HTS chapter · section XX
Chapter 94
Miscellaneous manufactured articles
Chapter 94 of the Harmonized Tariff Schedule sits in section XX (miscellaneous manufactured articles). It has 6 headings and 110 eight-digit tariff lines.
The spread of 12.8 percentage points between the cheapest and dearest lines makes misclassification expensive here.
59 of its 110 lines with a percentage rate are duty-free at the general rate (54%) and 51 are dutiable, from duty-free up to 12.8%. The median line pays duty-free.
The most finely divided heading is 9405 (luminaires and lighting fittings including searchlights and spotlights and…), with 39 lines; fine division usually means the rates or the trade statistics differ enough to be worth separating.
3 of its 6 headings are entirely duty-free at the general rate: 9401 (seats (other than those of heading 9402)…), 9402 (medical, surgical, dental or veterinary…) and 9403 (other furniture and parts thereof).
The heading with the highest median rate is 9405 (luminaires and lighting fittings including searchlights and spotlights and…) at 5.3%.
Headings
| Heading | Description | Lines | Free | Median rate |
|---|---|---|---|---|
| 9401 | Seats (other than those of heading 9402), whether or not convertible into beds, and parts thereof | 29 | 29 | duty-free |
| 9402 | Medical, surgical, dental or veterinary furniture (for example, operating tables, examination tables, hospital beds with mechanical fittings, dentists'… | 2 | 2 | duty-free |
| 9403 | Other furniture and parts thereof | 25 | 25 | duty-free |
| 9404 | Mattress supports; articles of bedding and similar furnishing (for example, mattresses, quilts, eiderdowns, cushions, pouffes and pillows) fitted with springs… | 12 | 1 | 5% |
| 9405 | Luminaires and lighting fittings including searchlights and spotlights and parts thereof, not elsewhere specified or included; illuminated signs, illuminated… | 39 | 2 | 5.3% |
| 9406 | Prefabricated buildings | 3 | 0 | 2.9% |