HTS Chapter 94 (Furniture, Lighting) Revised — Seat vs. Furniture and LED vs. Non-LED Boundary Tests Updated
The USITC has revised HTS Chapter 94, covering furniture, bedding, and lighting fittings, with updated classification workflows including boundary tests for seats vs. other furniture (9401 vs. 9403) and LED vs. non-LED luminaires. Importers of furniture, mattresses, prefabricated buildings, and lighting products should confirm their classifications reflect the current chapter structure, as these product categories are frequently subject to Section 301 additional duties on Chinese-origin goods.
Chapter 94 furniture and lighting remain high-audit categories under Section 301 enforcement — the LED vs. non-LED luminaire boundary in particular can shift duty treatment meaningfully, and we recommend importers of mixed lighting product lines document their LED determination methodology.
AI-assisted summary with JFS CHB broker commentary, for awareness only — always verify against the official CBP/USITC/Federal Register notice before acting.