HS 940389 Other
Quick Answer: Furniture imported under HS 940389 enters the UK at 4.00%, the EU at 5.60%, and the US with rates ranging from Free to 60% ad valorem. This residual classification applies to furniture not specifically enumerated in preceding headings within Chapter 94, such as furniture of wood, metal, or plastics, that doesn't fit more precise descriptions. Importers should exercise caution as the broad nature of "other" can lead to varied interpretations and duty rates across jurisdictions. According to CustomTariffs data, due diligence is crucial to ensure correct classification and avoid potential penalties.
What Are the Import Duty Rates?
🇬🇧 United Kingdom
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 9403890010 | 4.00 % | — | — |
| 9403890090 | 4.00 % | — | — |
| 9403890000 | 4.00 % | — | — |
🇪🇺 European Union (TARIC)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 9403890000 | 5.60 % | — | — |
| 9403890010 | 5.60 % | — | — |
| 9403890090 | 5.60 % | — | — |
🇺🇸 United States (HTSUS)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 9403896003 | — | — | ["No."] |
| 94038930 | Free | — | — |
| 9403893020 | — | — | ["No."] |
| 940389 | — | — | — |
| 9403893010 | — | — | ["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 940389 cover?
This subheading covers furniture, other than those specified in headings 9401 to 9403.81, made of materials such as plastics, wood, metal, or bamboo, which are not specifically classified under more precise subheadings within heading 9403. According to the WCO Harmonized System Explanatory Notes and definitions found in official tariff schedules like the USITC Harmonized Tariff Schedule (HTS) and the EU TARIC, this category is a residual one for furniture not fitting elsewhere, encompassing items like display units, stands, and other general-purpose furniture not made of specific materials like bamboo or cane.
What falls outside HS 940389?
The following products are excluded from HS 940389: furniture of bamboo or cane (940382), furniture of wood (940383), furniture of metal (940384), furniture of plastics (940385), and other specific types of furniture like office furniture (9403.30), metal furniture (9403.20), or wooden furniture (9403.60). Items such as seating (9401), mattresses (9404), or built-in furniture that forms part of the structure of a building are also classified elsewhere, preventing misclassification of these distinct categories.
What are common classification mistakes for HS 940389?
A common error is misinterpreting the "other" nature of this subheading, leading to the classification of items that should fall under more specific subheadings within heading 9403 or even other headings entirely. For instance, furniture made predominantly of metal, even if it has some plastic components, should be classified under 9403.20 or 9403.84, not 940389. Adherence to General Rule of Interpretation (GRI) 3(b) for composite goods and GRI 1 for the basic principles of classification is crucial to avoid these mistakes.
How should importers classify products under HS 940389?
The correct procedure for classifying products under HS 940389 involves a systematic approach. Importers and customs brokers must first consult the Explanatory Notes of the Harmonized System and the specific tariff schedule of the importing country, such as the USITC HTS or the EU TARIC. They should then determine the primary material of construction and the specific function of the furniture. If the furniture does not fit into any more specific subheading within heading 9403 or other relevant headings, then 940389 becomes the appropriate classification.
How is the duty calculated for products under HS 940389?
A set of 50 plastic display shelves, each measuring 0.5 meters in length and weighing 0.2 kg, with a total declared customs value of $250 USD, would attract a US duty of $12.50. This is calculated using the Most Favored Nation (MFN) duty rate of 5% ad valorem, applied to the declared value ($250 USD × 0.05 = $12.50). This calculation is based on the MFN rate published in the USITC Harmonized Tariff Schedule for items classified under 9403.89.9000.
Which trade agreements reduce duties for HS 940389?
Several free trade agreements may reduce the applicable duty rate for HS 940389, 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 goods from designated 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 jurisdiction.
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FAQ
What are the typical import duty rates for goods classified under HS code 940389?
HS code 940389, covering 'Other' furniture, has varied duty rates depending on the importing country and specific trade agreements. For example, the U.S. Most Favored Nation (MFN) rate is 4.00% ad valorem. The UK's standard rate is 5.60% ad valorem. It is crucial to consult the specific tariff schedule of the destination country for precise rates, as preferential rates under Free Trade Agreements (FTAs) can significantly reduce or eliminate duties. Always verify the applicable rate for your specific import.
How is the duty calculated for an import under HS code 940389?
The duty for HS code 940389 is typically calculated on an ad valorem basis, meaning it's a percentage of the declared customs value of the goods. For instance, if a shipment of 'other' furniture valued at $10,000 is imported into the U.S. with an MFN duty rate of 4.00%, the import duty would be $10,000 * 0.04 = $400. Some countries may also apply specific duties (per unit) or a combination, so always confirm the duty calculation method.
What criteria determine if furniture falls under HS code 940389 ('Other')?
HS code 940389 is a residual category for furniture not specifically classified under other headings within Chapter 94 of the Harmonized System. This includes furniture made from materials not specified elsewhere in the chapter (e.g., certain types of metal, plastic, or composite materials) or furniture that doesn't fit the descriptions of specific types like wooden furniture (9403.30-9403.60), metal furniture (9403.10, 9403.20), or seating (9401). Classification relies on the material, function, and design, often requiring detailed product specifications and potentially a ruling from customs authorities.
What documentation is typically required for customs clearance of goods under HS code 940389?
Standard documentation for imports under HS code 940389 generally includes a commercial invoice detailing the value, quantity, and description of the goods; a packing list; a bill of lading or air waybill; and a certificate of origin. Depending on the importing country and the nature of the furniture, additional documents might be required, such as safety compliance certificates or specific import licenses. Importers should consult the customs regulations of the destination country and work closely with their customs broker to ensure all necessary paperwork is in order.
How do trade agreements, like USMCA or EU FTAs, affect the duty rates for HS code 940389?
Trade agreements can significantly impact duty rates for HS code 940389. For example, under the United States-Mexico-Canada Agreement (USMCA), furniture originating from Canada or Mexico may qualify for preferential duty rates, often resulting in duty-free entry (0% ad valorem), provided the goods meet the agreement's rules of origin. Similarly, Free Trade Agreements between the European Union and partner countries can offer reduced or zero duties on qualifying furniture. To claim preferential treatment, importers must possess a valid Certificate of Origin or equivalent proof of origin and ensure the goods meet all stipulated origin criteria.