HS Code Detail
940330 Chapter 94 · Furniture Wooden furniture for offices
Six-digit subheading in Furniture, chapter 94 of the Harmonized System, priced here for 6 destination markets.
Anatomy of 940330
You will declare against a longer local code that begins 940330: ten digits in the United States and the United Kingdom, eight in the European Union, and the first six the same everywhere. Which trailing digits apply is what the 6 rates below differ on.
What this code covers
Import duty by country
MFN duty rate · 6 countries| Country | Duty | VAT |
|---|---|---|
| 🇦🇺Australia | 5% | 10% |
| 🇨🇦Canada | 0% | 5% |
| 🇩🇪Germany | 0% | 19% |
| 🇵🇹Portugal | 0% | 23% |
| 🇬🇧United Kingdom | 0% | 20% |
| 🇺🇸United States | 0% | 0% |
Rates shown are MFN (Most Favoured Nation), the default for WTO members. Preferential FTA rates may be lower with valid proof of origin. Section 301 / anti-dumping surcharges on Chinese-origin goods are not included.
What that costs: 940330 into Germany
An illustrative consignment of 940330 invoiced at EUR 2,000.00, priced in EUR because a threshold is set in the destination's currency and nothing here is converted.
| Goods value on the invoice | EUR 2,000.00 |
| International freight | EUR 120.00 |
| Cargo insurance | EUR 30.00 |
| Value the duty is charged on, CIF basis | EUR 2,150.00 |
| Duty at 0% | EUR 0.00 |
| Germany tax at 19%, charged on the value plus the duty | EUR 408.50 |
| Total, before commercial charges | EUR 2,558.50 |
And if the consignment were small
Germany relieves nothing: the relief was abolished, so the duty above is charged whatever the consignment is worth. A smaller shipment pays less because the value is lower, not because a threshold spared it.
Selling rather than buying? EUR 2,558.50 is what your buyer in Germany pays to take delivery of this consignment, yours to pay if you quote DDP and theirs if you quote DAP: Exporting to Germany sets out who collects it and what your invoice has to say.
An illustration, not a quotation: broker fees, handling and any trade remedy on the origin sit outside it. Price 940330 on your own numbers in the duty calculator.
How these rates were verified
Rates last verified 7 September 2026Every figure in the table above was read from the official tariff database of the market that charges it, on the date shown. Nothing here is copied from another aggregator.
- 🇺🇸US
- HTS General for 940330 US, read on 2026-09-07 from https://hts.usitc.gov/search?query=9403.30 and again on 2026-09-07 from https://hts.usitc.gov/reststop/exportList?from=94&to=95&format=CSV&styles=false. Both returned 0%. The United States International Trade Commission is the only body that publishes this schedule. The second reading was taken in a different format to check the reading, not to corroborate the schedule, because there is no second schedule to corroborate it against. Retrieved text: 9403.30.40.00 Free; 9403.30.80 Free
- 🇬🇧GB
- Third country duty for 940330 GB, read on 2026-09-07 from https://www.trade-tariff.service.gov.uk/commodities/9403301100 and again on 2026-09-07 from https://www.gov.uk/government/publications/reference-document-for-the-customs-tariff-establishment-eu-exit-regulations-2020. Both returned 0%. The two publications are independent of each other and they agree. Retrieved text: 9403301100 0.00 %; 9403301900 0.00 %; 9403309100 0.00 %; 9403309900 0.00 %
- 🇨🇦CA
- MFN for 940330 CA, read on 2026-09-07 from https://www.cbsa-asfc.gc.ca/trade-commerce/tariff-tarif/2026/html/00/ch94-eng.html and again on 2026-09-07 from https://www.cbsa-asfc.gc.ca/trade-commerce/tariff-tarif/2026/menu-eng.html. Both returned 0%. The Canada Border Services Agency is the only body that publishes this schedule. The Department of Justice publishes the Act and refers readers to the Agency for the schedule itself, so both readings are the Agency's, taken from two different products. Retrieved text: 9403.30.00 Free
- 🇦🇺AU
- MFN for 940330 AU, read on 2026-09-07 from https://www.abf.gov.au/importing-exporting-and-manufacturing/tariff-classification/current-tariff/schedule-3/section-xx/chapter-94 and again on 2026-09-07 from https://www.legislation.gov.au/C2004A04997/latest/text. Both returned 5%. The two publications are independent of each other and they agree. Retrieved text: 9403.30.00 5%
- 🇩🇪DE 🇵🇹PT
- One reading covers DE and PT, which are priced from the same schedule: Third country duty (EU, via NI Online Tariff) for 940330 DE, read on 2026-09-07 from https://www.trade-tariff.service.gov.uk/xi/commodities/9403301100 and again on 2026-09-07 from https://trade.ec.europa.eu/access-to-markets/en/results?product=940330&origin=CN&destination=DE. Both returned 0%. The two publications are independent of each other and they agree. Retrieved text: 9403301100 0.00 %; 9403301900 0.00 %; 9403309100 0.00 %; 9403309900 0.00 %
Re-check first: Wooden office furniture is free into the United States, and the boundary worth checking is between office furniture here and the residual wooden furniture at 940360. Both are free, which makes it a paperwork question rather than a cost one.
