HS Code Detail
940360 Chapter 94 · Furniture Wooden furniture, other
Six-digit subheading in Furniture, chapter 94 of the Harmonized System, priced here for 5 destination markets.
Anatomy of 940360
You will declare against a longer local code that begins 940360: 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 5 rates below differ on.
What this code covers
Import duty by country
MFN duty rate · 5 countries| Country | Duty | VAT |
|---|---|---|
| 🇦🇺Australia | 5% | 10% |
| 🇩🇪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: 940360 into United States
An illustrative consignment of 940360 invoiced at USD 2,000.00, priced in USD because a threshold is set in the destination's currency and nothing here is converted.
| Goods value on the invoice | USD 2,000.00 |
| International freight | USD 120.00 |
| Cargo insurance | USD 30.00 |
| Value the duty is charged on, FOB basis | USD 2,000.00 |
| Duty at 0% | USD 0.00 |
| United States charges no consumption tax at the border | USD 0.00 |
| Total, before commercial charges | USD 2,150.00 |
And if the consignment were small
United States relieves nothing: the duty free allowance was suspended, 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? USD 2,150.00 is what your buyer in United States pays to take delivery of this consignment, yours to pay if you quote DDP and theirs if you quote DAP: Exporting to United States 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 940360 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 940360 US, read on 2026-09-07 from https://hts.usitc.gov/search?query=9403.60 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: 9403.60.40.00 Free; 9403.60.80 Free
- 🇬🇧GB
- Third country duty for 940360 GB, read on 2026-09-07 from https://www.trade-tariff.service.gov.uk/commodities/9403601000 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: 9403601000 0.00 %; 9403603000 0.00 %; 9403609000 0.00 %
- 🇦🇺AU
- MFN for 940360 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: 9403.60.00 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 940360 DE, read on 2026-09-07 from https://www.trade-tariff.service.gov.uk/xi/commodities/9403601000 and again on 2026-09-07 from https://trade.ec.europa.eu/access-to-markets/en/results?product=940360&origin=CN&destination=DE. Both returned 0%. The two publications are independent of each other and they agree. Retrieved text: 9403601000 0.00 %; 9403603000 0.00 %; 9403609000 0.00 %
Markets with no figure recorded
Canada: Canada splits 9403.60 into 2 tariff lines and they do not carry the same rate: the schedule returned 0 to 9.5%. A single percentage cannot represent that honestly, so no Canada figure is recorded and the calculator falls back to its disclosed category average.
Re-check first: This is the residual wooden furniture line, so furniture for offices at 940330, for kitchens at 9403.40 and for bedrooms at 9403.50 belongs there instead. Of those, only the office line is priced on this site and it is free as well.
What falls under 940360
- Wooden furniture that is not of a kind used in offices, in the kitchen or in the bedroom
- Dining tables, sideboards, coffee tables, console tables and media units of wood
- Wooden shelved and unit furniture designed to be hung, fixed to a wall or stood one on the other
What's specifically excluded
These look similar but belong under a different code:
Commonly confused with
940350: Wooden bedroom furniture
This is the most common error on the residual line, because wardrobes, chests of drawers, bedside tables and bed frames feel like general furniture and are not: they are of a kind used in the bedroom and have their own subheading. What reaches the residual line is dining, living and hall furniture, plus shop and garden pieces.
940161: Upholstered wooden framed seating
Seats are heading 9401 whatever they are made of, so a wooden framed bench with a padded top is a seat and not other wooden furniture. The table it stands beside is 9403.60, which is why a dining set almost never ships on one code.
Classification & cost note
This is the residual line for wooden furniture and it is reached by elimination, so what it contains is defined by what the three named subheadings before it take away: office, kitchen and bedroom furniture. The commonest error is to treat it as a general purpose line and put a wardrobe or a chest of drawers in it, when bedroom furniture has a subheading of its own. What genuinely lands here is dining and living room furniture, hall pieces, shop and display furniture and wooden garden furniture that is not a seat. There is a second boundary that catches wall units. The tariff's own definition of furniture in this part of chapter 94 is articles designed for placing on the floor or the ground, with an express exception for cupboards, bookcases, other shelved furniture and unit furniture designed to be hung, fixed to a wall or stood one on the other, so a wall mounted shelving system is furniture and a single wooden shelf on brackets is not. Everything the office subheading note says about mixed materials, flat pack presentation, trade remedy measures and timber legality applies with equal force here, and residual lines are also where national tariffs most often carry a measure the six digits do not reveal.
Typical products: Wooden dining tables · Sideboards and buffets · Coffee and side tables · Console and hall tables · Wooden bookcases for living rooms · Television and media units of wood · Wooden shop display and counter units · Wooden garden tables · Wall mounted wooden shelving units
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
940360 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 940360
Does a wardrobe belong in this subheading?
No. Wardrobes, chests of drawers, bedside tables and bed frames are of a kind used in the bedroom and take the bedroom subheading, not the residual one.
Is wall mounted shelving furniture?
Shelved and unit furniture designed to be hung, fixed to a wall or stacked is expressly included, so a wall system is furniture. A single shelf on brackets is not.
Where does a dining chair go?
To heading 9401 with the other seats. Only non seat furniture reaches heading 9403, so a dining set needs at least two codes.
Is wooden garden furniture classified here?
Non seat garden furniture such as a wooden table generally is. Garden seating, including benches, is a seat of heading 9401 instead.
Related codes in Chapter 94
Calculate duty for HS 940360
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