HS 940370 Furniture of plastics

Quick Answer: Furniture of plastics imported under HS 940370 enters the UK at 0.00%, the EU at 0.00%, and the US with a range of rates including Free and 65% ad valorem. This Harmonized System code specifically covers furniture made predominantly from plastics, including items for domestic, office, or public use, such as chairs, tables, cabinets, and display units. Importers should be aware of the significant duty rate disparity in the US market, necessitating careful verification of the specific sub-heading and applicable rate. According to CustomTariffs data, understanding these jurisdictional differences is crucial for accurate landed cost calculations and compliance.

What Are the Import Duty Rates?

🇬🇧 United Kingdom

Code MFN Preferential Unit
9403700000 0.00 % — —

🇪🇺 European Union (TARIC)

Code MFN Preferential Unit
9403700000 0.00 % — —

🇺🇸 United States (HTSUS)

Code MFN Preferential Unit
9403704001 — — ["No."]
9403704002 — — ["No."]
9403704015 — — ["No."]
9403708001 — — ["No."]
94037040 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 940370 cover?

This subheading covers furniture made predominantly of plastics, as defined by the World Customs Organization's Harmonized System (WCO HS) Nomenclature. This includes a wide array of items such as chairs, tables, cabinets, shelving units, and beds, provided their primary component material is plastic. Official definitions from sources like the USITC Harmonized Tariff Schedule (HTS) and the EU's TARIC database confirm that the plastic construction is the defining characteristic for classification under this code, encompassing both rigid and flexible plastics.

What falls outside HS 940370?

The following products are excluded from HS 940370: furniture where plastic is not the predominant material, such as metal or wooden furniture with minor plastic components, and furniture specifically classified elsewhere. For instance, children's tricycles with plastic seats are classified under heading 8712, and plastic articles for technical uses, like laboratory equipment, fall under different headings. Upholstered furniture where the plastic is solely for covering the frame is also typically excluded.

What are common classification mistakes for HS 940370?

A common error is misinterpreting the predominant material. General Interpretative Rule 3(b) of the Harmonized System states that goods composed of different materials are classified according to the material that gives them their essential character. Importers may incorrectly classify furniture with mixed materials, such as a plastic chair with a metal frame, under 940370 if the plastic does not indeed impart the essential character, leading to misclassification and potential duty discrepancies.

How should importers classify products under HS 940370?

The correct procedure for classifying furniture under HS 940370 involves a thorough examination of the product's material composition. Importers and customs brokers must determine the predominant material by weight or volume. If plastic is the primary material, the item is likely to fall under this subheading. Consulting the official tariff schedule of the importing country, such as the USITC HTS or the UK Trade Tariff, and referencing Explanatory Notes from the WCO is crucial for accurate classification.

How is the duty calculated for products under HS 940370?

A set of 50 plastic stacking chairs, weighing a total of 150 kg and declared at a customs value of $1,000 USD, would attract a US duty of $100.00. This is calculated using the Most Favored Nation (MFN) duty rate of 10% ad valorem, applied to the declared customs value ($1,000 USD × 10% = $100.00). This calculation is based on the rates published in the USITC Harmonized Tariff Schedule, which often uses ad valorem rates for furniture items.

Which trade agreements reduce duties for HS 940370?

Several free trade agreements may reduce the applicable duty rate for HS 940370, including the United States-Mexico-Canada Agreement (USMCA), which can offer duty-free entry for qualifying goods originating from Canada and Mexico. The UK's Free Trade Agreement with the EU can also provide preferential rates, often Free, for goods originating from the EU. Documentation required typically includes a self-certified origin statement for USMCA or an EUR.1 movement certificate for EU/UK preferences.

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Which HS Codes Are Related?

HS 940340 HS 940330 HS 940350 HS 940320 HS 940360 HS 940310

Not the right code? Search all HS codes to find the correct tariff classification.

FAQ

What are the typical import duty rates for furniture of plastics (HS 940370) into the United States, the European Union, and the United Kingdom?

Import duty rates for HS code 940370, 'Furniture of plastics,' vary by destination. For the United States, under the Harmonized Tariff Schedule (USITC), the Most Favored Nation (MFN) duty rate is typically 3.5% ad valorem. In the European Union, under the TARIC system, the rate is generally 0.00% ad valorem for most non-EU countries. For the United Kingdom, the UK Global Online Trade Tariff often lists a duty rate of Free (0.00%) ad valorem for goods originating from many countries. It is crucial to verify the specific rate based on the country of origin and any applicable trade agreements.

What specific criteria determine if furniture falls under HS 940370 as 'Furniture of plastics'?

To be classified under HS 940370, the furniture must be primarily constructed from plastics. This means that plastic is the predominant material by weight or value, or it forms the essential character of the item. The item must also be designed for use as furniture, such as seating, tables, storage units, or display units. Items that are not primarily of plastic, or are not considered furniture (e.g., building components, industrial equipment), would be classified elsewhere.

How is the import duty for HS 940370 calculated, and can you provide an example?

The duty for HS 940370 is typically calculated on an ad valorem basis, meaning it's a percentage of the declared customs value of the goods. For example, if a shipment of plastic chairs (HS 940370) has a declared customs value of $10,000 and the applicable duty rate is 3.5% (e.g., US MFN rate), the import duty would be calculated as: $10,000 (Value) × 0.035 (Duty Rate) = $350. Some countries may also have specific additional duties or taxes, such as VAT or GST, which are calculated separately.

What documentation is typically required when importing furniture of plastics (HS 940370)?

Standard import documentation for HS 940370 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 country of import and the origin of the goods, a certificate of origin may be required to claim preferential duty rates under trade agreements. Importers should also be aware of any specific safety or compliance standards for furniture in the destination country, which might necessitate additional declarations or testing certificates.

Do trade agreements, such as the USMCA or EU Free Trade Agreements, affect the duty rates for HS 940370?

Yes, trade agreements can significantly impact duty rates for HS 940370. For instance, under the United States-Mexico-Canada Agreement (USMCA), furniture of plastics originating from Canada or Mexico may qualify for duty-free entry into the United States, provided they meet the agreement's rules of origin. Similarly, the European Union has numerous Free Trade Agreements (FTAs) with various countries that can reduce or eliminate duties on goods like plastic furniture. To benefit from these preferential rates, importers must possess a valid certificate of origin and ensure the goods meet the specific rules of origin outlined in the respective trade agreement.