, table lamps, street lamps and spotlights, illuminated signs and nameplates, and LED light sources (9405), and prefabricated buildings (9406). This chapter is of enormous commercial significance as it covers furniture and interior furnishings, which are among the most frequently imported consumer goods. The main supplier of furniture to the EU is China, with Vietnam, Turkey and India also playing a significant role. The import of wooden furniture may require documentation confirming the legality of timber sourcing in accordance with the EU Deforestation Regulation (EUDR).

Customs duty rates on furniture and lighting under Chapter 94 are moderate. Seats (9401) are subject to rates of 0-5.6%. Office and household furniture (9403) carry rates of 0-5.6%, with wooden furniture generally subject to higher rates than metal furniture. Mattresses and bedding articles (9404) are subject to duties of 3.7-6%. Lamps and lighting fittings (9405) carry rates of 2.7-4.7%. Prefabricated buildings (9406) have rates of 0-2.7%. Anti-dumping measures may apply to furniture imports from certain countries, significantly increasing the duty rates.

When classifying furniture, the key factors are its intended purpose and the material of manufacture. Seats are classified separately from other furniture. Furniture for vehicles and aircraft may remain in Chapter 94 or be classified as vehicle parts. Foam and spring mattresses are classified under the same heading. LED lamps are classified under 9405, while LED light sources (diodes) themselves are classified under Chapter 85. Prefabricated buildings also include residential and office containers. Unassembled furniture is classified in the same way as complete furniture.