HS Codes for Furniture & Home Goods

What is the HS code for sofas and upholstered chairs?

Upholstered seating with wooden frames (sofas, armchairs, club chairs) is classified under HS 9401.61. Upholstered seating with metal frames uses 9401.71. Non-upholstered wooden chairs (dining chairs) fall under 9401.69. EU import duty is 2.7% for most upholstered furniture from non-EU countries. UK: 0%. USA: 3.7%.

What is the HS code for dining tables?

Wooden dining tables and sideboards are classified under 9403.60 (other wooden furniture). Metal dining tables use 9403.20. Glass-topped dining tables are still classified by the primary material of the frame — usually 9403.60 for wooden frame or 9403.20 for metal frame. EU import duty: 2.7%. UK: 0%. USA: generally free.

How much EU import duty is charged on furniture from China?

Standard EU MFN duty on most wooden furniture from China is 2.7%. However, the EU has imposed additional anti-dumping duties on certain Chinese wooden furniture categories — these can range from 5.1% to 66.7% on top of the standard rate. Always check the current anti-dumping measures via the EU TARIC database before importing Chinese furniture into the EU.

Can I ship furniture by courier?

Small furniture items — lamps, cushions, ceramics, small shelves — can be sent by courier up to approximately 70 kg per parcel (UPS weight limit). Larger furniture (sofas, beds, wardrobes) requires freight shipping. Cargosender supports parcel courier for smaller home goods. For full furniture collections, sea freight (LCL or FCL container) is typically far more cost-effective.

What HS code for light fittings and lamps?

Ceiling chandeliers and ceiling-mounted light fixtures: 9405.10. Table lamps, desk lamps and floor lamps: 9405.20. Wall-mounted light fittings: 9405.10. LED modules and LED strips: 9405.40. LED bulbs: 8543.70. EU import duty on lighting: 4.7% for ceiling fixtures, 2.7% for portable lamps. UK: 0%. USA: 3.9%.

Do I need a REACH certificate for furniture imported into the EU?

REACH (Registration, Evaluation, Authorisation and Restriction of Chemicals) compliance is required for all products containing chemicals placed on the EU market. For furniture, this primarily concerns: foam chemicals and flame retardants, surface treatments, dyes and coatings. Commercial furniture importers may be asked to provide REACH compliance declarations or test reports by EU customs or market surveillance authorities, particularly for Chinese-origin goods.

How do I find the correct HS code for furniture using official tariff tools?

Use the EU TARIC database (ec.europa.eu/taxation_customs/dds2/taric) and browse Chapter 94. Most furniture falls clearly into specific headings by function and material: seating under 9401 (by frame material), other furniture by material — wooden (9403.30–9403.60), metal (9403.10–9403.20), plastic (9403.70), lighting under 9405. The material of the main structural frame determines classification — a wooden-framed sofa upholstered in leather is 9401.61 (wooden-framed seating). For unusual items such as a combined shelving and lighting unit, request a Binding Tariff Information (BTI) ruling for legal certainty.

What happens if furniture is declared with the wrong HS code?

Furniture misclassification carries both duty and anti-dumping exposure. Most furniture carries 2.7% EU MFN duty — the duty gap between sub-headings is modest but accumulates on high volumes. More serious: if Chinese wooden furniture subject to anti-dumping duties is declared under a code that avoids ADD, this constitutes customs fraud with significant penalties. In the USA, Section 301 tariffs on Chinese furniture (25%) mean misclassification represents a large financial exposure — CBP actively audits furniture imports for origin and classification accuracy.

How does country of origin affect import duty on furniture?

For EU furniture imports, Chinese wooden furniture is the most sensitive origin due to potential anti-dumping duties. Vietnamese furniture (under EVFTA) can enter the EU at 0% for qualifying products. Furniture from Turkey enters the EU at 0% under the EU-Turkey Customs Union. UK-origin furniture enters the EU at 0% under TCA. For USA imports, Chinese-origin furniture bears an additional 25% Section 301 tariff — making Vietnamese, Malaysian, Indonesian and European alternatives significantly more competitive in the US market. Always declare the country of manufacture accurately.

Are there USA Section 301 tariffs on Chinese furniture?

Yes — Chapter 94 furniture from China was included in USTR Section 301 List 3, subject to 25% additional tariff on top of standard US HTS duties of 0–9.5%. Combined, Chinese wooden furniture can face total effective duties of 25–34.5% entering the USA. This drove a major shift in US furniture sourcing from China to Vietnam, Malaysia, India and Eastern Europe from 2018 onwards. Vietnamese and Malaysian furniture is NOT subject to Section 301. If your supplier is Chinese-origin, verify whether any Section 301 exclusions apply via the USTR exclusion database at ustr.gov.

How does the EU-UK TCA affect furniture trade?

Under the EU-UK TCA, EU-manufactured furniture qualifying as EU-origin (manufactured in the EU from materials of any origin — Chapter 94 furniture Rules of Origin typically require manufacturing within the FTA territory) enters the UK at 0% import duty. The UK Global Tariff already applies 0% on most Chapter 94 furniture for all origins, so TCA preference provides limited additional benefit on duty. The main post-Brexit change for furniture exporters is administrative: UK import declarations are now required for all EU-to-UK commercial furniture shipments, adding customs brokerage costs and transit documentation.

Are there CITES restrictions on furniture made from protected wood species?

Yes — CITES Appendix II and III restrictions apply to several tropical timber species used in furniture. Brazilian rosewood (Dalbergia nigra) and several other Dalbergia rosewood species require CITES export permits from the country of origin. EU Timber Regulation (EUTR) and its successor the EU Deforestation Regulation (EUDR) require EU importers to conduct due diligence proving timber is legally harvested. Antique furniture over 100 years old containing now-restricted materials (ivory inlays, certain tropical woods) may be exempt under CITES antique provisions but requires documentation establishing age and provenance.

What is the difference between 6-digit, 8-digit and 10-digit HS codes for furniture?

The 6-digit HS code (e.g., 9401.61) identifies upholstered wooden-framed seating internationally. The EU CN8 code (e.g., 9401.61.10 for aircraft seats, 9401.61.20 for other) adds 2 digits for duty assessment. The TARIC 10-digit code adds EU-specific measures. For anti-dumping purposes on Chinese wooden furniture, the specific 10-digit TARIC code combined with country of origin and manufacturer determines which ADD rate applies — some Chinese furniture producers have company-specific ADD rates that differ significantly from the general country rate. Always verify the exact TARIC code in the EU TARIC database for Chinese-origin furniture.

What is Binding Tariff Information (BTI) for furniture imports?

A BTI is a legally binding classification ruling from EU customs authorities, valid for 3 years across the EU. For furniture, BTI is particularly valuable when: a piece has mixed materials and the primary frame material is unclear; a product blurs the boundary between furniture and another chapter (e.g., modular storage systems that could be Chapter 94 or Chapter 83 metal fixtures); or Chinese wooden furniture falls near an anti-dumping duty boundary where misclassification has major financial consequences. Apply through Portugal's AT (Autoridade Tributária e Aduaneira) at autoridade.tributaria.pt.

How should furniture be declared on a commercial invoice?

A furniture commercial invoice should include: HS code (e.g., 9403.60.90 for wooden dining table), precise product description including material, dimensions and colour, declared value per unit, total shipment value, country of origin (country of manufacture — critical for anti-dumping assessment), net and gross weights, and number of pieces per package. For flat-pack furniture: specify number of boxes per set. For EU imports from China: include the manufacturer's full name and address — EU anti-dumping rates can vary by manufacturer, and company-specific ADD rates require the manufacturer to be identified on the import declaration.