What falls under 940330
- Wooden furniture of a kind used in offices
- Wooden desks, filing and storage units, meeting tables and reception counters
- Furniture of the office type whether it is destined for a commercial office or a home one
What's specifically excluded
These look similar but belong under a different code:
- 940310: Metal furniture of a kind used in offices
- 940340: Wooden furniture of a kind used in the kitchen
- 940350: Wooden furniture of a kind used in the bedroom
- 940360: Other wooden furniture
Commonly confused with
940360: Other wooden furniture
Of a kind used in offices describes the class of article rather than the buyer. A pedestal desk bought for a spare bedroom is still office furniture because desks of that type are office furniture, and a dining table used as a desk is not, because dining tables are not. The catalogue heading a retailer files it under is not the test.
940310: Metal office furniture
A sit stand desk with a steel frame and a wooden top is the case that has to be argued. The subheading follows the material that gives the article its essential character, and on height adjustable desks the powered steel frame is frequently the greater part of the value and the function, which points away from the wooden line rather than towards it.
Classification & cost note
The phrase carrying all the weight here is of a kind used in offices, and it describes a class of goods rather than a destination. The question is whether articles of this type are office furniture, not whether this particular buyer will put it in an office, so a pedestal desk shipped to a residential address is still 9403.30 and a dining table bought by a company for a boardroom is not. Home working blurred the trade thoroughly and did not move the tariff line at all. Two other things repeatedly decide entries under this subheading. Mixed material furniture is classified on the material that gives the article its essential character, and the growth of height adjustable desks has made that a live question, because a powered steel frame with a wooden top is not obviously wooden furniture. And flat pack furniture presented unassembled is classified as the assembled article, so a knocked down desk in three cartons is a desk and not a consignment of wooden panels, provided the cartons present the complete article. Furniture is also heavily exposed to trade remedy measures set on national lines and origins, and to timber legality obligations that require species and harvest origin data the tariff does not ask for.
Typical products: Wooden office desks and workstations · Wooden filing cabinets · Pedestal drawer units · Wooden meeting and conference tables · Wooden reception counters · Office bookcases and shelving of wood · Wooden credenzas and storage walls
What the notes to section XX say
Chapter 94 sits in section XX, miscellaneous manufactured articles, and the nomenclature publishes no note to that section at all, so the note to chapter 94 is the highest rule over this code; that is the published position rather than a gap here, and the chapter 94 page says the same, read from https://www.trade-tariff.service.gov.uk/api/v2/sections/20 on 2026-09-08.
What the nomenclature says about heading 9403
940330 is a subheading of 9403, other furniture and parts thereof , and this site holds one other code under the same heading, which every rule below governs equally.
2 numbered notes to chapter 94 take heading 9403 as their own subject, and they are quoted below in full, as published.
Note 2 to chapter 94
The articles (other than parts) referred to in heading 9401 to 9403 are to be classified in those headings only if they are designed for placing on the floor or ground.
The following are, however, to be classified in the headings mentioned above even if they are designed to be hung, to be fixed to the wall or to stand one on the other:
a. cupboards, bookcases, other shelved furniture (including single shelves presented with supports for fixing them to the wall) and unit furniture;
b. seats and beds.
Note 3 to chapter 94
(A) In heading 9401 to 9403 references to parts of goods do not include references to sheets or slabs (whether or not cut to shape but not combined with other parts) of glass (including mirrors), marble or other stone or of any other material referred to in Chapter 68 or Chapter 69.
(B) Goods described in heading 9404, presented separately, are not to be classified in heading 9401, 9402 or 9403 as parts of goods.
Read from the notes to chapter 94 published in the UK Trade Tariff by HM Revenue and Customs, at https://www.trade-tariff.service.gov.uk/api/v2/chapters/94, with the heading title from https://www.trade-tariff.service.gov.uk/api/v2/headings/9403, on 2026-09-07, with the whole layer and the reason a heading note is a chapter note set out on the chapter 94 page. These notes are part of the international text of the Harmonized System, so the rule is the same whichever destination a shipment is going to, and it decides classification and never a rate.
Questions about 940330
Does a desk bought for a home stay in this subheading?
Yes. Of a kind used in offices describes the class of article, so a desk of the office type is office furniture wherever it is delivered.
Where does a sit stand desk with a steel frame go?
It depends on which material gives the article its essential character. A powered steel frame carrying a wooden top frequently points to the metal office furniture line rather than to this one, and it is worth resolving before the goods ship.
Is flat pack furniture classified as furniture?
Yes, where the cartons present the complete article. Unassembled goods are classified as the assembled article, so a knocked down desk is a desk.
What extra documents does wooden office furniture need?
Species and harvest origin data for timber legality regimes in several markets, which the tariff itself never asks for and which suppliers frequently cannot produce at short notice.
Related codes in Chapter 94
Calculate duty for HS 940330
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