Chapter 94 - Furniture, bedding, lighting
100 tariff codes found in this chapter
| HS Code | Description | MFN Rate |
|---|---|---|
| 9401.10.00.00 | Seats (other than those of heading 94.02), whether or not convertible into beds, and parts thereof. - Seats of a kind used for aircraft | Free |
| 9401.20.00 | Seats (other than those of heading 94.02), whether or not convertible into beds, and parts thereof. - Seats of a kind used for motor vehicles | 6% |
| 9401.20.00.10 | Seats (other than those of heading 94.02), whether or not convertible into beds, and parts thereof. - Seats of a kind used for motor vehicles - For buses, coaches or streetcars | 6% |
| 9401.20.00.90 | Seats (other than those of heading 94.02), whether or not convertible into beds, and parts thereof. - Seats of a kind used for motor vehicles - Other | 6% |
| 9401.31.10.00 | Seats (other than those of heading 94.02), whether or not convertible into beds, and parts thereof. - Swivel seats with variable height adjustment: - Of wood - For domestic purposes | 8% |
| 9401.31.90.00 | Seats (other than those of heading 94.02), whether or not convertible into beds, and parts thereof. - Swivel seats with variable height adjustment: - Of wood - Other | Free |
| 9401.39.10.00 | Seats (other than those of heading 94.02), whether or not convertible into beds, and parts thereof. - Swivel seats with variable height adjustment: - Other - For domestic purposes | 8% |
| 9401.39.90.00 | Seats (other than those of heading 94.02), whether or not convertible into beds, and parts thereof. - Swivel seats with variable height adjustment: - Other - Other | Free |
| 9401.41.00.00 | Seats (other than those of heading 94.02), whether or not convertible into beds, and parts thereof. - Seats other than garden seats or camping equipment, convertible into beds: - Of wood | 9.5% |
| 9401.49.00.00 | Seats (other than those of heading 94.02), whether or not convertible into beds, and parts thereof. - Seats other than garden seats or camping equipment, convertible into beds: - Other | 9.5% |
| 9401.52.10.00 | Seats (other than those of heading 94.02), whether or not convertible into beds, and parts thereof. - Seats of cane, osier, bamboo or similar materials: - Of bamboo - Unfinished and unassembled, for use in the manufacture of furniture of bamboo | Free |
| 9401.52.90.00 | Seats (other than those of heading 94.02), whether or not convertible into beds, and parts thereof. - Seats of cane, osier, bamboo or similar materials: - Of bamboo - Other | 9.5% |
| 9401.53.10.00 | Seats (other than those of heading 94.02), whether or not convertible into beds, and parts thereof. - Seats of cane, osier, bamboo or similar materials: - Of rattan - Unfinished and unassembled, for use in the manufacture of furniture of rattan | Free |
| 9401.53.90.00 | Seats (other than those of heading 94.02), whether or not convertible into beds, and parts thereof. - Seats of cane, osier, bamboo or similar materials: - Of rattan - Other | 9.5% |
| 9401.59.10.00 | Seats (other than those of heading 94.02), whether or not convertible into beds, and parts thereof. - Seats of cane, osier, bamboo or similar materials: - Other - Unfinished and unassembled, for use in the manufacture of furniture of bamboo or rattan | Free |
| 9401.59.90.00 | Seats (other than those of heading 94.02), whether or not convertible into beds, and parts thereof. - Seats of cane, osier, bamboo or similar materials: - Other - Other | 9.5% |
| 9401.61.10 | Seats (other than those of heading 94.02), whether or not convertible into beds, and parts thereof. - Other seats, with wooden frames: - Upholstered - For domestic purposes | 9.5% |
| 9401.61.10.10 | Seats (other than those of heading 94.02), whether or not convertible into beds, and parts thereof. - Other seats, with wooden frames: - Upholstered - For domestic purposes - Chairs | 9.5% |
