HS 940320 Other metal furniture
Quick Answer: Other metal furniture imported under HS 940320 enters the UK at 0.00%, the EU at 0.00%, and the US with rates ranging from Free to 45% ad valorem. This classification encompasses a broad category of metal furniture not specifically listed elsewhere in Chapter 94, including metal cabinets, shelving units, workbenches, and various types of metal seating and tables for domestic, office, or industrial use. Importers should be aware of the significant duty rate disparity in the US market, necessitating careful product-specific classification to determine the applicable tariff. According to CustomTariffs data, understanding these variations is crucial for accurate landed cost calculations and compliance.
What Are the Import Duty Rates?
🇬🇧 United Kingdom
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 9403200000 | — | — | — |
| 9403202000 | 0.00 % | — | — |
| 9403208000 | 0.00 % | — | — |
🇪🇺 European Union (TARIC)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 9403200000 | 0.00 % | — | — |
| 9403202000 | 0.00 % | — | — |
| 9403208000 | 0.00 % | — | — |
🇺🇸 United States (HTSUS)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 9403200035 | — | — | ["No."] |
| 9403200040 | — | — | ["No."] |
| 9403200011 | — | — | ["No."] |
| 9403200016 | — | — | ["No."] |
| 9403200017 | — | — | ["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 Has Trade Volume Developed?
Trade Volume 2023
How to Classify This HS Code?
What products does HS 940320 cover?
This subheading covers "Other metal furniture" not elsewhere specified or included in Heading 9403. According to the World Customs Organization (WCO) Harmonized System Explanatory Notes and definitions found in official tariff schedules like the USITC Harmonized Tariff Schedule (HTS) and the EU's TARIC database, this category encompasses a wide array of metal furniture items. This includes, but is not limited to, metal shelving units, metal cabinets, metal workbenches, metal lockers, metal display stands, and metal tables not specifically classified under other subheadings within 9403. The defining characteristic is that the primary material of construction is metal, and the item functions as furniture.
What falls outside HS 940320?
The following products are excluded from HS 940320: furniture of wood, of plastics, or of other materials not primarily metal; specialized furniture such as medical, dental, surgical, or veterinary furniture (which may fall under Chapter 90); office furniture of metal specifically classified elsewhere (e.g., certain filing cabinets might have specific subheadings); furniture of a kind used in shops, workshops, hotels, restaurants, or similar public premises if they have specific classifications; and metal parts of furniture. For instance, metal chairs and metal tables designed for specific public uses or made from materials other than metal would not be classified here.
What are common classification mistakes for HS 940320?
A common error is misinterpreting the primary material of construction. If a piece of furniture has significant components of both metal and another material, such as wood or plastic, the classification depends on the overall character of the goods, often determined by the material that predominates by weight or value, as per General Interpretative Rule (GIR) 3. Another mistake is classifying specialized metal items that are not considered general furniture, such as metal industrial equipment or metal display fixtures for specific retail purposes, which may have more precise classifications elsewhere in the tariff schedule.
How should importers classify products under HS 940320?
The correct procedure for classifying products under HS 940320 involves a multi-step process. First, determine the primary material of construction; if it is metal and the item is furniture not specifically provided for elsewhere, it is a candidate. Second, consult the Explanatory Notes for Heading 9403 and the specific subheadings to ensure it is not excluded. Third, review the USITC HTS or EU TARIC for any specific national subdivisions or additional notes that might apply. Importers and customs brokers should examine product descriptions, technical specifications, and intended use to confirm the correct classification.
How is the duty calculated for products under HS 940320?
A shipment of 100 metal industrial shelving units, each weighing 5 kg, with a total declared customs value of $5,000 USD, would attract a US duty. Assuming an applicable Most Favored Nation (MFN) duty rate of 4.5% ad valorem for HS 940320 as published in the USITC Harmonized Tariff Schedule, the duty would be $225.00 USD (4.5% × $5,000 USD). This calculation is based on the declared value, as the ad valorem rate is applied to the customs value of the imported goods.
Which trade agreements reduce duties for HS 940320?
Several free trade agreements may reduce the applicable duty rate for HS 940320, including the United States-Mexico-Canada Agreement (USMCA), which can result in a duty rate of Free for qualifying goods originating from Canada or Mexico. Additionally, goods originating from countries benefiting from the Generalized System of Preferences (GSP) program may also receive reduced or Free duty rates. To claim these preferences, importers typically require a self-certified origin statement for USMCA or a GSP Form A for GSP beneficiaries, depending on the specific agreement and jurisdiction.
```Which HS Codes Are Related?
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FAQ
What is the general import duty rate for HS code 940320 (Other metal furniture) in the United States?
The general Most Favored Nation (MFN) duty rate for goods classified under HS code 940320 in the United States is 0.00%. This means that typically, no duty is applied to this category of metal furniture when imported from countries with MFN status. For specific preferential rates under trade agreements, consult the US International Trade Commission (USITC) Harmonized Tariff Schedule.
How is the duty calculated for HS code 940320 if a duty were applicable?
While the U.S. MFN rate is 0.00%, if a duty were applicable (e.g., under certain trade actions or from non-MFN countries), it would typically be calculated on an ad valorem basis, meaning a percentage of the declared customs value of the goods. For example, if the duty rate were 4.5% and the declared value of the imported metal furniture was $10,000, the duty would be $10,000 * 0.045 = $450. Always verify the specific duty rate applicable to your country of origin and the current tariff schedule.
What documentation is typically required for importing goods under HS code 940320?
Standard import documentation for HS code 940320 generally includes a commercial invoice, packing list, bill of lading or air waybill, and a customs entry summary. Depending on the origin and specific product, additional certifications or declarations related to safety standards, materials, or country of origin may be required. Consult with your customs broker for precise requirements.
Are there specific criteria to distinguish 'Other metal furniture' (940320) from other metal furniture categories?
HS code 940320 covers metal furniture not specifically listed under other headings within Chapter 94. This includes items like metal filing cabinets, metal shelving units, metal tool chests, metal beds, and metal chairs or tables not elsewhere specified. If the furniture is primarily of metal and does not fit into more specific categories like office furniture (9403.30-9403.70) or household furniture (9403.40-9403.80), it generally falls under 940320. The WCO's Explanatory Notes provide detailed guidance on classification.
Do trade agreements, such as the USMCA, affect the duty rates for HS code 940320?
Yes, trade agreements can significantly impact duty rates. For instance, under the United States-Mexico-Canada Agreement (USMCA), eligible metal furniture originating from Canada or Mexico may qualify for preferential duty-free treatment (0.00%) upon meeting the rules of origin. Importers must obtain a Certificate of Origin and ensure the goods comply with all USMCA requirements to claim these benefits. Always check the specific provisions of applicable trade agreements and consult official tariff schedules like the USITC HTS.