HS 940290 Other

Quick Answer: Furniture of a kind used in hospitals, etc., imported under HS 940290 enters the UK at 0.00%, the EU at 0.00%, and the US at Free (MFN) or 40% (specific lines). This residual classification, "Other," applies to medical, surgical, dental, or veterinary furniture not specifically enumerated elsewhere within Chapter 94. Importers should carefully review the specific subheadings within the US tariff to determine the applicable duty rate, as significant variations exist. According to CustomTariffs data, while the UK and EU offer duty-free entry, the US presents a more complex tariff landscape for these goods.

What Are the Import Duty Rates?

🇬🇧 United Kingdom

Code MFN Preferential Unit
9402900000 0.00 % — —

🇪🇺 European Union (TARIC)

Code MFN Preferential Unit
9402900000 0.00 % — —

🇺🇸 United States (HTSUS)

Code MFN Preferential Unit
94029000 Free — —
9402900020 — — ["No."]
9402900010 — — ["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 940290 cover?

This subheading covers "Other" medical, surgical, dental, or veterinary furniture, including examination tables and operating tables, not specifically classified under preceding subheadings within HS 9402. According to the World Customs Organization (WCO) Harmonized System Explanatory Notes, this category encompasses a broad range of furniture designed for healthcare settings that do not fit more precise descriptions, such as specialized dental chairs or hospital beds. The USITC Harmonized Tariff Schedule (HTS) and the EU TARIC database confirm this residual nature, capturing items like physiotherapy tables or specialized diagnostic furniture not otherwise specified.

What falls outside HS 940290?

The following products are excluded from HS 940290: furniture specifically designed for medical, surgical, dental, or veterinary use that is covered by more specific subheadings within HS 9402, such as operating tables with integrated lighting (often classified under 9402.10) or dental chairs (typically 9402.10). Additionally, general-purpose furniture, even if used in a medical facility, is excluded. For instance, standard office chairs or filing cabinets found in a doctor's office would be classified under Chapter 94, but not under heading 9402. Laboratory furniture, unless it meets the specific criteria of medical/surgical furniture, is also typically classified elsewhere.

What are common classification mistakes for HS 940290?

A common error is misclassifying general-purpose furniture as medical furniture, or vice versa, without careful consideration of the intended use and design features. For example, a simple adjustable stool used in a laboratory might be mistakenly classified under 9402.90 when it should be classified as general furniture. Conversely, a highly specialized piece of medical furniture not explicitly listed in preceding subheadings might be overlooked and incorrectly placed in a broader furniture category. Adherence to the General Rules for the Interpretation (GRI) of the Harmonized System, particularly GRI 1 and GRI 3, is crucial to avoid these errors.

How should importers classify products under HS 940290?

The correct procedure for classifying products under HS 940290 involves a systematic approach. Importers and customs brokers must first consult the official tariff schedule of the importing country, such as the USITC HTS or the EU TARIC database, to review the full scope of heading 9402 and its subheadings. They should then carefully examine the product's design, materials, and intended use, comparing these characteristics against the descriptions and Explanatory Notes provided by the WCO. If the product is not specifically provided for in a preceding subheading of 9402, and it fits the general description of medical, surgical, dental, or veterinary furniture, then 9402.90 is likely the appropriate classification.

How is the duty calculated for products under HS 940290?

A specialized physiotherapy table weighing 50 kg and declared at a customs value of $1,500 USD would attract a US duty of $150.00. This is calculated using the Most Favored Nation (MFN) duty rate of 10% ad valorem, as published in the USITC Harmonized Tariff Schedule for a similar item under 9402.90. The calculation is: 10% of $1,500 USD = $150.00. It is imperative to verify the exact duty rate applicable at the time of import, as rates can change.

Which trade agreements reduce duties for HS 940290?

Several free trade agreements may reduce the applicable duty rate for HS 940290, including the United States-Mexico-Canada Agreement (USMCA). Under USMCA, originating goods may be eligible for a duty rate of Free, provided the importer possesses a valid self-certified origin statement. Additionally, agreements like the EU's Economic Partnership Agreements (EPAs) with certain African, Caribbean, and Pacific countries can offer preferential duty rates, often Free, contingent upon the presentation of an EUR.1 movement certificate. The top originating countries benefiting from such agreements for this category often include Canada, Mexico, and various developing nations.