| 9401.61.10.90 | Seats (other than those of heading 94.02), whether or not convertible into beds, and parts thereof. - Other seats, with wooden frames: - Upholstered - For domestic purposes - Other | 9.5% |
| 9401.61.90.00 | Seats (other than those of heading 94.02), whether or not convertible into beds, and parts thereof. - Other seats, with wooden frames: - Upholstered - Other | Free |
| 9401.69.10.00 | Seats (other than those of heading 94.02), whether or not convertible into beds, and parts thereof. - Other seats, with wooden frames: - Other - For domestic purposes | 9.5% |
| 9401.69.90.00 | Seats (other than those of heading 94.02), whether or not convertible into beds, and parts thereof. - Other seats, with wooden frames: - Other - Other | Free |
| 9401.71.10 | Seats (other than those of heading 94.02), whether or not convertible into beds, and parts thereof. - Other seats, with metal frames: - Upholstered - For domestic purposes | 8% |
| 9401.71.10.10 | Seats (other than those of heading 94.02), whether or not convertible into beds, and parts thereof. - Other seats, with metal frames: - Upholstered - For domestic purposes - Chairs | 8% |
| 9401.71.10.90 | Seats (other than those of heading 94.02), whether or not convertible into beds, and parts thereof. - Other seats, with metal frames: - Upholstered - For domestic purposes - Other | 8% |
| 9401.71.90.00 | Seats (other than those of heading 94.02), whether or not convertible into beds, and parts thereof. - Other seats, with metal frames: - Upholstered - Other | Free |
| 9401.79.10.00 | Seats (other than those of heading 94.02), whether or not convertible into beds, and parts thereof. - Other seats, with metal frames: - Other - For domestic purposes | 8% |
| 9401.79.90.00 | Seats (other than those of heading 94.02), whether or not convertible into beds, and parts thereof. - Other seats, with metal frames: - Other - Other | Free |
| 9401.80.10.00 | Seats (other than those of heading 94.02), whether or not convertible into beds, and parts thereof. - Other seats - For domestic purposes | 9.5% |
| 9401.80.90.00 | Seats (other than those of heading 94.02), whether or not convertible into beds, and parts thereof. - Other seats - Other | Free |
| 9401.91.00.00 | Seats (other than those of heading 94.02), whether or not convertible into beds, and parts thereof. - Parts: - Of wood | Free |
| 9401.99.00 | Seats (other than those of heading 94.02), whether or not convertible into beds, and parts thereof. - Parts: - Other | Free |
| 9401.99.00.11 | Seats (other than those of heading 94.02), whether or not convertible into beds, and parts thereof. - Parts: - Other - For motor vehicles: - Of leather, cut to shape | Free |
| 9401.99.00.12 | Seats (other than those of heading 94.02), whether or not convertible into beds, and parts thereof. - Parts: - Other - For motor vehicles: - Metal frames | Free |
| 9401.99.00.18 | Seats (other than those of heading 94.02), whether or not convertible into beds, and parts thereof. - Parts: - Other - For motor vehicles: - Other, of metal | Free |
| 9401.99.00.19 | Seats (other than those of heading 94.02), whether or not convertible into beds, and parts thereof. - Parts: - Other - For motor vehicles: - Other | Free |
| 9401.99.00.20 | Seats (other than those of heading 94.02), whether or not convertible into beds, and parts thereof. - Parts: - Other - Of metal | Free |
| 9401.99.00.90 | Seats (other than those of heading 94.02), whether or not convertible into beds, and parts thereof. - Parts: - Other - Other | Free |
| 9402.10.00 | Medical, surgical, dental or veterinary furniture (for example, operating tables, examination tables, hospital beds with mechanical fittings, dentists' chairs); barbers' chairs and similar chairs, having rotating as well as both reclining and elevating movements; parts of the foregoing articles. - Dentists', barbers' or similar chairs and parts thereof | Free |
