Wooden furniture of a kind used in the kitchen

CN subheading 940340 covers kitchen furniture made predominantly of wood - base and wall kitchen cabinets, sink units, tall larder and oven housing units, fitted kitchen installations, kitchen islands with wooden carcasses, wooden kitchen shelving, wooden kitchen dressers and sideboard units designed for kitchen use. The decisive classification criteria are the kitchen purpose of the article and the use of wood (including MDF, plywood or particleboard finished with veneer, foil or lacquer) as the material imparting the essential character. Worktops of stone, laminate or glass do not alter the classification of a kitchen unit where the carcass is of wood. Subheading 940340 belongs to heading 9403 of the Combined Nomenclature. The HS Explanatory Notes for heading 9403 confirm that kitchen furniture includes both freestanding and fitted units specifically designed for kitchens, even where they may also be used in other rooms. A clear distinction must be maintained between wooden kitchen furniture (940340), metal kitchen furniture (940320), wooden office furniture (940330) and bedroom furniture (940350 and 940360). In case of doubt regarding the classification, traders are advised to apply for Binding Tariff Information (BTI) ruling from the competent customs authority.

Wooden kitchen furniture classified under subheading 940340 has been subject to the EU Deforestation Regulation (EUDR), Regulation (EU) 2023/1115, since 30 December 2024. Before placing products on the EU market, importers must submit a due diligence statement in the EU EUDR information system confirming that the wood used was legally harvested and did not originate from land deforested after 31 December 2020. Mandatory geolocation data for forest plots in the supply chain must accompany the statement. The EUDR obligation covers solid wood as well as engineered wood panels such as MDF, plywood and particleboard. The General Product Safety Regulation (GPSR), Regulation (EU) 2023/988, applicable from 13 December 2024, requires a product risk assessment, technical documentation and a responsible person established in the EU. Kitchen cabinets must comply with EN 14749, which covers stability and strength requirements for freestanding and wall-mounted storage units. REACH Regulation (EC) No 1907/2006 is particularly relevant for kitchen furniture that may come into indirect contact with food: formaldehyde emissions from MDF and particleboard must comply with emission class E1 or E0; phthalates and other SVHC substances in PVC edge banding, drawer guides and seals must not exceed the limits in REACH Annex XVII. Lacquers and surface coatings on cabinet fronts and worktops must be resistant to grease, moisture and cleaning agents, and their VOC content must comply with applicable EU limits. Applicable duty rates should be verified in the EU TARIC database.

MFN customs duty rates for subheading 940340 must be verified in the EU TARIC database. Wooden kitchen furniture imported into the EU originates primarily from China, Vietnam, Malaysia and EU member states. Preferential duty rates are available for countries covered by EU free trade agreements - including Vietnam (EVFTA), Japan (EPA) and South Korea - provided that rules of origin are satisfied and valid proof of origin is submitted (EUR.1 certificate, REX declaration or invoice declaration). Importers must verify in TARIC the current status of anti-dumping duties, as EU investigations covering wooden furniture from certain countries have been initiated in the past. Typical classification pitfalls include: confusing wooden kitchen cabinets (940340) with metal kitchen furniture (940320), misclassifying complete kitchen installations that combine furniture with built-in appliances, and treating fitted kitchen units as permanent fixtures classified outside heading 9403. Mixed kitchen sets sold with stone worktops must be classified by reference to the material providing the essential character of the set under GRI rule 3b. Classification follows the GRI; in case of doubt, a BTI ruling should be obtained and the EBTI database consulted for precedent decisions. Current duty rates and trade measures for subheading 940340 must always be verified in the EU TARIC database.

Subheading CN 9403 40 covers wooden kitchen 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.