HS Code Guide · HS Chapter 94
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HS Codes for Furniture & Home Goods

Find the right HS tariff code for sofas, chairs, tables, beds, lighting and home décor — with EU, UK and USA import duty rates.

Furniture and home goods are classified primarily under HS Chapter 94 (furniture, bedding, mattresses, lighting) and Chapter 69 (ceramic items like tableware). EU import duties on furniture from non-EU countries range from 0% to 5.6% — relatively low compared to clothing or food. However, EU furniture from China faces significant anti-dumping duties in addition to standard tariffs for certain product categories. USA import duties on furniture vary from 0% to 9.5% depending on material and type. Large furniture shipments typically move as sea freight or LCL (Less than Container Load) rather than courier parcels.

Common HS Codes for Furniture & Home Goods

Import duty rates shown for the EU (from non-EU), UK (from non-UK), and USA (from non-USA). Intra-EU shipments have 0% duty.

HS CodeProduct descriptionEU dutyUK dutyUSA dutyNotes
9401.61Upholstered seats with wooden frames (sofas, armchairs)2.7%0%3.7%Upholstered chairs and sofas
9401.71Upholstered seats with metal frames2.7%0%3.8%Metal-framed upholstered seating
9403.30Wooden office furniture (desks, bookshelves, office chairs)2.7%0%Free–3.2%Office desks and storage
9403.40Wooden kitchen furniture (cabinets, kitchen units)2.7%0%FreeFlat-pack kitchen units
9403.50Wooden bedroom furniture (wardrobes, bedside tables)2.7%0%FreeBedroom cabinets and storage
9403.60Other wooden furniture (dining tables, sideboards)2.7%0%FreeDining room furniture
9404.21Mattresses of cellular rubber or plastics2%0%3%Memory foam and latex mattresses
9405.10Chandeliers and ceiling-mounted luminaires4.7%0%3.9%Ceiling light fixtures
9405.20Electric table, desk, bedside and floor lamps2.7%0%3.9%Desk lamps and floor standing lamps
6912.00Ceramic tableware — plates, bowls, mugs (non-porcelain)7.2%0%6–26%Everyday ceramic tableware
6911.10Porcelain or china tableware — plates, bowls, cups4.5%0%Free–26%Fine china and porcelain
5703.20Carpets of nylon or polyamide, tufted5.6%0%6%Machine-made carpets and rugs

Duty rates are indicative based on standard MFN (Most Favoured Nation) tariffs. Actual rates may vary by country of origin and applicable trade agreements. Always verify with the official tariff database of the destination country.

Import Duty Notes by Market

European Union

EU furniture duties are generally modest (2.7–5.6%) but wooden furniture from China has historically faced EU anti-dumping duties on top of the standard rate. Check TARIC for current anti-dumping measures on Chinese wooden furniture before shipping. Furniture from Vietnam, which has an EU trade agreement (EVFTA), may qualify for reduced or 0% rates.

United Kingdom (post-Brexit)

UK import duties on furniture and home goods have been reduced to 0% under the UK Global Tariff for most Chapter 94 products. This is lower than EU rates. Post-Brexit, UK furniture imports from EU face standard UK customs procedures. UK importers need an EORI number and may wish to set up a Duty Deferment Account for regular furniture imports.

United States

US furniture import duties vary by material: wooden furniture is often duty-free or very low (0–3.2%); upholstered furniture attracts 3.7–9.5%; lighting fixtures 3.9–4.5%. Chinese-origin furniture may face additional Section 301 tariffs. Furniture made in Vietnam or Malaysia is generally exempt from Section 301.

Flat-Pack vs Assembled Furniture

Flat-pack (unassembled) and assembled furniture generally share the same HS codes — they are classified by the finished article, not assembly state. However, individual components (legs, panels, screws supplied separately) may classify under Chapter 44 (wood) or Chapter 73 (iron/steel) at different duty rates. Mixed shipments require careful invoice line-item breakdown.

Anti-Dumping Duties (EU — Chinese Wooden Furniture)

The EU has historically applied anti-dumping duties on certain wooden furniture from China. These can range from 5.1% to 66.7% on top of the standard 2.7% MFN duty. Check the EU TARIC database using the specific HS code and 'China' as origin country to see current anti-dumping measures before importing.

Mattresses — REACH & Chemical Regulations

Mattresses and upholstered furniture sold in the EU must comply with REACH regulations (restriction of hazardous chemicals) and EN flammability standards. Some foam chemicals and flame retardants commonly used outside Europe are restricted in EU products. Compliance certificates may be required at customs for commercial furniture imports.

Customs Tips for Furniture & Home Goods

Frequently Asked Questions

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.

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