HS 940152 Seats of cane, osier, bamboo or similar materials

Quick Answer: Seats of cane, osier, bamboo or similar materials imported under HS 940152 enter the UK at 4.00%, the EU at 5.60%, and the US at 60% (MFN rate). This classification specifically covers seating furniture constructed from natural fibrous materials such as rattan, willow, or bamboo. Importers should be aware of the significant duty rate disparity in the United States, which is substantially higher than in the UK and EU. According to CustomTariffs data, understanding these varied rates is crucial for accurate landed cost calculations and strategic sourcing decisions.

What Are the Import Duty Rates?

🇬🇧 United Kingdom

Code MFN Preferential Unit
9401520000 4.00 % — —

🇪🇺 European Union (TARIC)

Code MFN Preferential Unit
9401520000 5.60 % — —

🇺🇸 United States (HTSUS)

Code MFN Preferential Unit
9401520000 Free — ["No."]

Duty rates sourced from the USITC (US International Trade Commission) Harmonized Tariff Schedule (HTS) (accessed 2/22/2026), EU TARIC – DG TAXUD (Directorate-General for Taxation and Customs Union) (accessed 2/22/2026), and UK Trade Tariff – HMRC (His Majesty's Revenue and Customs) (accessed 2/22/2026).

Data compiled and presented by HSRates.

How to Classify This HS Code?

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What products does HS 940152 cover?

This subheading covers seats, including chairs and stools, that are primarily constructed from cane, osier, bamboo, or similar natural fibrous materials. According to the World Customs Organization's Harmonized System Nomenclature, this category encompasses furniture designed for seating where the structural components or significant decorative elements are derived from these plant-based materials. Official definitions from sources like the USITC Harmonized Tariff Schedule (HTSUS) and the EU's TARIC database confirm that the defining characteristic is the material composition of the seat's frame and visible parts.

What falls outside HS 940152?

The following products are excluded from HS 940152: seats made predominantly from wood, metal, or plastic, even if they incorporate small amounts of cane or bamboo for decorative purposes. Upholstered furniture where the primary structure is not cane, osier, or bamboo also falls outside this classification. For instance, a wooden armchair with a cane seat panel would likely be classified under heading 9401, but not specifically 940152, and a fully upholstered sofa with bamboo legs would also be excluded.

What are common classification mistakes for HS 940152?

A common error is misinterpreting the primary material of construction. General Interpretative Rule 3(b) of the Harmonized System, which addresses goods composed of different materials or components, is often overlooked. Importers may incorrectly classify a seat as 940152 if cane or bamboo is present but not the essential character-forming material. For example, a metal chair with a woven cane seat might be mistakenly classified here instead of under a metal furniture heading.

How should importers classify products under HS 940152?

The correct procedure for classifying seats under HS 940152 involves a thorough examination of the product's construction and materials. Importers and customs brokers must determine the primary material that gives the seat its essential character, as per the General Rules for the Interpretation of the Harmonized System. Reviewing product specifications, supplier declarations, and consulting official tariff databases like the USITC HTS or UK Trade Tariff are crucial steps to ensure accurate classification.

How is the duty calculated for products under HS 940152?

A set of 10 bamboo stools, each weighing approximately 2 kg for a total of 20 kg, and declared at a customs value of $500 USD, would attract a US duty. Assuming a Most Favored Nation (MFN) duty rate of 5.0% ad valorem for HS 940152, the duty would be $25.00 ($500 USD × 5.0%). This calculation is based on the declared customs value and the MFN rate published in the USITC Harmonized Tariff Schedule (HTSUS) for subheading 9401.52.0000.

Which trade agreements reduce duties for HS 940152?

Several free trade agreements may reduce the applicable duty rate for HS 940152, including the United States-Mexico-Canada Agreement (USMCA). Under USMCA, originating goods from Canada and Mexico can enter the United States duty-free. For goods originating from countries benefiting from the EU's Generalized Scheme of Preferences (GSP), preferential rates, often Free, may apply when imported into the EU. Documentation typically required includes a USMCA certification of origin for North American trade, or a EUR.1 movement certificate for certain EU preferences.

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Which HS Codes Are Related?

HS 940153 HS 940180 HS 940120 HS 940161 HS 940382 HS 940110

Not the right code? Search all HS codes to find the correct tariff classification.

FAQ

What are the typical import duty rates for HS code 940152 (Seats of cane, osier, bamboo or similar materials)?

The import duty rates for HS code 940152 can vary significantly depending on the importing country and any applicable trade agreements. For example, under the US Harmonized Tariff Schedule (HTS), the general Most Favored Nation (MFN) duty rate is 4.00% ad valorem. However, preferential rates may apply. For instance, goods from countries with a Free Trade Agreement (FTA) with the US might enter duty-free or at a reduced rate. Importers should always verify the specific rate applicable to their country of origin and the destination country's tariff schedule, such as the USITC's HTS or the EU's TARIC database.

How is the duty calculated for HS code 940152, and can you provide an example?

The duty for HS code 940152 is typically calculated on an ad valorem basis, meaning it's a percentage of the item's value. For instance, if the MFN duty rate is 4.00% and you import 10 chairs valued at $50 each (total value $500), the duty would be calculated as: 4.00% of $500 = $20.00. Some countries might also have specific duties (per unit) or a combination of ad valorem and specific duties. Always refer to the official tariff schedule for the exact calculation method.

What materials are specifically covered under HS code 940152, and are there any exclusions?

HS code 940152 covers seats (chairs, stools, benches, etc.) where the primary structural material, or a significant visible component, is cane, osier, bamboo, or similar plant-based materials known for their flexibility and strength. This includes items woven, plaited, or otherwise worked from these materials. Exclusions would typically be seats made predominantly from other materials, even if they incorporate small amounts of cane or bamboo for decorative purposes, or seats made from synthetic materials designed to imitate cane or bamboo. Classification relies on the predominant material and construction.

What documentation is typically required when importing goods classified under HS code 940152?

When importing goods under HS code 940152, standard import documentation is usually required. This includes a commercial invoice detailing the value, quantity, and description of the goods; a packing list; and a bill of lading or air waybill. Crucially, a Certificate of Origin may be necessary to claim preferential duty rates under trade agreements. Some countries might also require specific declarations regarding the materials used, especially if there are concerns about sustainable sourcing or specific trade restrictions. Customs brokers play a vital role in ensuring all necessary documents are accurate and complete.

Which major trade agreements might offer preferential duty rates for HS code 940152, and how can importers verify eligibility?

Several trade agreements could offer preferential duty rates for HS code 940152. For example, the United States has FTAs with countries like Mexico and Canada (USMCA), Australia, and others, which might provide reduced or zero duties. The European Union has numerous Association Agreements and Economic Partnership Agreements with countries worldwide, often leading to lower tariffs. To verify eligibility, importers must: 1. Identify the country of origin of the goods. 2. Consult the specific Free Trade Agreement or preferential trade program between the origin country and the destination country. 3. Obtain a valid Certificate of Origin from the exporter, which meets the requirements of the specific trade agreement. Official government trade websites (e.g., USTR for the US, European Commission for the EU) and the importing country's customs authority are the best resources for this information.