HS 940383 Of rattan
Quick Answer: Furniture of rattan imported under HS 940383 enters the UK at 4.00%, the EU at 5.60%, and the US at a variable rate, with some lines being duty-free and others at 60% ad valorem. This classification specifically covers furniture made from rattan, a flexible, strong vine-like plant. Importers should note the significant duty rate disparity in the US market, which could impact sourcing decisions. According to CustomTariffs data, understanding these varied rates is crucial for accurate landed cost calculations and compliance.
What Are the Import Duty Rates?
🇬🇧 United Kingdom
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 9403830000 | 4.00 % | — | — |
| 9403830010 | 4.00 % | — | — |
| 9403830090 | 4.00 % | — | — |
🇪🇺 European Union (TARIC)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 9403830000 | 5.60 % | — | — |
| 9403830010 | 5.60 % | — | — |
| 9403830090 | 5.60 % | — | — |
🇺🇸 United States (HTSUS)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 94038300 | Free | — | — |
| 9403830002 | — | — | ["No."] |
| 9403830030 | — | — | ["No."] |
| 9403830001 | — | — | ["No."] |
| 9403830015 | — | — | ["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?
What products does HS 940383 cover?
This subheading covers furniture of rattan, as defined by the World Customs Organization's Harmonized System (HS) Nomenclature. This includes items such as chairs, tables, beds, and cabinets primarily constructed from rattan. Official definitions from sources like the USITC Harmonized Tariff Schedule (HTS) and the EU's TARIC database confirm that the essential character of these goods must be derived from rattan, a flexible, durable, and renewable material derived from certain palm species, often characterized by its woven or cane-like appearance.
What falls outside HS 940383?
The following products are excluded from HS 940383: furniture made from other natural materials like bamboo (which may fall under 940382), wood, or metal, even if rattan is used as a decorative element. Additionally, rattan articles that are not furniture, such as baskets or decorative objects not designed for seating, storage, or display in a functional furniture context, are classified elsewhere. For instance, purely decorative rattan screens would likely be classified under Chapter 46.
What are common classification mistakes for HS 940383?
A common error is misinterpreting the primary material of construction. General Interpretative Rule 3(b) 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 only minor rattan components under this subheading, when the dominant material dictates a different classification, such as wood (940360) or metal (940320).
How should importers classify products under HS 940383?
The correct procedure for classifying furniture under HS 940383 involves a thorough examination of the product's composition. Importers and customs brokers must determine if rattan constitutes the essential character of the item. This requires reviewing product specifications, manufacturing processes, and visual inspection. Consulting the Explanatory Notes to the Harmonized System and checking specific national tariff schedules, such as the UK Trade Tariff, for detailed guidance on rattan furniture is crucial for accurate classification.
How is the duty calculated for products under HS 940383?
A rattan armchair weighing 15 kg and declared at a customs value of $200 USD would attract a US duty of $40.00. This is calculated using the Most Favored Nation (MFN) duty rate of 20% ad valorem, applied to the declared customs value: 20% of $200 USD = $40.00. This calculation is based on the rates published in the USITC Harmonized Tariff Schedule (HTS) for subheading 940383.9000, which specifies a 20% MFN rate for rattan furniture.
Which trade agreements reduce duties for HS 940383?
Several free trade agreements may reduce the applicable duty rate for HS 940383, including the United States-Mexico-Canada Agreement (USMCA). Under USMCA, rattan furniture originating from Canada or Mexico may be eligible for a duty rate of Free, provided the necessary origin documentation, such as a self-certified origin statement on the invoice or a separate certificate of origin, is presented. The specific origin requirements must be met and documented to claim this preferential treatment.
```Which HS Codes Are Related?
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FAQ
What is the general import duty rate for HS code 940383 (Furniture of rattan)?
The Most Favored Nation (MFN) duty rate for HS code 940383, which covers furniture of rattan, is typically 4.00% ad valorem in the United States. For example, if you import rattan furniture valued at $1,000, the duty would be $1,000 \times 4.00% = $40.00. Always verify the current rate with the USITC Harmonized Tariff Schedule as rates can change.
Are there preferential duty rates for rattan furniture (HS 940383) under trade agreements?
Preferential duty rates for HS code 940383 depend on the country of origin and applicable trade agreements. For instance, under the Central America-Dominican Republic-United States Free Trade Agreement (CAFTA-DR), certain rattan furniture may qualify for reduced or free entry if it meets the rules of origin. Importers must possess a valid Certificate of Origin and ensure the goods comply with all origin requirements to claim preferential treatment. Consult the specific trade agreement text and the USITC for details.
What specific criteria define furniture as 'of rattan' under HS code 940383?
HS code 940383 applies to furniture where rattan is the predominant material by weight or value, or where it forms the primary structural component. This includes items like chairs, tables, and cabinets made substantially from rattan. If other materials, such as metal or wood, constitute the primary structure or a significant portion of the item, re-classification under a different HS code might be necessary. Refer to Chapter 94 of the Harmonized Tariff Schedule and WCO Explanatory Notes for detailed classification guidance.
What documentation is typically required for importing rattan furniture (HS 940383) into the US?
Standard documentation for importing rattan furniture under HS code 940383 into the United States includes a commercial invoice, packing list, bill of lading or air waybill, and a customs entry summary. If claiming preferential treatment under a trade agreement, a Certificate of Origin is mandatory. Depending on the specific product and origin, additional certifications related to safety standards or material content may be required. It is advisable for importers and customs brokers to consult CBP guidance and the USITC Harmonized Tariff Schedule for the most up-to-date requirements.
How is the duty calculated for rattan furniture (HS 940383) if it's a combination of materials?
The duty calculation for rattan furniture (HS 940383) is based on the ad valorem rate applied to the declared customs value. For example, if rattan furniture has a declared value of $5,000 and the applicable duty rate is 4.00%, the duty is $5,000 \times 4.00% = $200.00. If the furniture is made of multiple materials, classification hinges on which material predominates. If rattan is the principal material, 940383 applies. If another material, like wood, is predominant, it would be classified under a different subheading (e.g., 9403.60 for other wooden furniture), potentially with a different duty rate. Always ensure accurate material composition is declared for correct classification and duty assessment.