HS 940153 Of rattan

Quick Answer: Rattan furniture imported under HS 940153 enters the UK at 4.00% ad valorem, the EU at 5.60% ad valorem, and the US with rates ranging from Free to 60% ad valorem. This Harmonized System (HS) code specifically covers seating furniture made from rattan, which is a flexible palm widely used in furniture construction. Importers should be aware of the significant duty rate disparity for rattan furniture into the United States, which can impact sourcing decisions. According to CustomTariffs, understanding these varied rates is crucial for accurate landed cost calculations and compliance across different markets.

What Are the Import Duty Rates?

🇬🇧 United Kingdom

Code MFN Preferential Unit
9401530000 4.00 % — —

🇪🇺 European Union (TARIC)

Code MFN Preferential Unit
9401530000 5.60 % — —

🇺🇸 United States (HTSUS)

Code MFN Preferential Unit
9401530000 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 940153 cover?

This subheading covers seating furniture, specifically chairs and other seating, constructed predominantly from rattan. According to the World Customs Organization's Harmonized System Nomenclature, this category encompasses items where rattan is the primary material forming the structure or visible surface. Official definitions from sources like the USITC Harmonized Tariff Schedule (HTS) and the EU's TARIC database confirm that furniture primarily made of woven, plaited, or otherwise worked rattan falls under this classification, excluding items where rattan is merely decorative or a minor component.

What falls outside HS 940153?

The following products are excluded from HS 940153: seating furniture made from other materials, such as wood, metal, or plastic, even if they incorporate minor rattan elements for decoration. Furniture primarily constructed from bamboo, which is classified under a different subheading (940152), is also excluded. Items like rattan baskets or decorative objects not designed for seating are also not covered by this specific subheading, as they would fall under different chapters of the HS nomenclature.

What are common classification mistakes for HS 940153?

A common error is misinterpreting the primary material of construction. Importers may incorrectly classify furniture as being "of rattan" when the main structural components are wood or metal, with rattan used only for superficial detailing. This often arises from a misunderstanding of General Interpretative Rule 3(b) of the Harmonized System, which dictates classification based on the essential character of the product. For example, a chair with a wooden frame and a rattan seat might be incorrectly classified here instead of under a wood furniture heading.

How should importers classify products under HS 940153?

The correct procedure for classifying seating furniture involves a thorough examination of its construction. Importers and customs brokers must determine the primary material that gives the item its essential character, referencing the WCO Explanatory Notes and specific national tariff schedules. If rattan constitutes the predominant material in terms of both weight and visible structure, then HS 940153 is appropriate. Verification against official tariff databases like the USITC HTS or EU TARIC is crucial for accuracy.

How is the duty calculated for products under HS 940153?

A rattan armchair weighing 15 kg and declared at a customs value of $200 USD would attract a US Most Favored Nation (MFN) duty of $10.00. This is calculated using the MFN rate of 5% ad valorem published in the USITC Harmonized Tariff Schedule (HTS 9401.53.0000), applied to the declared customs value: 5% × $200 USD = $10.00. This specific rate is subject to change and should always be verified with the latest official USITC publication.

Which trade agreements reduce duties for HS 940153?

Several free trade agreements may reduce the applicable duty rate for HS 940153, including the United States-Mexico-Canada Agreement (USMCA), which can result in a "Free" duty rate for qualifying goods originating from Canada or Mexico. Additionally, the Generalized System of Preferences (GSP) may offer reduced or "Free" duties for eligible products from designated developing countries. To claim these preferences, a self-certified origin statement for USMCA or a GSP Form A for GSP beneficiaries is typically required by customs authorities.

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Which HS Codes Are Related?

HS 940383 HS 940152 HS 460193 HS 460122 HS 460212 HS 940199

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

FAQ

What is the standard import duty rate for HS code 940153, 'Chairs and other seats of rattan'?

The standard Most Favored Nation (MFN) duty rate for HS code 940153 varies by importing country. For example, under the US Harmonized Tariff Schedule (HTS), the general rate of duty is 4.00% ad valorem. In the European Union, as per the TARIC database, the rate can be 3.5% ad valorem. It is crucial to consult the specific tariff schedule of the destination country for the definitive rate. The USITC HTS and the EU TARIC are authoritative sources for this information.

Are there preferential duty rates available for HS code 940153 under trade agreements?

Yes, preferential duty rates may be available for HS code 940153 depending on the origin of the goods and applicable trade agreements. For instance, goods originating from countries with a Free Trade Agreement (FTA) with the United States or the European Union might qualify for reduced or duty-free entry. Importers must ensure they have the necessary proof of origin documentation, such as a certificate of origin, to claim preferential treatment. Always verify eligibility with the specific trade agreement and the customs authority of the importing country.

How is the import duty for HS code 940153 calculated? Can you provide an example?

The duty for HS code 940153 is typically calculated on an ad valorem basis, meaning it is a percentage of the declared value of the goods. For example, if a shipment of rattan chairs classified under 940153 has a declared customs value of $10,000 USD and the MFN duty rate is 4.00%, the import duty would be calculated as: $10,000 (Value) × 0.04 (Duty Rate) = $400 USD. Some countries may also apply specific duties (e.g., per unit) or a combination of ad valorem and specific duties. Always confirm the duty calculation method with the destination country's customs regulations.

What documentation is typically required when importing goods under HS code 940153?

When importing rattan seats under HS code 940153, standard import documentation is generally 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. Depending on the importing country and origin of goods, a certificate of origin may be necessary to claim preferential duty rates. Some jurisdictions may also require specific product safety or compliance certificates. Consult the customs authority of the importing nation for a comprehensive list of required documents.

What are the classification criteria for determining if seating is classified under HS code 940153 as 'of rattan'?

HS code 940153 specifically covers chairs and other seats 'of rattan'. The primary classification criterion is that the main structural components or the predominant material of the seat must be rattan. Rattan is a climbing palm characterized by its solid core and fibrous nature. If the seating is made from other materials, such as bamboo (which has a hollow core), wood, or metal, even if it has rattan decorative elements, it would likely be classified under a different HS code. The World Customs Organization (WCO) Harmonized System Explanatory Notes provide further guidance on material definitions for classification purposes.