HS 940340 Wooden furniture of a kind used in the kitchen

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What products does HS 940340 cover?

This subheading covers wooden furniture specifically designed for use in the kitchen. According to the World Customs Organization's Harmonized System Nomenclature, this includes items like kitchen cabinets, cupboards, and dressers made predominantly of wood. The US International Trade Commission (USITC) Harmonized Tariff Schedule (HTS) and the EU's TARIC database confirm that furniture intended for kitchen functionality, such as storage for culinary items or preparation surfaces, falls within this classification, provided wood is the principal material by weight or value.

What falls outside HS 940340?

The following products are excluded from HS 940340: furniture not primarily made of wood, such as metal or plastic kitchen cabinets; furniture not intended for kitchen use, even if made of wood, like dining room tables or bedroom wardrobes; and kitchen appliances, even if integrated into wooden furniture. For instance, a freestanding wooden island with a built-in stovetop would likely be classified under its appliance heading, not this furniture code, and a wooden wine rack for a dining room would fall under a different subheading within 9403.

What are common classification mistakes for HS 940340?

A common error is misinterpreting "kind used in the kitchen" to include any wooden furniture that might be placed in a kitchen area, regardless of its primary design or function. For example, a wooden bookshelf intended for a living room, even if used to store cookbooks in a kitchen, would not be classified here. General Rule of Interpretation (GRI) 1, which states that classification shall be determined according to the terms of the headings and any relative section or chapter notes, is crucial. Misclassifying furniture with mixed materials, where wood is not the predominant component, is also frequent.

How should importers classify products under HS 940340?

The correct procedure for classifying kitchen furniture under HS 940340 involves a thorough examination of the product's material composition and intended use. Importers and customs brokers must determine the primary material by weight or value. If wood is predominant, they must then ascertain if the furniture's design and function are specifically for kitchen purposes, such as integrated storage or preparation areas. Consulting official tariff schedules like the USITC HTS or the EU TARIC, and referencing Explanatory Notes from the WCO, is essential for accurate classification.

How is the duty calculated for products under HS 940340?

A solid oak kitchen dresser weighing 50 kg and declared at a customs value of $1,000 USD would attract a US duty of $50.00. This is calculated using the Most Favored Nation (MFN) duty rate of 5.0% ad valorem, applied to the declared customs value. The calculation is: 5.0% × $1,000 USD = $50.00. This rate is published in the USITC Harmonized Tariff Schedule, specifically under HTSUS subheading 940340.0000.

Which trade agreements reduce duties for HS 940340?

Several free trade agreements may reduce the applicable duty rate for HS 940340, 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. The Comprehensive and Progressive Agreement for Trans-Pacific Partnership (CPTPP) also offers preferential rates, potentially Free, for originating goods from member countries like Vietnam. To claim these preferences, a USMCA Certificate of Origin or a CPTPP Certificate of Origin (e.g., Form CPTPP) is typically required, depending on the specific agreement and jurisdiction.

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