HS 940382 Furniture of other materials, including cane, osier, bamboo or similar materials

Quick Answer: Furniture of other materials, including cane, osier, bamboo or similar materials, imported under HS 940382 enters the UK at 4.00%, the EU at 5.60%, and the US at a range of rates including Free and 60% ad valorem. This classification specifically covers furniture constructed from materials such as bamboo, rattan, willow, or similar pliable plant-based materials, excluding those primarily made of wood, metal, or plastics. Importers should be aware of the significant duty rate disparity in the US, which can heavily influence sourcing decisions. 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
9403820000 4.00 % — —
9403820090 4.00 % — —
9403820010 4.00 % — —

🇪🇺 European Union (TARIC)

Code MFN Preferential Unit
9403820000 5.60 % — —
9403820010 5.60 % — —
9403820090 5.60 % — —

🇺🇸 United States (HTSUS)

Code MFN Preferential Unit
94038200 Free — —
9403820001 — — ["No."]
9403820015 — — ["No."]
9403820002 — — ["No."]
9403820030 — — ["No."]

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 940382 cover?

This subheading covers furniture constructed from materials such as cane, osier, bamboo, or similar plant-based materials. According to the World Customs Organization's Harmonized System Nomenclature, this category includes items like chairs, tables, cabinets, and beds where the primary structural or visible components are derived from these natural fibers. The USITC Harmonized Tariff Schedule (HTS) and the EU's TARIC database confirm that furniture predominantly made from these materials, regardless of whether they are woven, plaited, or otherwise worked, falls under this classification, provided they are not specifically excluded elsewhere.

What falls outside HS 940382?

The following products are excluded from HS 940382: furniture made from other materials, such as wood, metal, or plastics, even if they incorporate decorative elements of cane or bamboo; upholstered furniture where the primary construction is not of these materials; and certain specialized furniture like medical or laboratory equipment. For instance, a wooden table with bamboo legs would likely be classified under a wood furniture heading, and a purely decorative bamboo screen not intended for functional furniture use would also fall elsewhere, typically under heading 4603.

What are common classification mistakes for HS 940382?

A common error is misinterpreting the primary material of construction. General Interpretative Rule 3(b) for the interpretation of the Harmonized System states that mixtures or composite goods shall be classified as if they consisted of the material or component which gives them their essential character. Importers may incorrectly classify furniture with minor bamboo accents under 940382 if the main structure is wood or metal, or conversely, classify items that are primarily decorative rather than functional furniture under this code.

How should importers classify products under HS 940382?

The correct procedure for classifying furniture under HS 940382 involves a thorough examination of the product's construction and primary materials. Importers and customs brokers must ascertain the dominant material by weight, volume, or function. Consulting the Explanatory Notes to the Harmonized System and the specific tariff schedules of the importing country, such as the UK Trade Tariff, is crucial. If the furniture is predominantly made of cane, osier, bamboo, or similar materials, and is not otherwise specified, then 940382 is the appropriate classification.

How is the duty calculated for products under HS 940382?

A set of four bamboo dining chairs, weighing a total of 20 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 ($500 USD × 10% = $50.00). This calculation is based on the rates published in the USITC Harmonized Tariff Schedule for subheading 9403.82.0000.

Which trade agreements reduce duties for HS 940382?

Several free trade agreements may reduce the applicable duty rate for HS 940382, 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. Additionally, the Generalized System of Preferences (GSP) may offer reduced or Free duty rates for eligible goods from developing countries. To claim these preferences, importers typically require a self-certified origin statement for USMCA or a GSP Form A for GSP beneficiaries, depending on the specific agreement and importing country's regulations.

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Which HS Codes Are Related?

HS 940383 HS 940152 HS 940360 HS 940330 HS 940370 HS 940153

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

FAQ

What are the typical import duty rates for furniture classified under HS code 940382 (furniture of cane, osier, bamboo or similar materials)?

Import duty rates for HS code 940382 vary significantly by importing country. For example, under the US Harmonized Tariff Schedule (HTS), the Most Favored Nation (MFN) rate is typically 4.00% ad valorem. However, preferential rates may apply under trade agreements. For instance, goods originating from countries with a Free Trade Agreement (FTA) with the US may be eligible for duty-free entry. It is crucial to consult the specific tariff schedule of the destination country and verify the country of origin to determine applicable duties and any preferential treatment. Always refer to official sources like the USITC HTS, EU TARIC, or UK Trade Tariff for precise rates.

How is the import duty for HS 940382 calculated? Can you provide an example?

Import duty for HS code 940382 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 bamboo chairs (HS 940382) has a declared customs value of $10,000 USD and the applicable MFN duty rate is 4.00%, the import duty would be calculated as: $10,000 (Customs Value) × 0.04 (Duty Rate) = $400 USD. Some countries may also apply specific duties based on weight or unit, or a combination of ad valorem and specific duties. Always confirm the basis of duty calculation with the importing country's customs authority.

What are the key classification criteria for furniture to be classified under HS code 940382?

HS code 940382 covers furniture made from materials such as cane, osier, bamboo, or similar materials. The primary classification criterion is the material composition of the furniture. The structure and function of the item must also align with the definition of 'furniture' as typically understood in customs law – articles of a kind usually used to furnish a house, office, or other premises. Items primarily made of these natural fibrous materials, or where these materials form a significant structural or decorative element, will generally fall under this code. Exclusions may apply if the item is considered a work of art, a lighting fixture, or a specialized item classified elsewhere.

What documentation is typically required for importing furniture under HS code 940382?

When importing furniture under HS code 940382, standard import documentation is usually required. This 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. Crucially, for preferential duty rates, a Certificate of Origin is often mandatory, demonstrating that the goods meet the rules of origin for a specific trade agreement. Importers should also be aware of any specific import regulations or product safety standards that may apply to furniture in the destination country, which might necessitate additional certifications or declarations.

Are there common trade agreements that offer preferential duty rates for furniture classified under HS code 940382?

Yes, many trade agreements can offer preferential duty rates for furniture classified under HS code 940382. For example, if the furniture originates from a country that is part of the European Union, it may benefit from reduced or zero duties when imported into another EU member state under the EU's internal market rules. Similarly, the United States has Free Trade Agreements (FTAs) with countries like Mexico and Canada (USMCA), and other bilateral agreements that could grant preferential treatment for goods meeting the rules of origin. The UK also has various trade agreements post-Brexit. To leverage these benefits, importers must ensure the furniture meets the specific rules of origin outlined in the relevant trade agreement and possess the required proof of origin, such as a Certificate of Origin.