| 9402.10.00.10 | Medical, surgical, dental or veterinary furniture (for example, operating tables, examination tables, hospital beds with mechanical fittings, dentists' chairs); barbers' chairs and similar chairs, having rotating as well as both reclining and elevating movements; parts of the foregoing articles. - Dentists', barbers' or similar chairs and parts thereof - Dentists' or chiropodists' chairs and parts thereof: - Dentists' or chiropodists' chairs and parts thereof | Free |
| 9402.10.00.90 | Medical, surgical, dental or veterinary furniture (for example, operating tables, examination tables, hospital beds with mechanical fittings, dentists' chairs); barbers' chairs and similar chairs, having rotating as well as both reclining and elevating movements; parts of the foregoing articles. - Dentists', barbers' or similar chairs and parts thereof - Other: - Other | Free |
| 9402.90.00 | Medical, surgical, dental or veterinary furniture (for example, operating tables, examination tables, hospital beds with mechanical fittings, dentists' chairs); barbers' chairs and similar chairs, having rotating as well as both reclining and elevating movements; parts of the foregoing articles. - Other | Free |
| 9402.90.00.10 | Medical, surgical, dental or veterinary furniture (for example, operating tables, examination tables, hospital beds with mechanical fittings, dentists' chairs); barbers' chairs and similar chairs, having rotating as well as both reclining and elevating movements; parts of the foregoing articles. - Other - Operating tables, oscillating beds and electro-mechanical chiropractic tables, and parts thereof: - Operating tables and parts thereof | Free |
| 9402.90.00.20 | Medical, surgical, dental or veterinary furniture (for example, operating tables, examination tables, hospital beds with mechanical fittings, dentists' chairs); barbers' chairs and similar chairs, having rotating as well as both reclining and elevating movements; parts of the foregoing articles. - Other - Hospital beds with mechanical fittings and parts thereof | Free |
| 9402.90.00.90 | Medical, surgical, dental or veterinary furniture (for example, operating tables, examination tables, hospital beds with mechanical fittings, dentists' chairs); barbers' chairs and similar chairs, having rotating as well as both reclining and elevating movements; parts of the foregoing articles. - Other - Other: - Other | Free |
| 9403.10.00 | Other furniture and parts thereof. - Metal furniture of a kind used in offices | Free |
| 9403.10.00.10 | Other furniture and parts thereof. - Metal furniture of a kind used in offices - Filing cabinets | Free |
| 9403.10.00.91 | Other furniture and parts thereof. - Metal furniture of a kind used in offices - Other: - Desks | Free |
| 9403.10.00.92 | Other furniture and parts thereof. - Metal furniture of a kind used in offices - Other: - Tables, excluding tracing tables | Free |
| 9403.10.00.99 | Other furniture and parts thereof. - Metal furniture of a kind used in offices - Other: - Other | Free |
| 9403.20.00 | Other furniture and parts thereof. - Other metal furniture | 8% |
| 9403.20.00.10 | Other furniture and parts thereof. - Other metal furniture - Beds and cots, excluding children's furniture: - Beds and cots, excluding children's furniture | 8% |
| 9403.20.00.20 | Other furniture and parts thereof. - Other metal furniture - Cabinets: - Cabinets | 8% |
| 9403.20.00.50 | Other furniture and parts thereof. - Other metal furniture - Outdoor furniture | 8% |
| 9403.20.00.60 | Other furniture and parts thereof. - Other metal furniture - Shelving | 8% |
| 9403.20.00.70 | Other furniture and parts thereof. - Other metal furniture - Showcases, counters, lockers, racks or partitions | 8% |
| 9403.20.00.80 | Other furniture and parts thereof. - Other metal furniture - Children's indoor furniture | 8% |
| 9403.20.00.91 | Other furniture and parts thereof. - Other metal furniture - Other: - Living room furniture | 8% |