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Which HS Codes Are Related?

HS 940490 HS 940690 HS 900290 HS 440290 HS 970290 HS 920290

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

FAQ

What specific types of goods fall under HS code 940290, 'Other'?

HS code 940290 is a residual category within Chapter 94 (Furniture; bedding, mattresses, mattress supports, cushions and similar stuffed furnishings; ...). It covers 'Other' medical, surgical, dental or veterinary furniture. This includes items not specifically enumerated in the preceding headings of 9402, such as specialized examination tables not fitting other descriptions, certain types of hospital trolleys or carts designed for medical use, or specific types of dental chairs or units that don't meet the criteria for more specific headings. Importers must ensure the goods are indeed furniture designed for medical, surgical, dental, or veterinary applications and do not fit into more specific HS codes within 9402 or other chapters.

What are the typical import duty rates for HS code 940290 in major markets like the US, EU, and UK?

Duty rates for HS code 940290 vary by country and trade agreement. For example:

  • United States (USITC): The Most Favored Nation (MFN) duty rate is typically 3.5% ad valorem. However, preferential rates may apply under Free Trade Agreements (FTAs) such as the USMCA.
  • European Union (EU TARIC): The standard duty rate is often 0.00% (Free). However, specific national duties or taxes (like VAT) may apply.
  • United Kingdom (UK Trade Tariff): The standard import duty is usually 0.00% (Free). As with the EU, national taxes apply.

It is crucial to consult the specific tariff schedule of the importing country for the most accurate and up-to-date rates, as these can change and vary based on origin and specific trade provisions.

How is the import duty for HS code 940290 calculated, and can you provide an example?

The calculation typically depends on whether the duty is ad valorem (a percentage of the value) or specific (a fixed amount per unit). For HS code 940290, duties are often ad valorem. For instance, if the US MFN duty rate of 3.5% applies and you import a medical cart valued at $5,000:

Duty Amount = Value of Goods × Duty Rate Duty Amount = $5,000 × 3.5% Duty Amount = $5,000 × 0.035 Duty Amount = $175.00

In this example, the import duty would be $175.00. Always ensure the declared value for customs is accurate and includes all elements required by the importing country's customs authority (e.g., cost, insurance, freight).

What documentation is typically required for importing goods classified under HS code 940290?

When importing goods under HS code 940290, standard import documentation is required, which may include:

  • Commercial Invoice: Detailing the value, quantity, and description of the goods.
  • Packing List: Outlining the contents of each package.
  • Bill of Lading or Air Waybill: The transport document.
  • Certificate of Origin: Especially if preferential duty rates are claimed under a trade agreement.
  • Product Specifications/Technical Data Sheets: To substantiate the classification and intended use as medical, surgical, dental, or veterinary furniture.
  • Import License or Permit: If required by the importing country for specific types of medical equipment or furniture.

Consulting with a customs broker or the importing country's customs authority is recommended to ensure all specific requirements are met.

Are there common trade agreements that offer reduced or zero duty rates for HS code 940290?

Yes, many trade agreements can affect the duty rates for HS code 940290. For example:

  • USMCA (United States-Mexico-Canada Agreement): Goods originating from Canada or Mexico may qualify for preferential duty rates, potentially reducing or eliminating duties on certain medical furniture imported into the US.
  • EU Trade Agreements: The EU has numerous Free Trade Agreements (FTAs) with countries worldwide. Goods originating from partner countries may benefit from reduced or zero duty rates under these agreements, although the standard EU TARIC rate is often already 0.00% for this code.
  • UK Trade Agreements: Post-Brexit, the UK maintains its own set of trade agreements. Goods originating from countries with which the UK has an FTA may be eligible for preferential treatment.

To claim preferential treatment, importers must typically provide a valid Certificate of Origin and ensure the goods meet the rules of origin specified in the relevant trade agreement. Verification with the importing country's customs authority and the specific trade agreement text is essential.