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Overview TARIC Nomenclature Classification Guide BTI EU Classification Rulings CJEU Case Law - Tariff Classification Market Intelligence Origin of Goods Export Control CBAM Calculator EUDR Checker ClassifyAI SH Customs Value Incoterms® 2020

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Origin of Goods
Non-preferential origin
Chapter 94 - Furniture, bedding, lighting

Chapter 94 - Furniture, bedding, lighting

Non-preferential origin - Section (Miscellaneous manufactured articles)

37 rules20 binding17 non-bindingSection

Related pages

TARIC Nomenclature

Chapter 94

HS4 headings in this chapter(19)

940152-- Of bamboo

940153-- Of rattan

940161-- Upholstered

940171-- Upholstered

940180- Other seats

940360- Other wooden furniture

940370- Furniture of plastics

940382-- Of bamboo

940383-- Of rattan

9404Mattress supports; articles of bedding and similar furnishing (for example, mattresses, quilts, eiderdowns, cushions, pouffes and pillows) fitted with springs or stuffed or internally fitted with any material or of cellular rubber or plastics, whether or not covered.

9405Luminaires and lighting fittings including searchlights and spotlights and parts thereof, not elsewhere specified or included; illuminated signs, illuminated name-plates and the like, having a permanently fixed light source, and parts thereof not elsewhere specified or included.

Notes and residual rules

Chapter note

Where the country of origin cannot be determined by application of the primary rules, the country of origin of the goods shall be the country in which the major portion of the materials originated, as determined on the basis of the value of the materials.

Residual rule

Where the country of origin cannot be determined by application of the primary rules, the country of origin of the goods shall be the country in which the major portion of the materials originated, as determined on the basis of the value of the materials.

Binding rules (Annex 22-01)

Specific

-- Of bamboo

Origin rule

CTH, or change from subheading 9401 90 provided one essential part of the furniture is already originating

CTHchange of tariff heading (4 digits)

Specific

-- Of rattan

Origin rule

WTO rules (non-binding)

These rules reflect the EU position in WTO multilateral negotiations. They are not legally binding but serve as a subsidiary reference.

non-bindingTariff shift

-- Of bamboo

Origin rule

CTH, or change from subheading 9401 90 provided one essential part of the furniture is already originating

CTHchange of tariff heading (4 digits)

non-binding

CTH, or change from subheading 9401 90 provided one essential part of the furniture is already originating

CTHchange of tariff heading (4 digits)

940159Specific

-- Other

Origin rule

CTH, or change from subheading 9401 90 provided one essential part of the furniture is already originating

CTHchange of tariff heading (4 digits)

940161Specific

-- Upholstered

Origin rule

CTH, or change from subheading 9401 90 provided one essential part of the furniture is already originating

CTHchange of tariff heading (4 digits)

940169Specific

-- Other

Origin rule

CTH, or change from subheading 9401 90 provided one essential part of the furniture is already originating

CTHchange of tariff heading (4 digits)

940171Specific

-- Upholstered

Origin rule

CTH, or change from subheading 9401 90 provided one essential part of the furniture is already originating

CTHchange of tariff heading (4 digits)

940179Specific

-- Other

Origin rule

CTH, or change from subheading 9401 90 provided one essential part of the furniture is already originating

CTHchange of tariff heading (4 digits)

940180Specific

- Other seats

Origin rule

CTH, or change from subheading 9401 90 provided one essential part of the furniture is already originating

CTHchange of tariff heading (4 digits)

940190Tariff shift

- Parts

Origin rule

CTH

CTHchange of tariff heading (4 digits)

940360Specific

- Other wooden furniture

Origin rule

CTH, or change from subheading 9403 90 provided one essential part of the furniture is already originating

CTHchange of tariff heading (4 digits)

940370Specific

- Furniture of plastics

Origin rule

CTH, or change from subheading 9403 90 provided one essential part of the furniture is already originating

CTHchange of tariff heading (4 digits)

940382Specific

-- Of bamboo

Origin rule

CTH, or change from subheading 9403 90 provided one essential part of the furniture is already originating

CTHchange of tariff heading (4 digits)

940383Specific

-- Of rattan

Origin rule

CTH, or change from subheading 9403 90 provided one essential part of the furniture is already originating

CTHchange of tariff heading (4 digits)

940389Specific

-- Other

Origin rule

CTH, or change from subheading 9403 90 provided one essential part of the furniture is already originating

CTHchange of tariff heading (4 digits)

940390Tariff shift

- Parts

Origin rule

CTH

CTHchange of tariff heading (4 digits)

9404Tariff shift

Mattress supports; articles of bedding and similar furnishing (for example, mattresses, quilts, eiderdowns, cushions, pouffes and pillows) fitted with springs or stuffed or internally fitted with any material or of cellular rubber or plastics, whether or not covered.

