Wooden furniture of a kind used in the bedroom

CN subheading 940350 covers bedroom furniture made primarily of wood, including wooden-framed beds and bunk beds, freestanding and fitted wardrobes, chests of drawers, bedside cabinets, dressing tables with mirrors, clothes stands and bedroom writing desks. The decisive classification criterion requires two conditions to be met simultaneously: the article must be intended for bedroom use, and wood (including MDF, plywood, chipboard or solid timber) must be the material imparting the essential character. Metal fittings, mirrors or glass panels do not change the classification where the wooden frame and carcass constitute the primary load-bearing structure. Subheading 940350 falls under heading 9403 (other furniture and parts thereof). The HS Explanatory Notes to heading 9403 clarify that bedroom furniture covers articles designed to equip a bedroom, whether freestanding, fitted or supplied flat-pack for self-assembly. Wooden bedroom furniture (940350) must be distinguished from metal furniture (940320), plastics furniture (940370), and articles of heading 9404 (mattresses, bedding). Beds with upholstered headboards are classified in 940350 where wood forms the essential frame structure. When in doubt, traders are advised to apply for Binding Tariff Information (BTI) ruling from the competent customs authority.

Wooden bedroom furniture of subheading 940350 has been subject to the EU Deforestation Regulation (EUDR), Regulation (EU) 2023/1115, since 30 December 2024. Before placing goods on the EU market, the importer must submit a due diligence statement in the EU information system for EUDR, confirming that the wood used in the manufacture of the furniture was legally sourced and does not originate from land deforested after 31 December 2020. The statement must include geolocation coordinates of the plots of land from which the timber was harvested, covering the entire supply chain, and applies to solid wood as well as all wood-based panels (MDF, plywood, chipboard). The General Product Safety Regulation GPSR, Regulation (EU) 2023/988, applicable from 13 December 2024, requires importers to conduct a product risk assessment, maintain technical documentation and designate a responsible person established in the EU. Children's bunk beds must comply with EN 747 (safety guardrails, maximum gap dimensions, structural strength). All domestic beds are subject to EN 1725. REACH Regulation (EC) No 1907/2006 restricts substances in lacquers, adhesives and veneers: formaldehyde emissions from MDF and plywood must meet class E1 or E0, and SVHC substances on the ECHA candidate list above 0.1% in the article require notification. The customs declaration must include the correct CN code and the importer's EORI number. Current duty rates must be verified in the EU TARIC database.

MFN customs duty rates for subheading 940350 must be verified in the EU TARIC database, as they may change as a result of trade agreement renegotiations and safeguard proceedings. A significant share of wooden bedroom furniture imported into the EU originates from China, Vietnam, Malaysia, Indonesia and Ukraine. Preferential tariff rates are available for countries covered by EU free trade agreements, including Vietnam (EVFTA), Japan (EPA) and South Korea, subject to compliance with rules of origin and submission of valid proof - EUR.1 certificate, REX declaration or invoice declaration. Importers must check the current status of anti-dumping duties in TARIC - anti-dumping investigations covering wooden furniture from certain countries have been conducted in the past and may apply to subheading 940350. Typical classification pitfalls include: confusing wooden beds (940350) with upholstered beds on a metal frame (940320), misclassifying wardrobes with a substantial proportion of metal or glass elements, and incorrectly placing mattresses and bed bases under heading 9404 instead of 9403. Classification is carried out in accordance with the GRI; the material of the frame is decisive, not that of decorative elements. When in doubt, traders should apply for a BTI ruling and consult the EBTI database for precedent decisions on comparable bedroom furniture. Current duty rates and trade measures must always be verified in the EU TARIC database.

Subheading CN 9403 50 covers wooden bedroom 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.