HSN chapter guide
Chapter 94 — Furniture, bedding & lamps
74 eight-digit tariff lines. Rates below are from the Indian Customs Tariff First Schedule. Use the AI HSN classifier if you only have a product description. Reviewed by the CustomsAI compliance desk · 24 August 2026.
Chapter notes
- This Chapter does not cover: (a) Pneumatic or water mattresses, pillows or cushions, of Chapter 39, 40 or 63; (b) Mirrors designed for placing on the floor or ground (e.g., cheval-glasses) of heading 70.09; (c) Articles of Chapter 71; (d) Parts of general use as defined in Note 2 to Section XV, of base metal (Section XV), or similar goods of plastics (Chapter 39), or safes of heading 83.03; (e) Furniture specially designed as parts of refrigerating or freezing equipment of heading 84.18; furniture specially designed for sewing machines (heading 84.52); (f) Lamp or light sources and parts thereof of Chapter 85; (g) Furniture specially designed as parts of apparatus of headings 85.18, 85.19, 85.21, 85.25 to 85.28; (h) Articles of heading 87.14; (i) Dentists' chairs incorporating dental appliances of heading 90.18 or dentists' spittoons (heading 90.18); (k) Articles of Chapter 91 (for example, clocks and clock cases); (l) Toy furniture or toy luminaires and lighting fittings (heading 95.03), billiard tables or other furniture specially constructed for games (heading 95.04), furniture for conjuring tricks or decorations (other than lighting strings) such as Chinese lanterns (heading 95.05); (m) Monopods, bipods, tripods and similar articles (heading 96.20).
- The articles (other than parts) referred to in headings 94.01 to 94.03 are to be classified in those headings only if they are designed for placing on the floor or ground. The following are, however, to be classified in the above-mentioned headings even if they are designed to be hung, to be fixed to the wall or to stand one on the other: (a) Cupboards, bookcases, other shelved furniture (including single shelves presented with supports for fixing them to the wall) and unit furniture; (b) Seats and beds.
- (A) In headings 94.01 to 94.03 references to parts of goods do not include references to sheets or slabs (whether or not cut to shape but not combined with other parts) of glass (including mirrors), marble or other stone or of any other material referred to in Chapter 68 or 69. (B) Goods described in heading 94.04, presented separately, are not to be classified in heading 94.01, 94.02 or 94.03 as parts of goods.
- For the purposes of heading 94.06, the expression 'prefabricated buildings' means buildings which are finished in the factory or put up as elements, presented together, to be assembled on site, such as housing or worksite accommodation, offices, schools, shops, sheds, garages or similar buildings. Prefabricated buildings include 'modular building units' of steel, normally presented in the size and shape of a standard shipping container, but substantially or completely pre-fitted internally. Such modular building units are normally designed to be assembled together to form permanent buildings.
Sample 8-digit lines
| HSN | Description | BCD |
|---|---|---|
| 9401 10 00 | Seats of a kind used for aircraft | 20% |
| 9401 20 00 | Seats of a kind used for motor vehicles | 20% |
| 9401 31 00 | Of wood | 20% |
| 9401 39 00 | Other | 20% |
| 9401 41 00 | Of wood | 20% |
| 9401 49 00 | Other | 20% |
| 9401 52 00 | Of bamboo | 20% |
| 9401 53 00 | Of rattan | 20% |
| 9401 59 00 | Other | 20% |
| 9401 61 00 | Upholstered | 20% |
| 9401 69 00 | Other | 20% |
| 9401 71 00 | Upholstered | 20% |
| 9401 79 00 | Other | 20% |
| 9401 80 00 | Other seats | 20% |
| 9401 91 00 | Of wood | 20% |
| 9401 99 00 | Other | 20% |
| 9402 10 10 | Dentists' chairs and parts thereof | 10% |
| 9402 10 90 | Other | 10% |
| 9402 90 10 | Hospital beds with mechanical fittings | 10% |
| 9402 90 20 | Parts | 10% |
| 9402 90 90 | Other | 10% |
| 9403 10 10 | Of steel | 20% |
| 9403 10 90 | Other | 20% |
| 9403 20 10 | Of steel | 20% |
| 9403 20 90 | Other | 20% |
| 9403 30 10 | Cabinetware | 20% |
| 9403 30 90 | Other | 20% |
| 9403 40 00 | Wooden furniture of a kind used in the kitchen | 20% |
| 9403 50 10 | Bed stead | 20% |
| 9403 50 90 | Other | 20% |
| 9403 60 00 | Other wooden furniture | 20% |
| 9403 70 00 | Furniture of plastics | 20% |
| 9403 82 00 | Of bamboo | 20% |
| 9403 83 00 | Of rattan | 20% |
| 9403 89 00 | Other | 20% |
| 9403 91 00 | Of wood | 20% |
| 9403 99 00 | Other | 20% |
| 9404 10 00 | Mattress supports | 20% |
| 9404 21 10 | Of rubber | 20% |
| 9404 21 90 | Of plastic | 20% |