Origin rule

CTH

CTHchange of tariff heading (4 digits)

9405Split heading

Luminaires and lighting fittings including searchlights and spotlights and parts thereof, not elsewhere specified or included; illuminated signs, illuminated name-plates and the like, having a permanently fixed light source, and parts thereof not elsewhere specified or included.

Origin rule

As specified for split headings.

ex9401Specific

Origin rule

Ceramic seats whether or not

ex9403Specific

Origin rule

Ceramic seats whether or not

ex9405(a)Specific

Origin rule

Ceramic lamps and ceramic lighting

Tariff shift

-- Of rattan

Origin rule

CTH, or change from subheading 9401 90 provided one essential part of the furniture is already originating

CTHchange of tariff heading (4 digits)

940159non-bindingTariff shift

-- Other

Origin rule

CTH, or change from subheading 9401 90 provided one essential part of the furniture is already originating

CTHchange of tariff heading (4 digits)

940161non-bindingTariff shift

-- Upholstered

Origin rule

CTH, or change from subheading 9401 90 provided one essential part of the furniture is already originating

CTHchange of tariff heading (4 digits)

940169non-bindingTariff shift

-- Other

Origin rule

CTH, or change from subheading 9401 90 provided one essential part of the furniture is already originating

CTHchange of tariff heading (4 digits)

940171non-bindingTariff shift

-- Upholstered

Origin rule

CTH, or change from subheading 9401 90 provided one essential part of the furniture is already originating

CTHchange of tariff heading (4 digits)

940179non-bindingTariff shift

-- Other

Origin rule

CTH, or change from subheading 9401 90 provided one essential part of the furniture is already originating

CTHchange of tariff heading (4 digits)

940180non-bindingTariff shift

- Other seats

Origin rule

CTH, or change from subheading 9401 90 provided one essential part of the furniture is already originating

CTHchange of tariff heading (4 digits)

940190non-bindingTariff shift

- Parts

Origin rule

CTH

CTHchange of tariff heading (4 digits)

940360non-bindingTariff shift

- Other wooden furniture

Origin rule

CTH, or change from subheading 9403 90 provided one essential part of the furniture is already originating

CTHchange of tariff heading (4 digits)

940370non-bindingTariff shift

- Furniture of plastics

Origin rule

CTH, or change from subheading 9403 90 provided one essential part of the furniture is already originating

CTHchange of tariff heading (4 digits)

940382non-bindingTariff shift

-- Of bamboo

Origin rule

CTH, or change from subheading 9403 90 provided one essential part of the furniture is already originating

CTHchange of tariff heading (4 digits)

940383non-bindingTariff shift

-- Of rattan

Origin rule

CTH, or change from subheading 9403 90 provided one essential part of the furniture is already originating

CTHchange of tariff heading (4 digits)

940389non-bindingTariff shift

-- Other

Origin rule

CTH, or change from subheading 9403 90 provided one essential part of the furniture is already originating

CTHchange of tariff heading (4 digits)

940390non-bindingTariff shift

- Parts

Origin rule

CTH

CTHchange of tariff heading (4 digits)

9404non-bindingTariff shift

Mattress supports; articles of bedding and similar furnishing (for example, mattresses, quilts, eiderdowns, cushions, pouffes and pillows) fitted with springs or stuffed or internally fitted with any material or of cellular rubber or plastics, whether or not covered.

Origin rule

CTH

CTHchange of tariff heading (4 digits)

9405non-bindingSpecific

Luminaires and lighting fittings including searchlights and spotlights and parts thereof, not elsewhere specified or included; illuminated signs, illuminated name-plates and the like, having a permanently fixed light source, and parts thereof not elsewhere specified or included.

Origin rule

As specified for split headings.

Non-preferential origin - Chapter 94 - Furniture, bedding, lighting - The Trade Hub