HS 940399 Other

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What products does HS 940399 cover?

This subheading covers parts and accessories for furniture not elsewhere specified or included within Heading 9403. According to the World Customs Organization (WCO) Harmonized System Explanatory Notes and definitions found in official tariff schedules like the USITC Harmonized Tariff Schedule (HTS) and the EU's TARIC, this classification applies to components such as legs, frames, shelves, drawers, and hardware specifically designed for furniture items that do not fit into more specific subheadings within 9403. For example, unassembled components for a generic shelving unit would fall here.

What falls outside HS 940399?

The following products are excluded from HS 940399: complete furniture items, parts for specific types of furniture already classified elsewhere (e.g., parts for office furniture under 9403.30-9403.50, or parts for metal furniture under 9403.20), and parts for mattresses or sleeping bags (Heading 9404). Additionally, general-purpose hardware like screws or nails not specifically designed for furniture assembly, or raw materials like lumber or metal sheets, are classified under their respective headings, not as furniture parts.

What are common classification mistakes for HS 940399?

A common error is classifying unassembled furniture as parts under 940399 when it should be classified as a complete furniture item under a more specific subheading of 9403, based on General Interpretative Rule 2(a). Another mistake is classifying components that are integral to a specific type of furniture (e.g., a specialized drawer slide for a filing cabinet) under this general subheading instead of a more precise classification if one exists. Importers must carefully consider the intended use and specificity of the part.

How should importers classify products under HS 940399?

The correct procedure for classifying products under HS 940399 involves a multi-step process. First, determine if the item is indeed a part or accessory for furniture. Second, ascertain if the furniture item it belongs to is covered by Heading 9403. Third, check if there is a more specific subheading within 9403 for the particular type of furniture or part. If the part is not specifically provided for elsewhere and is for furniture covered by 9403, then 940399 is the appropriate classification. Consulting official tariff databases is crucial.

How is the duty calculated for products under HS 940399?

A set of 50 wooden drawer handles, each weighing approximately 0.1 kg and declared at a customs value of $150 USD, would attract a US duty. Assuming a Most Favored Nation (MFN) duty rate of 3.5% ad valorem for such parts under the USITC Harmonized Tariff Schedule, the duty would be $5.25 ($150 USD × 0.035). This calculation is based on the declared customs value, as the MFN rate is an ad valorem percentage applied to the value of the goods.

Which trade agreements reduce duties for HS 940399?

Several free trade agreements may reduce the applicable duty rate for HS 940399, including the United States-Mexico-Canada Agreement (USMCA), which can result in a 0% duty rate for qualifying goods originating from Canada or Mexico. Documentation required typically includes a valid USMCA certification of origin. Additionally, goods from countries benefiting from the Generalized System of Preferences (GSP) may receive reduced or duty-free treatment, often requiring a GSP Form A. The specific preferential rate and documentation depend on the origin country and the respective trade agreement.

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