HS code for desk
The U.S. HS code for a desk is usually 9403.10.00.40 (metal frame), with no general duty and an estimated total of 12.5% from China and 12.5% from Vietnam once additional duties are added.
Estimates use tariff data as of October 22, 2026. The China and Vietnam estimates include Section 301: Forced labor action (12.5%). From China, Section 301: China list duty (7.5% or 25%) may also apply, up to 37.5% in total. Classifications and duty estimates are guidance based on the published HTSUS. The importer of record is responsible for the final classification.
Codes by variant
| Variant | HTS code | General duty | Est. from China |
|---|---|---|---|
| Metal frame | 9403.10.00.40 | Free | 12.5% |
| Wood | 9403.30.80.90 | Free | 12.5% |
- 9403.10.00.40: Metal furniture of a kind used in offices / Other
- 9403.30.80.90: Wooden furniture of a kind used in offices / Other
What decides the code
A desk is classified as office furniture in heading 9403, with the code set by the frame material: metal furniture under 9403.10.00.40 or wooden furniture under 9403.30.80.90.
- Frame material decides the subheading. A metal frame takes 9403.10.00.40. A wood frame takes 9403.30.80.90.
- Use as office furniture puts the desk in heading 9403. A desk built for another setting may fall outside these office subheadings.
- The material of the main structure controls the split. A wood top on a metal frame is classified by the metal frame.
Common mistakes
- Classifying a metal frame desk under 9403.30.80.90 is wrong because that line covers wooden office furniture, not metal.
- Classifying a wood desk under 9403.10.00.40 is wrong because that line covers metal office furniture.
- Using a parts heading for a complete assembled desk is wrong because heading 9403 covers the finished desk itself.
Estimated U.S. duty by origin
- China
- 12.5% = Free general + 12.5% Section 301: Forced labor actionMay also apply: Section 301: China list duty (7.5% or 25%). Up to 37.5%.
- Vietnam
- 12.5% = Free general + 12.5% Section 301: Forced labor action
For HTS 9403.10.00.40, as a share of customs value, before fees. Check every measure for your entry with the tariff checker.
Frequently asked questions
What is the HS code for a desk?
The U.S. HTS code for a desk is usually 9403.10.00.40 (metal frame). Other versions use 9403.30.80.90 for wood. The first six digits, 9403.10, are the international HS code.
What is the U.S. import duty on a desk from China?
The U.S. general duty on HTS 9403.10.00.40 is Free. With the additional duties that apply to goods of China (Section 301: Forced labor action (12.5%)), the estimated total is 12.5% of customs value. Section 301: China list duty (7.5% or 25%) may also apply depending on the exact product. From Vietnam the estimate is 12.5%. Tariff data as of October 22, 2026.
Tariff schedule pages
Related products
Codes checked against the USITC Harmonized Tariff Schedule retrieved October 22, 2026. Additional duties reviewed October 22, 2026. This is an estimate: the importer of record is responsible for classification.