HS 940391 Parts

Quick Answer: Parts for furniture imported under HS 940391 enter the UK at 2.00%, the EU at 2.70%, and the US at 40% (MFN rate). This Harmonized System (HS) code specifically covers parts for furniture, excluding those for seats of heading 9401 or for medical, surgical, dental, or veterinary furniture of heading 9402. Importers should be aware of the significant duty rate disparity for this classification, particularly the higher rate in the United States compared to the UK and EU. CustomTariffs aggregates this data, highlighting the importance of verifying specific tariff lines for accurate landed cost calculations. Exporters should prepare for varying compliance requirements across these major markets.

What Are the Import Duty Rates?

🇬🇧 United Kingdom

Code MFN Preferential Unit
9403910010 2.00 % — —
9403910000 2.00 % — —
9403910090 2.00 % — —

🇪🇺 European Union (TARIC)

Code MFN Preferential Unit
9403910000 2.70 % — —
9403910010 2.70 % — —
9403910090 2.70 % — —

🇺🇸 United States (HTSUS)

Code MFN Preferential Unit
94039100 Free — —
9403910005 — — ["No."]
9403910080 — — ["No."]
9403910010 — — ["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 940391 cover?

This subheading covers parts and fittings for furniture of heading 9403, specifically those not elsewhere specified or included. According to the World Customs Organization (WCO) Harmonized System Explanatory Notes and the United States International Trade Commission (USITC) Harmonized Tariff Schedule (HTS), this includes components such as legs, frames, shelves, drawers, and hardware designed exclusively for assembly into or as replacements for furniture classified under 9403, which encompasses various types of furniture including metal, wood, and plastic. The USITC HTS further clarifies that these parts must be identifiable as intended for such furniture.

What falls outside HS 940391?

The following products are excluded from HS 940391: complete furniture items, parts of specialized furniture covered by other headings (e.g., medical furniture under 9402, office furniture under 9403.30-9403.70 if specifically classified there), and general-purpose hardware or materials that are not specifically designed for furniture of heading 9403. For instance, raw lumber, unshaped metal stock, or generic screws and bolts not specifically manufactured for furniture assembly would be classified elsewhere, often in chapters related to their material composition or general hardware.

What are common classification mistakes for HS 940391?

A common error is the misclassification of complete furniture pieces as parts, or conversely, classifying furniture parts under general material headings. This often arises from a misunderstanding of General Rule of Interpretation (GRI) 1, which states that classification shall be determined according to the terms of the headings and any relative section or chapter notes. Importers may also incorrectly classify components that are integral to a specific type of furniture already covered by a more specific subheading within 9403, overlooking the principle of specific classification over general.

How should importers classify products under HS 940391?

The correct procedure for classifying products under HS 940391 involves a thorough examination of the product's intended use and its specific characteristics. Importers and customs brokers must first determine if the item is indeed a part or fitting for furniture classified under heading 9403. This requires consulting the WCO HS Explanatory Notes and the specific national tariff schedule, such as the USITC HTS or the EU TARIC. If the component is clearly designed and intended for assembly into or as a replacement for furniture of heading 9403, and not elsewhere specified, then 940391 is the appropriate classification.

How is the duty calculated for products under HS 940391?

A set of 100 wooden chair legs, each weighing 0.5 kg, with a total declared customs value of $500 USD, would attract a US duty of $35.00. This is calculated using the Most Favored Nation (MFN) duty rate of 7.0% ad valorem applied to the declared value ($500 USD × 0.07 = $35.00). This calculation is based on the MFN rate published in the USITC Harmonized Tariff Schedule for parts of chairs (often falling under 9403.91 if not specifically for a chair subcategory).

Which trade agreements reduce duties for HS 940391?

Several free trade agreements may reduce the applicable duty rate for HS 940391, including the United States-Mexico-Canada Agreement (USMCA), which can provide for Free entry for qualifying goods originating from Canada or Mexico. Additionally, the Generalized System of Preferences (GSP) may offer reduced or Free entry for qualifying goods from certain developing countries. Documentation required to claim preference under USMCA typically involves a self-certified origin statement, while GSP often requires a Form A certificate of origin.

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Which HS Codes Are Related?

HS 940191 HS 940591 HS 940399 HS 240391 HS 440391 HS 940139

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

FAQ

What are the typical import duty rates for HS code 940391?

Import duty rates for HS code 940391, which covers 'Parts' of furniture, vary significantly by country. For example, the U.S. Most Favored Nation (MFN) rate is 2.00% ad valorem. The UK's standard rate is 4.00% ad valorem. The EU's TARIC system shows a range, with a standard rate of 3.00% ad valorem for many origins, but preferential rates can be lower or free under various trade agreements. Always consult the specific tariff schedule of the importing country for the definitive rate applicable to your origin of goods.

How is the import duty for HS code 940391 calculated, and can you provide an example?

Import duty for HS code 940391 is typically calculated on an ad valorem basis, meaning a percentage of the declared customs value of the goods. For instance, if the customs value of imported furniture parts classified under 940391 is $10,000 USD and the MFN duty rate is 2.00%, the import duty would be $10,000 * 0.02 = $200 USD. Some countries may also apply specific duties (per unit) or a combination of ad valorem and specific duties, so it's crucial to verify the exact duty calculation method.

What documentation is typically required when importing parts classified under HS code 940391?

When importing furniture parts under HS code 940391, standard import documentation is generally required. This includes a commercial invoice detailing the description, quantity, unit price, and total value of the parts; a packing list specifying the contents of each package; and a bill of lading or air waybill for transport. Depending on the importing country and the origin of the goods, a certificate of origin may be necessary to claim preferential duty rates under trade agreements. Some jurisdictions may also require specific declarations regarding materials used in the parts.

Do common trade agreements, like USMCA or EU trade deals, offer preferential duty rates for HS code 940391?

Yes, common trade agreements can significantly impact duty rates for HS code 940391. For example, under the United States-Mexico-Canada Agreement (USMCA), furniture parts originating from Canada or Mexico may benefit from preferential duty rates, often resulting in duty-free entry into the United States, provided they meet the rules of origin. Similarly, the European Union has numerous Free Trade Agreements (FTAs) with various countries, which can reduce or eliminate duties on furniture parts imported into the EU, subject to origin criteria and proper documentation (e.g., EUR.1 certificate or origin declaration).

What are the key criteria for classifying items as 'Parts' under HS code 940391, as opposed to finished furniture?

The classification of items under HS code 940391 hinges on whether they are specifically designed for use with furniture and are not readily usable for other purposes. Generally, these are components that, by themselves, do not constitute a piece of furniture but are essential for its assembly or completion. Examples include legs, frames, drawer slides, hinges, and back panels intended for furniture. The World Customs Organization (WCO) Harmonized System Explanatory Notes provide guidance, emphasizing that parts must be identifiable as being exclusively or principally for furniture. If an item is a general-purpose component (e.g., a standard screw) or a finished piece of furniture itself, it would be classified elsewhere.