HS 940330 Wooden furniture of a kind used in offices

Quick Answer: Wooden office furniture imported under HS 940330 enters the UK at 0.00%, the EU at 0.00%, and the US at Free under the MFN rate. This classification specifically covers wooden furniture designed and intended for use in office environments, such as desks, filing cabinets, and office chairs. It excludes furniture for other commercial or public spaces, or residential use. Importers should verify specific product descriptions against the detailed tariff notes in each jurisdiction to ensure correct classification. CustomTariffs aggregates this data, highlighting the generally duty-free entry for this category in major markets, though specific product variations or origin rules may apply.

What Are the Import Duty Rates?

🇬🇧 United Kingdom

Code MFN Preferential Unit
9403301900 0.00 % — —
9403309100 0.00 % — —
9403309900 0.00 % — —
9403300000 — — —
9403301100 0.00 % — —

🇪🇺 European Union (TARIC)

Code MFN Preferential Unit
9403300000 0.00 % — —
9403301100 0.00 % — —
9403301900 0.00 % — —
9403309100 0.00 % — —
9403309900 0.00 % — —

🇺🇸 United States (HTSUS)

Code MFN Preferential Unit
9403308001 — — ["No."]
9403304000 Free — ["No."]
9403308021 — — ["No."]
940330 — — —
94033080 Free — [""]

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 940330 cover?

This subheading covers wooden furniture specifically designed for office use, as defined by the World Customs Organization's Harmonized System (WCO HS) Explanatory Notes and further elaborated in national tariff schedules like the USITC Harmonized Tariff Schedule (HTS) and the EU's TARIC database. This includes items such as desks, tables, filing cabinets, bookcases, and chairs intended for office environments, provided they are predominantly made of wood. The key criterion is their intended function and design for office applications.

What falls outside HS 940330?

The following products are excluded from HS 940330: furniture made predominantly of materials other than wood, such as metal or plastic office furniture (which would fall under other headings within 9403), and furniture not specifically designed for office use, such as household furniture (e.g., dining tables, bedroom wardrobes). Furthermore, specialized office equipment that is not primarily furniture, like office machines or safes, are classified elsewhere. For instance, a metal filing cabinet would typically be classified under HS 940310.

What are common classification mistakes for HS 940330?

A common error is misinterpreting the "predominantly of wood" requirement, leading to the incorrect classification of composite furniture. According to General Rule of Interpretation (GRI) 3(b), when goods are composed of different materials, classification is determined by the material that gives them their essential character. Importers may also mistakenly classify general-purpose wooden furniture, not specifically designed for office use, under this subheading, when it should be classified under other headings for wooden furniture.

How should importers classify products under HS 940330?

The correct procedure for classifying wooden office furniture under HS 940330 involves a two-step process: first, confirm the primary material is wood, and second, verify the furniture's design and intended use is for an office environment. Importers and customs brokers should consult the WCO HS Explanatory Notes and the specific tariff schedule of the importing country, such as the USITC HTS or the UK Trade Tariff, to ensure accurate classification based on product descriptions and specifications.

How is the duty calculated for products under HS 940330?

A wooden executive desk weighing 150 kg and declared at a customs value of $1,200 USD would attract a US duty of $180.00. This is calculated using the Most Favored Nation (MFN) duty rate of 15% ad valorem, applied to the declared customs value ($1,200 USD × 0.15 = $180.00). This rate is published in the USITC Harmonized Tariff Schedule for HS code 940330. Note that specific product descriptions might lead to different subheadings with varying rates.

Which trade agreements reduce duties for HS 940330?

Several free trade agreements may reduce the applicable duty rate for HS 940330. For instance, under the United States-Mexico-Canada Agreement (USMCA), qualifying wooden office furniture originating from Canada or Mexico can be imported duty-free. Similarly, the Comprehensive and Progressive Agreement for Trans-Pacific Partnership (CPTPP) may offer preferential rates for qualifying goods from member countries like Vietnam. Documentation typically required includes a USMCA certification of origin or a CPTPP certificate of origin.

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Which HS Codes Are Related?

HS 940350 HS 940310 HS 940340 HS 940360 HS 940320 HS 940370

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 940330, 'Wooden furniture of a kind used in offices'?

The Most Favored Nation (MFN) duty rate for HS code 940330 is typically 3.5% ad valorem in the United States. However, preferential duty rates may apply under various Free Trade Agreements (FTAs) such as the USMCA, where eligible goods may enter duty-free. It is crucial to consult the specific tariff schedule of the importing country and verify the origin of the goods to determine the applicable duty rate. For example, under the EU TARIC system, the rate can vary, often being around 3.7% ad valorem, but can be reduced to 0% for goods originating from countries with preferential trade agreements.

What specific criteria define 'wooden furniture of a kind used in offices' under HS code 940330?

HS code 940330 covers wooden furniture primarily designed for use in an office environment. This includes items such as desks, tables, filing cabinets, bookcases, and chairs intended for office use. Key classification factors include the material (predominantly wood), the design and construction indicative of office functionality, and the intended use. Furniture designed for other specific purposes, such as household use (e.g., dining tables not intended for office settings) or industrial workshops, would be classified under different HS codes. The WCO Harmonized System Explanatory Notes provide further guidance on distinguishing office furniture from other types.

What documentation is typically required when importing wooden office furniture under HS code 940330?

Standard import documentation for HS code 940330 generally includes a commercial invoice, packing list, and bill of lading or air waybill. Crucially, for preferential duty rates under FTAs, a Certificate of Origin (COO) is often required, demonstrating that the goods meet the rules of origin specified in the trade agreement. Importers may also need to provide product specifications or brochures to substantiate the classification as 'furniture of a kind used in offices.' Compliance with any specific country's import regulations, such as CPSC requirements in the US for furniture safety, is also essential.

How is the import duty for HS code 940330 calculated, and can you provide an example?

The duty for HS code 940330 is typically calculated on an ad valorem basis, meaning it is a percentage of the declared customs value of the goods. For example, if the MFN duty rate is 3.5% and you import wooden office desks with a total customs value of $10,000, the duty calculation would be: $10,000 (Customs Value) × 0.035 (Duty Rate) = $350.00 (Import Duty). If the duty were based on a specific rate (e.g., per unit), the calculation would be rate per unit × number of units. Always ensure the customs value is correctly determined according to the relevant valuation rules (e.g., WTO Customs Valuation Agreement).

Which common trade agreements might offer preferential duty rates for HS code 940330, and how can importers leverage them?

Several trade agreements can provide preferential duty rates for wooden office furniture classified under HS 940330. For imports into the United States, the United States-Mexico-Canada Agreement (USMCA) is a prime example, potentially offering duty-free entry if the furniture meets the agreement's rules of origin, particularly concerning substantial transformation and regional value content. Other agreements, such as those between the EU and various countries (e.g., CETA with Canada), or the UK's trade agreements post-Brexit, may also offer reduced or zero duties. To leverage these agreements, importers must obtain a valid Certificate of Origin from the exporter, demonstrating that the goods qualify under the specific trade agreement's rules of origin. This requires careful verification of the manufacturing location and material sourcing.