HS 940360 Other wooden furniture

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What products does HS 940360 cover?

This subheading covers other wooden furniture not specifically mentioned in preceding subheadings of Heading 9403. According to the World Customs Organization's Harmonized System Nomenclature, this includes a wide array of wooden furniture for domestic, public, or professional use, such as tables, chairs, beds, cabinets, and shelves, provided they are primarily constructed of wood and do not fall under more specific classifications like office furniture or kitchen furniture. The USITC Harmonized Tariff Schedule (HTS) and the EU's TARIC database provide further detail, generally encompassing unfinished or finished wooden items for living rooms, bedrooms, and dining rooms.

What falls outside HS 940360?

The following products are excluded from HS 940360: furniture of metal, plastics, or other materials not primarily wood; furniture specifically classified elsewhere, such as office furniture (9403.30), metal furniture (9403.10), or furniture of plastics (9403.70); upholstered furniture where the upholstery is the dominant characteristic; and wooden articles that are not furniture, such as wooden doors, windows, or building components. For instance, a wooden desk with integrated filing cabinets would likely be classified under office furniture (9403.30), not "other wooden furniture."

What are common classification mistakes for HS 940360?

A common error is misinterpreting the primary material of construction or overlooking more specific headings. For example, if a wooden table has significant metal components that are integral to its structure or function, it might be misclassified under 940360 when it should be classified under a metal furniture heading. Furthermore, confusion can arise with composite wood products; General Rule of Interpretation (GRI) 3(b) often applies when goods are composed of different materials, requiring classification based on the material that gives them their essential character. Incorrectly applying this rule can lead to misclassification.

How should importers classify products under HS 940360?

The correct procedure for classifying products under HS 940360 involves a systematic approach. Importers and customs brokers must first identify the primary material of the furniture, confirming it is predominantly wood. Then, they should consult the Explanatory Notes to the Harmonized System and the specific tariff schedules of the importing country, such as the USITC HTS or the UK Trade Tariff. If the furniture is not specifically covered by a more precise heading (e.g., office, metal, or plastic furniture), and it is indeed wooden furniture, then 940360 is the appropriate classification. Reviewing product descriptions and technical specifications is crucial.

How is the duty calculated for products under HS 940360?

A solid oak dining table weighing 50 kg and declared at a customs value of $500 USD would attract a US duty of $50.00. This is calculated using the Most Favored Nation (MFN) duty rate of 10% ad valorem, applied to the declared customs value: 10% of $500 USD = $50.00. This calculation is based on the USITC Harmonized Tariff Schedule (HTS) for subheading 9403.60.9000, which specifies a 10% MFN rate for "Other wooden furniture."

Which trade agreements reduce duties for HS 940360?

Several free trade agreements may reduce the applicable duty rate for HS 940360, including the United States-Mexico-Canada Agreement (USMCA), which can provide for Free duty rates for qualifying goods originating from Canada and Mexico. The Comprehensive and Progressive Agreement for Trans-Pacific Partnership (CPTPP) also offers preferential rates for originating goods from member countries like Vietnam. To claim these preferences, a self-certified origin statement or a specific certificate of origin, depending on the agreement and jurisdiction, is typically required. For goods originating from developing countries under the Generalized System of Preferences (GSP), a Form A certificate may be necessary.

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