HS 940350 Wooden furniture of a kind used in the bedroom

Quick Answer: Wooden furniture of a kind used in the bedroom imported under HS 940350 enters the UK at 0.00%, the EU at 0.00%, and the US with rates varying from Free to 42.5% ad valorem. This classification specifically covers freestanding wooden furniture designed for bedroom use, such as wardrobes, chests of drawers, and bedside tables, excluding built-in or custom-fitted furniture. Importers should be aware of the significant duty rate disparities in the US market. According to CustomTariffs data, careful consideration of the specific US tariff subheadings is crucial for accurate declaration and duty calculation.

What Are the Import Duty Rates?

🇬🇧 United Kingdom

Code MFN Preferential Unit
9403500000 0.00 % — —

🇪🇺 European Union (TARIC)

Code MFN Preferential Unit
9403500000 0.00 % — —

🇺🇸 United States (HTSUS)

Code MFN Preferential Unit
9403504000 Free — ["No."]
94035090 Free — —
9403509042 — — ["No."]
9403509080 — — ["No."]
940350 — — —

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 940350 cover?

This subheading covers wooden furniture specifically designed for use in the bedroom, as defined by the World Customs Organization's Harmonized System (WCO HS) Nomenclature. This includes items such as beds, wardrobes, dressers, nightstands, and chests of drawers, when primarily constructed of wood. Official definitions from sources like the USITC Harmonized Tariff Schedule (HTS) and the EU TARIC database confirm that the key criterion is the intended use in a bedroom environment, irrespective of whether the furniture is assembled or unassembled, provided it is presented in a form suitable for such use.

What falls outside HS 940350?

The following products are excluded from HS 940350: furniture not primarily made of wood, such as metal or plastic bedroom furniture, which would be classified under other headings within Chapter 94. Additionally, upholstered furniture, even if intended for the bedroom, is typically classified under HS 9401. Furniture for other rooms, like dining tables (HS 940360) or office desks (HS 940330), are also distinct. Items that are not furniture, such as wooden decorative panels or building components, are classified elsewhere.

What are common classification mistakes for HS 940350?

A common error is misinterpreting the primary material of the furniture. If a bedroom furniture item contains significant components of metal or plastic that are not merely accessories, it may not qualify for HS 940350. Furthermore, confusing bedroom furniture with furniture for other domestic uses, such as living room cabinets or dining room chairs, is another frequent mistake. Adherence to General Interpretative Rule 1 (GIR 1) and Section XX, Note 2 of the HTS, which often dictates classification by essential character, is crucial.

How should importers classify products under HS 940350?

The correct procedure for classifying bedroom furniture under HS 940350 involves a multi-step process. First, determine the primary material of construction; it must be predominantly wood. Second, ascertain the intended use; the furniture must be specifically designed for a bedroom. Reviewing product descriptions, marketing materials, and the physical characteristics of the item is essential. Importers and customs brokers should consult official tariff schedules and, if necessary, seek a binding ruling from customs authorities to ensure accurate classification.

How is the duty calculated for products under HS 940350?

A solid pine wood nightstand weighing 15 kg and declared at a customs value of $100 USD would attract a US duty of $7.00. This is calculated using the Most Favored Nation (MFN) duty rate of 7.0% ad valorem, applied to the declared customs value. The calculation is: 7.0% × $100 USD = $7.00. This rate is published in the USITC Harmonized Tariff Schedule (HTS) under subheading 940350.9040 for bedroom furniture of pine.

Which trade agreements reduce duties for HS 940350?

Several free trade agreements may reduce the applicable duty rate for HS 940350, including the United States-Mexico-Canada Agreement (USMCA). Under USMCA, eligible bedroom furniture originating from Canada or Mexico can be imported duty-free. For preferential treatment, a valid USMCA certification of origin is required. Additionally, the Generalized System of Preferences (GSP) may offer reduced or duty-free entry for eligible goods from certain developing countries, requiring a GSP Form A. The specific preferential rate and documentation depend on the origin country and the importing jurisdiction.

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Which HS Codes Are Related?

HS 940330 HS 940340 HS 940360 HS 940370 HS 940310 HS 940320

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 940350, 'Wooden furniture of a kind used in the bedroom'?

The import duty rates for HS code 940350 vary significantly by importing country. For example, under the US Harmonized Tariff Schedule (HTS), the general Most Favored Nation (MFN) rate is 0.00%. However, preferential rates under trade agreements may apply. In the European Union, the TARIC system shows a rate of 0.00% for many origins, but specific trade agreements or origin countries can influence this. The UK Trade Tariff also lists a 0.00% duty for most origins. It is crucial to consult the specific tariff schedule of the destination country for the definitive rate applicable to your shipment.

What specific criteria determine if wooden bedroom furniture falls under HS code 940350?

HS code 940350 covers 'Wooden furniture of a kind used in the bedroom'. The key classification criteria are: 1. Material: The furniture must be primarily made of wood. 2. Intended Use: It must be designed or intended for use in a bedroom. This includes items like beds, wardrobes, dressers, nightstands, and chests of drawers. Furniture not specifically designed for bedrooms, even if sometimes placed there, would be classified under other subheadings of 9403. For instance, general-purpose tables or chairs would not typically fall under this code unless their design clearly indicates bedroom use.

What documentation is typically required when importing wooden bedroom furniture classified under HS 940350?

Standard documentation for importing wooden bedroom furniture under HS 940350 includes a commercial invoice detailing the value, quantity, and description of the goods; a packing list specifying the contents of each package; and a bill of lading or air waybill for transportation. Depending on the importing country's regulations, a certificate of origin may be required to claim preferential duty rates under trade agreements. Some countries may also require specific declarations regarding the wood type and its sourcing to comply with regulations concerning illegal logging (e.g., EU Timber Regulation, Lacey Act in the US).

How are import duties calculated for HS 940350, and can you provide an example?

Import duties are typically calculated based on either an ad valorem rate (a percentage of the declared customs value) or a specific rate (a fixed amount per unit of quantity). For HS 940350, most major trading blocs currently apply a 0.00% ad valorem duty rate. If, hypothetically, a country had a 5% ad valorem duty rate on this item, and you imported a bedroom dresser valued at $500, the duty calculation would be: Duty Amount = Value × Duty Rate. In this example: Duty Amount = $500 × 5% = $25.00. It is crucial to verify the exact duty calculation method and rate for the specific destination country.

Which common trade agreements might offer preferential duty rates for wooden bedroom furniture (HS 940350)?

Several trade agreements can impact duty rates for HS 940350. For imports into the United States, the USMCA (United States-Mexico-Canada Agreement) may offer preferential treatment for furniture originating from Canada or Mexico. For imports into the European Union, agreements with countries like Switzerland, Norway, or specific partner countries under the EU's trade policy can lead to reduced or zero duties. The UK has its own set of trade agreements post-Brexit, including the EU-UK Trade and Cooperation Agreement, which can affect duties on furniture moving between the UK and the EU. Importers must verify the rules of origin under the relevant trade agreement to determine eligibility for preferential rates.