| 9403.20.00.93 | Other furniture and parts thereof. - Other metal furniture - Other: - Dining room furniture | 8% |
| 9403.20.00.94 | Other furniture and parts thereof. - Other metal furniture - Other: - Kitchen or dinette furniture | 8% |
| 9403.20.00.99 | Other furniture and parts thereof. - Other metal furniture - Other: - Other | 8% |
| 9403.30.00 | Other furniture and parts thereof. - Wooden furniture of a kind used in offices | Free |
| 9403.30.00.10 | Other furniture and parts thereof. - Wooden furniture of a kind used in offices - Desks, record-keeping equipment and tables: - Desks | Free |
| 9403.30.00.20 | Other furniture and parts thereof. - Wooden furniture of a kind used in offices - Record-keeping equipment | Free |
| 9403.30.00.30 | Other furniture and parts thereof. - Wooden furniture of a kind used in offices - Tables | Free |
| 9403.30.00.90 | Other furniture and parts thereof. - Wooden furniture of a kind used in offices - Other | Free |
| 9403.40.00 | Other furniture and parts thereof. - Wooden furniture of a kind used in the kitchen | 9.5% |
| 9403.40.00.10 | Other furniture and parts thereof. - Wooden furniture of a kind used in the kitchen - Kitchen cabinets | 9.5% |
| 9403.40.00.90 | Other furniture and parts thereof. - Wooden furniture of a kind used in the kitchen - Other | 9.5% |
| 9403.50.00 | Other furniture and parts thereof. - Wooden furniture of a kind used in the bedroom | 9.5% |
| 9403.50.00.10 | Other furniture and parts thereof. - Wooden furniture of a kind used in the bedroom - Cribs | 9.5% |
| 9403.50.00.20 | Other furniture and parts thereof. - Wooden furniture of a kind used in the bedroom - Bunk beds | 9.5% |
| 9403.50.00.90 | Other furniture and parts thereof. - Wooden furniture of a kind used in the bedroom - Other | 9.5% |
| 9403.60.10 | Other furniture and parts thereof. - Other wooden furniture - For domestic purposes | 9.5% |
| 9403.60.10.10 | Other furniture and parts thereof. - Other wooden furniture - For domestic purposes - Desks, excluding children's furniture | 9.5% |
| 9403.60.10.31 | Other furniture and parts thereof. - Other wooden furniture - For domestic purposes - Cabinets: - Medicine or vanity cabinets | 9.5% |
| 9403.60.10.39 | Other furniture and parts thereof. - Other wooden furniture - For domestic purposes - Cabinets: - Other | 9.5% |
| 9403.60.10.40 | Other furniture and parts thereof. - Other wooden furniture - For domestic purposes - Outdoor furniture | 9.5% |
| 9403.60.10.60 | Other furniture and parts thereof. - Other wooden furniture - For domestic purposes - Shelving | 9.5% |
| 9403.60.10.70 | Other furniture and parts thereof. - Other wooden furniture - For domestic purposes - Children's indoor furniture | 9.5% |
| 9403.60.10.91 | Other furniture and parts thereof. - Other wooden furniture - For domestic purposes - Other: - Living room furniture | 9.5% |
| 9403.60.10.92 | Other furniture and parts thereof. - Other wooden furniture - For domestic purposes - Other: - Dining room furniture | 9.5% |
| 9403.60.10.99 | Other furniture and parts thereof. - Other wooden furniture - For domestic purposes - Other: - Other | 9.5% |
| 9403.60.90 | Other furniture and parts thereof. - Other wooden furniture - Other | Free |
| 9403.60.90.20 | Other furniture and parts thereof. - Other wooden furniture - Other - Cabinets: - Cabinets | Free |
| 9403.60.90.40 | Other furniture and parts thereof. - Other wooden furniture - Other - Show-cases | Free |
| 9403.60.90.50 | Other furniture and parts thereof. - Other wooden furniture - Other - Shelving | Free |
| 9403.60.90.90 | Other furniture and parts thereof. - Other wooden furniture - Other - Other: - Other | Free |
| 9403.70.10.00 | Other furniture and parts thereof. - Furniture of plastics - For domestic purposes | 9.5% |
| 9403.70.90.00 | Other furniture and parts thereof. - Furniture of plastics - Other | Free |
