HS 940310 Metal furniture of a kind used in offices

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What products does HS 940310 cover?

This subheading covers metal furniture specifically designed for use in offices, as defined by the World Customs Organization's Harmonized System (HS) Nomenclature. This includes items such as metal desks, filing cabinets, office chairs with metal frames, and shelving units intended for office environments. The USITC Harmonized Tariff Schedule (HTS) and the EU's TARIC system confirm that the key criterion is the intended use in an office setting, regardless of whether the metal is steel, aluminum, or other alloys, provided it is not primarily for domestic or industrial use.

What falls outside HS 940310?

The following products are excluded from HS 940310: metal furniture for domestic use (e.g., patio furniture, kitchen cabinets), industrial workshop furniture (e.g., heavy-duty workbenches), and metal furniture for specialized institutional settings like hospitals or schools, which may fall under different subheadings. For instance, metal lockers for gymnasiums are typically classified under 940320, and metal beds or bedsteads are classified under 940350, demonstrating that the "office" designation is critical for this classification.

What are common classification mistakes for HS 940310?

A common error is misinterpreting the intended use of the furniture. For example, metal shelving units that are robust enough for a warehouse but are marketed and sold for office storage might be incorrectly classified. According to General Rule of Interpretation (GRI) 3(b), when goods are mixed or composed of different materials or components, classification is determined by the essential character. Importers may also mistakenly classify metal furniture designed for other commercial or public spaces under this subheading, overlooking specific subheadings for such items.

How should importers classify products under HS 940310?

The correct procedure for classifying metal furniture under HS 940310 involves a thorough examination of the product's design, materials, and intended application. Importers and customs brokers must consult the official tariff schedule of the importing country, such as the USITC HTS or the UK Trade Tariff, and review the explanatory notes for Heading 9403. Confirming that the furniture is predominantly made of metal and is specifically designed for office environments, distinguishing it from domestic or industrial furniture, is paramount for accurate declaration.

How is the duty calculated for products under HS 940310?

A shipment of 100 metal office chairs, each weighing 15 kg and declared at a customs value of $50 per chair (total value $5,000), would attract a US duty. Assuming a Most Favored Nation (MFN) duty rate of 3.5% ad valorem, the duty would be calculated as 3.5% of the total declared value. Therefore, the duty amount is $175.00 ($5,000 × 0.035). This calculation is based on the MFN rate published in the USITC Harmonized Tariff Schedule, which is accessible online.

Which trade agreements reduce duties for HS 940310?

Several free trade agreements may reduce the applicable duty rate for HS 940310, including the United States-Mexico-Canada Agreement (USMCA), which can provide for Free entry for qualifying originating goods from Canada and Mexico. The Comprehensive and Progressive Agreement for Trans-Pacific Partnership (CPTPP) also offers preferential rates, potentially Free, for qualifying goods from member countries like Vietnam. To claim these preferences, importers typically require a self-certified origin statement for USMCA or a specific origin declaration for CPTPP, depending on the jurisdiction and the specific agreement's requirements.

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