Furniture of plastics

CN subheading 940370 covers furniture made primarily of plastics, including polypropylene (PP) and polyethylene (PE) stackable garden chairs, plastic coffee tables and side tables, PP or polystyrene (PS) shelving and storage racks, plastic garden benches, plastic outdoor furniture sets, and plastic trolleys and organisers. The decisive classification criterion is plastics as the material imparting the essential character of the furniture article. Ancillary steel, aluminium or glass components (such as metal legs or glass tops) do not change the classification where the plastic body, seat or shell constitutes the dominant part of the product. Subheading 940370 falls under heading 9403 (other furniture and parts thereof). Classification follows the General Rules for the Interpretation of the CN (GRI), in particular rules 1 and 6. The HS Explanatory Notes to Chapter 94 clarify that furniture encompasses articles designed to equip both indoor and outdoor spaces. Plastics furniture (940370) must be distinguished from natural rattan or wicker furniture (940389) and from plastic seats (subheadings 940149 or 940159). Plastics furniture used in catering and the hospitality industry is classified in the same subheading. When in doubt, traders are advised to apply for Binding Tariff Information (BTI) ruling from the competent customs authority.

Plastics furniture of subheading 940370 is not subject to the EUDR, which applies exclusively to products containing wood and certain agricultural commodities. However, other significant regulatory requirements apply. 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. Consumer plastics furniture must comply with harmonised safety standards: EN 581 (outdoor furniture - chairs, tables and benches), EN 1725 (domestic beds, for plastic bed frames) and strength and stability standards for shelving units. REACH Regulation (EC) No 1907/2006 restricts chemical substances in plastics: phthalates (DEHP, DBP, BBP, DIBP) in PVC components to 0.1% in consumer articles; cadmium and its compounds in plastics; and azo dyes that decompose to aromatic amines in textile elements of furniture. Lead- and organotin-based heat stabilisers (tributyltin, TBT) in PVC articles are subject to REACH Annex XVII restrictions. SVHC substances on the ECHA candidate list above 0.1% in the article require notification. Large outdoor plastic furniture sets may be subject to ecodesign requirements or environmental declarations under evolving EU product legislation. Current duty rates and trade measures must be verified in the EU TARIC database.

MFN customs duty rates for subheading 940370 must be verified in the EU TARIC database, as they may change in connection with trade negotiations and anti-dumping proceedings. Plastics furniture imported into the EU originates primarily 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: EUR.1 certificate, REX declaration or invoice declaration. Importers must verify the current status of anti-dumping duties in TARIC - anti-dumping proceedings on plastic furniture from certain countries have been initiated or conducted in the EU. Typical classification pitfalls include: confusing plastic chairs (940370) with plastic seating classified under 940149 or 940159; misclassifying plastic shelving units as articles of Chapter 39 (plastics products) rather than Chapter 94 (furniture); and confusing plastic outdoor furniture with similar articles made of synthetic rattan (940389). The decisive criterion is the material imparting the essential character combined with the intended use of the article as furniture. Classification follows the GRI; when in doubt, traders should apply for a BTI ruling and consult the EBTI database for precedent decisions. Current duty rates and trade measures must always be verified in the EU TARIC database.

Subheading CN 9403 70 covers furniture of plastics. 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.