Metal furniture of a kind used in offices

Subheading 940310 of the Combined Nomenclature covers metal furniture for office use. The scope of this subheading includes metal and corner desks with steel frames, filing cabinets with drawers or doors incorporating suspension systems and runners, storage and office shelving made of metal profiles, steel document archiving cabinets, mobile pedestal units on castors, conference tables with metal bases, open-plan office furniture systems with metal load-bearing structures, metal locker units and any metal furniture designed and used in an office environment. The key classification criterion is the simultaneous fulfilment of two conditions: material composition (predominantly metal, primarily steel or aluminium) and office intended use. Mixed-material furniture where the frame is metal but the worktop is made of wood or board is classified according to the essential character of the product. Metal furniture of identical appearance but intended for domestic use should be classified under subheading 940350 (other metal furniture). Classification follows the General Rules for the Interpretation of the CN. In case of doubt, Binding Tariff Information (BTI) ruling is recommended.

Importing metal office furniture under subheading 940310 into the European Union requires compliance with the Union Customs Code (Regulation (EU) No 952/2013). The importer must hold an EORI number and submit a customs declaration with the correct CN code. Required documents include a commercial invoice, transport document (CMR, B/L or AWB) and product specification. Metal office furniture is not generally subject to the MDR but may be subject to general product safety requirements under Regulation (EU) 2023/988. For furniture fitted with electrical components such as LED lighting, power sockets or cable management systems, the Low Voltage Directive (2014/35/EU) and the EMC Directive (2014/30/EU) may apply. Steel furniture manufactured from galvanised sheet with lacquer coatings may be subject to chemical substance regulations under REACH (Regulation (EC) No 1907/2006). Imports of metal furniture from certain third countries may be subject to anti-dumping measures. A certificate of origin is required to benefit from preferential duty rates. VAT is charged on import.

MFN duty rates for goods under subheading 940310 should be verified in the European Commission TARIC database. Preferential rates may be available under EU free trade agreements, including CETA (Canada), EU-Japan EPA, EU-South Korea FTA and the EU-UK Trade and Cooperation Agreement (TCA), as well as under the Generalised Scheme of Preferences (GSP) for developing countries. Benefiting from preferences requires compliance with rules of origin and presentation of valid proof of origin (EUR.1, invoice declaration or REX system). The metal office furniture market is characterised by significant production in Asian countries, which has historically led to anti-dumping proceedings by the European Commission. The importer must verify in TARIC whether anti-dumping or countervailing duties apply to the specific metal furniture from a given country of origin. Imports from Russia and Belarus may be subject to EU sanctions restrictions. VAT at the domestic rate is charged on import. All duty rates and trade measures must be verified in TARIC.

Subheading CN 9403 10 covers metal office furniture. When importing into the EU, verify applicable duty rates in TARIC, check CE marking requirements (if applicable), and prepare the required customs documentation. Tariff classification should be based on the General Rules of Interpretation (GIR) of the Combined Nomenclature. If classification is uncertain, applying for Binding Tariff Information (BTI) from the competent customs authority is recommended. Also verify whether the product is subject to import restrictions, sanctions, or licensing requirements.