Heading 9403

Other furniture and parts thereof

86 declarable lines

Heading 9403 covers furniture other than seats and medical furniture, plus parts of that furniture. It is split first by material (metal, wood, plastics, bamboo, rattan, cane or osier, other) and then by the room or use it is designed for, such as office, kitchen, bedroom or other household use. Parts are classified separately in 9403.91 and 9403.99. All lines shown here carry a general (MFN) rate of Free.

Products in this heading

Metal office filing cabinets
Wooden kitchen cabinets designed for permanent installation
Wooden bedroom beds and cribs
Plastic household shelving and storage units
Bamboo or rattan household furniture
Boltless steel shelving units prepackaged for sale
Storage lockers and steel racks
Wooden furniture parts such as bed components

How to choose the right subheading

Material of the furniture: metal, wood, plastics, bamboo, rattan, cane or osier, or other materials
Intended use or room: office, kitchen, bedroom, or other household and non-household use
For wood, the species named in the line, such as teak or rosewood, or whether it is bent-wood furniture
For plastics, whether the article is of reinforced or laminated plastics or of other plastics
Whether the item is a finished article or a part, and if a part, the material of the part

Often confused with

Office chairs and other seats
Seats are covered by heading 9401 even when used with desks or tables.
Heading 9401
Hospital beds with mechanical fittings and dentists' chairs
Medical, surgical and dental furniture has its own heading.
Heading 9402
Mattresses, quilts, pillows and mattress supports
Bedding and mattress supports are classified in heading 9404, not as furniture.
Heading 9404
Table lamps and light fittings sold with furniture
Luminaires and lighting fittings are classified in heading 9405.
Heading 9405
Prefabricated buildings and modular structures
Prefabricated buildings are covered by heading 9406.
Heading 9406

Frequently asked questions

What is the HTS code for a metal office filing cabinet?

Metal filing cabinets of a kind used in offices are classified under 9403.10.00.20. The general (MFN) rate for that line is Free.

What is the duty on wooden kitchen cabinets designed for permanent installation?

They are classified under 9403.40.90.60. The general (MFN) rate for that line is Free.

How do I classify a wooden part for a crib?

Wooden parts for toddler beds, cribs, bassinets and cradles go under 9403.91.00.05. The general (MFN) rate for that line is Free.

Guide written from the official schedule text. Rates quoted are general (MFN) rates; check the line page for trade agreement rates and the classification of your exact product.