Other metal furniture

CN subheading 940320 covers metal furniture other than office furniture of subheading 940310. The category includes metal beds (including bunk beds and adjustable beds), steel warehouse shelving and racking systems, metal storage lockers and cloakroom cabinets, metal coat-stands and hat-racks, steel workshop tables, metal display stands and metal etageres. The decisive classification criterion is metal as the material imparting the essential character of the article - ancillary elements of wood, plastics or glass do not alter the classification where the metal frame constitutes the primary load-bearing structure. Chapter 94 of the Combined Nomenclature covers furniture and its parts; classification at the six-digit subheading level is performed in accordance with the General Rules for the Interpretation of the CN (GRI), in particular rules 1 and 6. The Chapter 94 notes clarify that furniture encompasses articles designed to equip interiors, irrespective of whether they are for domestic, office, school, hotel or industrial use. Heavy-duty warehouse racking permanently anchored to the floor or walls and forming part of the building structure may in certain circumstances be excluded from heading 9403 and classified as prefabricated structures - this question is resolved by the HS Explanatory Notes. In case of doubt, traders are advised to apply for Binding Tariff Information (BTI) ruling from the competent customs authority, which is valid for three years throughout the EU.

Imports of metal furniture classified under subheading 940320 are subject to the General Product Safety Regulation (GPSR), Regulation (EU) 2023/988, applicable from 13 December 2024. Importers must carry out a product risk assessment, maintain technical documentation and designate a responsible person established in the European Union before placing products on the EU market. Metal beds and consumer furniture must comply with harmonised safety standards: EN 1725 for domestic beds, EN 747 for bunk beds, and EN 581 for outdoor furniture. Children's bunk beds under EN 747 require safety guardrails and compliance with maximum gap dimensions. Surface coatings and galvanic finishes on metal furniture may contain substances restricted under REACH Regulation (EC) No 1907/2006: lead and hexavalent chromium in paints and nickel migration limits for articles in prolonged skin contact are particularly relevant. Metal alloys used in furniture must comply with the REACH Annex XVII restrictions on cadmium in coatings and cadmium compounds. Storage lockers and safety cabinets may be subject to additional performance standards for mechanical resistance and durability. A customs declaration with the correct CN code and the importer's EORI number is required. Applicable duty rates and any anti-dumping measures must be verified in the EU TARIC database before each import transaction.

MFN customs duty rates for subheading 940320 must be verified in the EU TARIC database, as they may change in connection with trade negotiations and safeguard proceedings. A significant share of metal furniture imported into the EU originates from China, Turkey, Vietnam and India. Preferential tariff rates are available for countries covered by EU free trade agreements or the GSP scheme, subject to compliance with rules of origin and submission of valid proof of origin (EUR.1 certificate, REX declaration or invoice declaration). Importers must verify in TARIC the current status of anti-dumping duties - EU anti-dumping investigations have historically covered steel products and metal furniture originating in China. Typical classification pitfalls include: confusing warehouse shelving units (940320) with prefabricated building structures (9406), and misclassifying metal hospital or medical beds as medical apparatus (heading 9402). Classification is carried out in accordance with the GRI; when in doubt, traders should apply for a BTI ruling and consult the EBTI database for precedent decisions on comparable products. Current duty rates and trade measures for subheading 940320 must always be verified in the EU TARIC database.

Subheading CN 9403 20 covers other metal 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.