Wood furniture / heading 9403
Cabinet HS codes,
by where it is used
In 9403 the room decides the branch. The material and the flat-pack carton come second.
Wooden cabinets sit in 9403.40 when they are kitchen furniture, 9403.50 when they are bedroom furniture such as wardrobes, 9403.30 for office use, and 9403.60 for other wooden furniture such as bathroom vanities, TV units and storage cabinets. Metal cabinets move to 9403.10 or 9403.20; plastic cabinet systems to 9403.70.
Which cabinet code applies?
Match the room and the material. The furniture HS guide covers tables, beds and the rest of the chapter.
| Cabinet type | Candidate code | What decides it |
|---|---|---|
| Kitchen cabinet, wooden | 9403.40 | Designed for kitchen use |
| Wardrobe / bedroom storage | 9403.50 | Bedroom furniture of wood |
| Bathroom vanity, wooden | 9403.60 | Other wooden furniture (not sanitary ceramic) |
| TV unit / sideboard | 9403.60 | Other wooden furniture |
| Office cabinet, wooden | 9403.30 | Office furniture of wood |
| Office cabinet, metal | 9403.10 | Office furniture of metal |
| Plastic cabinet system | 9403.70 | Furniture of plastics |
What each 9403 branch covers
Heading 9403 is organised by use — office, kitchen, bedroom — before “other”. That is why two cabinets of the same size and finish can carry different codes.
| Code | Covers | What to check |
|---|---|---|
9403.10 | Metal office furniture | Metal body, office use |
9403.20 | Other metal furniture | Metal body, non-office |
9403.30 | Wooden office furniture | Wood body, office use |
9403.40 | Wooden kitchen furniture | Wood body, kitchen use |
9403.50 | Wooden bedroom furniture | Wood body, bedroom use |
9403.60 | Other wooden furniture | Wood body, everything else |
9403.70 | Furniture of plastics | Plastic body |
Flat-pack, sets and installed joinery
Knock-down cabinets keep the code of the assembled article. What changes is the evidence: carton count, fitting packs, and whether the goods are sold as a set or as separate units.
- State “unassembled” on the invoice for flat-pack shipments.
- List hardware packs separately if they are invoiced separately — hinges and handles can fall in 8302.
- Fitted wardrobes or reception desks installed as part of a building may leave Chapter 94 for the builder’s joinery heading.
Cabinet classification FAQ
Is a kitchen cabinet 9403.40 even when it is flat-packed?
Yes. Flat-packing changes the packing and the transport cost, not the classification. The article is still kitchen furniture of wood, so 9403.40 remains the starting branch. What you should state clearly is that it ships unassembled, in case the destination treats knock-down goods differently.
Where does a bathroom vanity go?
Usually 9403.60 as other wooden furniture, unless it is designed as sanitary ware in ceramic or stone, which leaves Chapter 94. A timber vanity with a ceramic basin presented together is classified by the component that gives it its essential character — document both parts.
Do office desks and cabinets share a code?
They share a heading: 9403.30 covers wooden office furniture, 9403.10 covers metal office furniture. A reception counter built into the wall may leave Chapter 94 entirely if it is installed as part of the building.
What about a wardrobe with mirror doors?
It stays in the furniture heading when the mirror is a component of the wardrobe rather than the product being sold. If the goods are separate mirror panels packed separately, they fall in Chapter 70.
How do MDF, plywood and solid wood differ for classification?
Not at the six-digit level — all are wood for 9403. The material matters for the destination line, for formaldehyde and fire rules, and for the documents your broker asks for.
Can mixed-material furniture use one code everywhere?
No. If no single material gives the article its essential character, the destination’s classification rules decide. Describe each material by share of weight and by function, and let the broker confirm.