Other wooden furniture

CN subheading 940360 covers dining room and living room furniture made primarily of wood, including dining tables and coffee tables, benches and low tables, sideboards and buffets, display cabinets and glazed-door cupboards, wooden drinks cabinets, bookshelves and media units, living room cabinets and chests of drawers, console tables and extending dining tables. The decisive classification criterion requires both conditions to be met: the article must be intended for use in a dining room or living room, and wood (including solid timber, MDF, plywood or veneered board) must be the material imparting the essential character. Decorative glass, metal or stone elements do not change the classification where the wooden frame or carcass forms the primary structural component. Subheading 940360 falls under heading 9403 (other furniture and parts thereof). The HS Explanatory Notes to heading 9403 cover both freestanding articles and dining room sets sold as a suite. Wooden dining and living room furniture (940360) must be distinguished from bedroom furniture (940350), kitchen furniture (940340) and metal furniture (940320). Glass-topped tables with wooden legs are classified in 940360 where the wood provides the essential structural elements. When in doubt, traders are advised to apply for Binding Tariff Information (BTI) ruling from the competent customs authority.

Wooden dining and living room furniture of subheading 940360 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 EUDR information system, confirming that the wood used in production was legally sourced and does not originate from land deforested after 31 December 2020. The statement must include geolocation coordinates of harvest plots and applies to all types of wood, including tropical hardwoods and wood-based panels. The General Product Safety Regulation GPSR, Regulation (EU) 2023/988, applicable from 13 December 2024, requires a product risk assessment, technical documentation and the designation of a responsible person established in the EU. Tables and living room furniture must comply with stability and strength standards, in particular EN 12521 (domestic tables) and EN 15372 (tables for outdoor use). REACH Regulation (EC) No 1907/2006 restricts substances in lacquers, adhesives and coatings: 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 before each import transaction.

MFN customs duty rates for subheading 940360 must be verified in the EU TARIC database, as they may change in connection with trade agreement renegotiations and anti-dumping proceedings. Wooden dining and living room furniture imported into the EU originates primarily from China, Vietnam, Malaysia, Indonesia and Romania. 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 presentation of valid proof: EUR.1 certificate, REX declaration or invoice declaration. Importers must check the current status of anti-dumping duties on wooden furniture from individual countries in TARIC. Typical classification pitfalls include: incorrectly assigning wooden office desks to subheading 940330 instead of 940360; confusing living room sets (coffee table plus shelving unit) with kitchen furniture (940340); and misclassifying dining suites that include seating - chairs from a suite are classified separately under heading 9401. Classification of furniture sets follows GRI rule 3b - the component imparting the essential character to the set is decisive. When in doubt, traders should apply for a BTI ruling and consult the EBTI database. Current duty rates and trade measures must be verified in the EU TARIC database.

Subheading CN 9403 60 covers wooden dining living 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.