| 9403.82.11.00 | Other furniture and parts thereof. - Furniture of other materials, including cane, osier, bamboo or similar materials: - Of bamboo - For domestic purposes: - Unfinished and unassembled, for use in the manufacture of furniture of bamboo | Free |
| 9403.82.19.00 | Other furniture and parts thereof. - Furniture of other materials, including cane, osier, bamboo or similar materials: - Of bamboo - For domestic purposes: - Other | 9.5% |
| 9403.82.90.00 | Other furniture and parts thereof. - Furniture of other materials, including cane, osier, bamboo or similar materials: - Of bamboo - Other | Free |
| 9403.83.11.00 | Other furniture and parts thereof. - Furniture of other materials, including cane, osier, bamboo or similar materials: - Of rattan - For domestic purposes: - Unfinished and unassembled, for use in the manufacture of furniture of rattan | Free |
| 9403.83.19.00 | Other furniture and parts thereof. - Furniture of other materials, including cane, osier, bamboo or similar materials: - Of rattan - For domestic purposes: - Other | 9.5% |
| 9403.83.90.00 | Other furniture and parts thereof. - Furniture of other materials, including cane, osier, bamboo or similar materials: - Of rattan - Other | Free |
| 9403.89.11.00 | Other furniture and parts thereof. - Furniture of other materials, including cane, osier, bamboo or similar materials: - Other - For domestic purposes: - Unfinished and unassembled, for use in the manufacture of furniture of bamboo or rattan | Free |
| 9403.89.19.00 | Other furniture and parts thereof. - Furniture of other materials, including cane, osier, bamboo or similar materials: - Other - For domestic purposes: - Other | 9.5% |
| 9403.89.90.00 | Other furniture and parts thereof. - Furniture of other materials, including cane, osier, bamboo or similar materials: - Other - Other | Free |
| 9403.91.00 | Other furniture and parts thereof. - Parts: - Of wood | Free |
About HS Chapter 94
Chapter 94 of the Canadian customs tariff covers furniture, bedding, lighting. TariffCalc lists 100 10-digit tariff items in this chapter, with MFN (Most Favoured Nation) duty rates ranging from 0.0% to 9.5% (average 4.5%).
49 of 100 items (49%) are duty-free under MFN. Importers from countries with Canadian free trade agreements (CUSMA, CETA, CPTPP, CCFTA, CKFTA, and others) can often import at 0% when rules of origin are met.
Example calculation
| Value for duty (CAD) | $10,000 |
| MFN duty (4.5%) | $449 |
| GST 5% | $522 |
| Total landed (before freight) | $10,971 |
Simplified illustrative calculation. Provincial taxes (HST/PST/QST) and surtaxes not included.
Not sure which code in Chapter 94 fits?
Our free AI classifier uses CBSA’s GRI rules to find the right 10-digit tariff item.
Try the free AI chatFrequently asked questions
What is HS Chapter 94 in the Canadian customs tariff?▾
Chapter 94 covers furniture, bedding, lighting. It contains 100 10-digit tariff items in the TariffCalc database, with MFN duty rates ranging from 0.0% to 9.5%.
What is the typical duty rate for Chapter 94 imports?▾
The average MFN rate across Chapter 94 is 4.5%. 49 of 100 items are duty-free under MFN, with the remainder subject to duty. Free trade agreements (CUSMA, CETA, CPTPP) may reduce the rate to 0% for qualifying goods.
Do free trade agreements apply?▾
Yes. Most items in this chapter qualify for preferential rates under CUSMA (US, Mexico), CETA (EU, UK), CPTPP (Japan, Vietnam, etc.), and other Canadian FTAs. See each tariff item’s detail page for the full rate-by-agreement breakdown.
How do I calculate import duties?▾
For a CAD $10,000 shipment in this chapter at the average MFN rate (4.5%), duties would be approximately $449, plus 5% GST ($522), for a total of $10,971 before freight. Use the TariffCalc calculator for a precise calculation by tariff item, country of origin, and province.
Calculate import duties for Chapter 94 products
Get a complete duty, surtax, GST/HST, and provincial tax calculation for any tariff code in this chapter.
Open Calculator