Furniture, bedding, lamps and lighting — ruling case studies
Chapter 94 covers furniture, bedding, and — importantly for importers of seasonal and decorative goods — lamps and lighting fittings under heading 9405. A recurring surprise here is that decorative electric light strings and garlands are treated as lighting (9405), not as festive articles of Chapter 95, because Chapter 95 note 1(t) excludes electric garlands of all kinds. The subheadings under 9405 were also reorganized in 2022 to break out LED fittings, so older ruling codes may need mapping to the current schedule. These case studies walk through how the line is drawn.
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HTS 9403.99.90.45 N343967 2024-11-25CBP case study: Why a motorized metal standing desk frame lands in 9403.99.90.45 as furniture parts — not a machine
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HTS 9403.20.00.50 N343588 2024-11-12CBP case study: Why a height-adjustable gaming desk landed in metal furniture (9403.20.00.50), not wood
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HTS 9404.90.20.90 N337436 2024-01-19TMNT pillow & throw set HTS 9404.90.2090: why CBP called it bedding, not a toy
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HTS 9404.90.20.90 N337143 2024-01-12Spider-Man pillow & throw set HTS 9404.90.2090: why CBP called it a pillow set
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HTS 9404.90.20.90 N330981 2023-02-22Novelty pillow HTS 9404.90.2090: why CBP said bedding, not a toy
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HTS 9405.40.8000 N240754 2013-04-29CBP case study: why an LED light string is 'lamps and lighting' (9405), not a festive article (9505)
This is general educational information compiled from public CBP CROSS rulings to help importers understand classification reasoning, duty differences and compliance risks. It is not a formal HTS classification, customs-broker service, entry instruction, duty determination, or legal advice for any specific shipment. Final classification depends on a product's actual material, construction, use, accessories, invoice description, country of origin, and current legal status. Importers should confirm with a licensed customs broker or trade counsel, or request a binding ruling from CBP, before entry.