HS Code for Wooden Furniture
Wooden furniture is classified under HTS heading 9403, with separate subheadings by **room of use**: office (9403.30), kitchen (9403.40), bedroom (9403.50), and other (9403.60, covering dining and living-room furniture). Each subheading has a "bent-wood" split (.40) and an "other wooden" split (.80 or .90). Wooden furniture parts fall under 9403.91. The general MFN duty rate for almost all wooden furniture under heading 9403 is Free, although country-specific additional duties — particularly Section 301 on Chinese-origin furniture — may apply.
| HTS Code | Description | Duty Rate |
|---|---|---|
| 9403.30.40.00 | Other furniture and parts thereof — Wooden furniture of a kind used in offices, Bent-wood furniture Bent-wood office furniture | Free |
| 9403.30.80.90 | Other furniture and parts thereof — Wooden furniture of a kind used in offices, Other, Other Wooden office desks, credenzas, and conference tables | Free |
| 9403.40.40.00 | Other furniture and parts thereof — Wooden furniture of a kind used in the kitchen, Bent-wood furniture Bent-wood kitchen furniture | Free |
| 9403.40.90.60 | Other furniture and parts thereof — Wooden furniture of a kind used in the kitchen, Other, Other, Cabinets designed for permanent installation Built-in kitchen cabinets and pantries | Free |
| 9403.40.90.80 | Other furniture and parts thereof — Wooden furniture of a kind used in the kitchen, Other, Other, Other Other wooden kitchen furniture (islands, hutches, breakfast tables) | Free |
| 9403.50.40.00 | Other furniture and parts thereof — Wooden furniture of a kind used in the bedroom, Bent-wood furniture Bent-wood bedroom furniture | Free |
| 9403.50.90.45 | Other furniture and parts thereof — Wooden furniture of a kind used in the bedroom, Other, Other, Beds, Other Wooden beds (other than cribs and toddler beds) | Free |
| 9403.50.90.80 | Other furniture and parts thereof — Wooden furniture of a kind used in the bedroom, Other, Other, Other Wooden dressers, nightstands, and bedroom storage | Free |
| 9403.60.40.00 | Other furniture and parts thereof — Other wooden furniture, Bent-wood furniture Bent-wood living and dining furniture | Free |
| 9403.60.80.40 | Other furniture and parts thereof — Other wooden furniture, Other, Dining tables Wooden dining tables and chairs | Free |
| 9403.60.80.93 | Other furniture and parts thereof — Other wooden furniture, Other, Other, Other Other wooden living room furniture (sofas, side tables, shelves) | Free |
| 9403.91.00.80 | Other furniture and parts thereof — Parts, Of wood, Other Wooden parts: drawers, frames, table legs | Free |
Wooden furniture under heading 9403 is structured around **room of intended use**. The 6-digit subheadings are:
- **9403.30 — Wooden furniture of a kind used in offices** (desks, credenzas, conference tables, file cabinets, bookcases for office use)
- **9403.40 — Wooden furniture of a kind used in the kitchen** (cabinets, kitchen islands, breakfast tables, hutches)
- **9403.50 — Wooden furniture of a kind used in the bedroom** (beds, dressers, nightstands, armoires, vanities)
- **9403.60 — Other wooden furniture** (dining tables, dining chairs, living-room sofas with wood frames, side tables, bookshelves for non-office use)
Within each of those, the 8-digit split distinguishes **bent-wood furniture** (.40) from **other wooden furniture** (.80 or .90). Bent-wood is a specific construction technique (steam-bent solid wood) used historically for Thonet-style chairs and similar pieces. Most modern flat-pack and constructed wooden furniture falls under the "other" subheading rather than bent-wood.
Kitchen furniture under 9403.40.90 has a further 10-digit suffix for **built-in cabinets** designed for permanent installation (.60) versus other kitchen furniture like islands and breakfast tables (.80). The distinction matters for statistical reporting and for identifying installed-furniture imports.
Bedroom furniture under 9403.50.90 splits beds (.41–.45) from non-bed furniture (.80). Within beds, .41 is cribs, .42 is toddler beds and bassinets, and .45 is other beds (the standard adult bed suffix).
**Wooden parts of furniture** — drawers, table legs, frame components, and similar — classify under heading 9403.91 with a Free rate.
The US HTS includes specific 10-digit suffixes for furniture made of CITES-listed and other endangered woods (Padauk/Narra, Rosewood, Teak, Wenge), which are tracked for environmental/trade-policy reasons. These suffixes appear under each room subheading's "Other" split (e.g., 9403.30.80.01 for Padauk, .05 for Rosewood, .21 for teak).
Upholstered furniture with a wood frame — sofas, armchairs, recliners — classifies under 9403.60 if the wooden frame gives the furniture its essential character. Heavily upholstered pieces where the upholstery dominates may shift to heading 9401 (seats) or 9404 (mattresses/bedding) depending on construction.
The general MFN duty rate for wooden furniture under heading 9403 is Free across nearly all subheadings — office (9403.30), kitchen (9403.40), bedroom (9403.50), and other living/dining (9403.60). Wooden furniture parts under 9403.91 are also Free. Country-specific additional duties — including Section 301 tariffs on Chinese-origin furniture and AD/CVD on certain wooden bedroom and kitchen cabinet imports — may apply on top of the base rate, so total landed duty depends on country of origin.