Furniture of other materials, including cane, osier, bamboo or similar materials - Of bamboo

CN subheading 940382 covers furniture of bamboo other than seats - coffee and occasional tables, shelving units, TV cabinets, chests of drawers, bedside tables, console tables and sideboards in which bamboo constitutes the material giving the article its essential character. Bamboo is a plant raw material (a perennial grass of the family Poaceae) that, for the purposes of the Combined Nomenclature and the EU Deforestation Regulation (EUDR), is treated as a forest-related commodity subject to the same rules as wood. The classification criterion for subheading 940382 is twofold: first, the article must be furniture of bamboo other than seats (bamboo seats are classified in subheading 940153); second, the furniture must not be of rattan (940383) or of other materials (940389). Bamboo may be used in the form of natural culms, bamboo veneer, laminated bamboo board or bamboo composite panels - all these forms remain within subheading 940382 as long as bamboo constitutes the essential load-bearing structure of the furniture. Classification is carried out in accordance with the General Rules for the Interpretation of the Combined Nomenclature (GRI), particularly rules 1 and 6, taking into account the HS Explanatory Notes to heading 9403. When furniture combines bamboo with metal framing or wooden elements, the material giving the essential character pursuant to GRI 3b is decisive. Binding Tariff Information (BTI) ruling from the competent customs authority is recommended whenever the classification is uncertain.

The import of bamboo furniture classified under subheading 940382 into the European Union is subject to several key non-tariff regulatory frameworks. The EU Deforestation Regulation (EUDR), Regulation (EU) 2023/1115, covers bamboo as a forest-related raw material. Importers are required to conduct due diligence and submit a due diligence statement (DDS) in the EU EUDR information system before placing goods on the EU market. The DDS must confirm that the bamboo used in the furniture was sourced from areas that have not been deforested or degraded after 31 December 2020, and that production complied with the laws of the country of production. Required documentation includes a description of the goods with the CN code, the country and region of production, geolocation of the bamboo sourcing area, the date or period of production and a declaration of legal compliance. The EUDR obligation enters into force on 30 December 2025 for large and medium-sized operators and on 30 June 2026 for micro and small enterprises. The General Product Safety Regulation (GPSR), Regulation (EU) 2023/988, applicable since 13 December 2024, requires importers to carry out a product risk assessment, maintain technical documentation and designate a responsible person established in the EU. Lacquers, adhesives and preservatives used in bamboo furniture may contain substances restricted under REACH Regulation (EC) No 1907/2006 - this concerns in particular SVHCs, formaldehyde in adhesives and volatile organic compounds (VOCs) in surface coatings. Bamboo furniture is not subject to mandatory CE marking, but the importer bears full product safety responsibility throughout the product lifecycle on the EU market.

MFN customs duty rates for subheading 940382 must be verified in the EU TARIC database before each import transaction. Bamboo furniture imported into the EU originates primarily from China, Vietnam, Indonesia and India - for these countries the TARIC database should be checked for any applicable anti-dumping or countervailing measures. Preferential duty rates may be available under EU free trade agreements: the EU-Vietnam FTA (EVFTA) may offer reduced rates for qualifying bamboo furniture, subject to compliance with the rules of origin set out in that agreement. Preferential treatment requires a valid proof of origin - an EUR.1 movement certificate, an invoice declaration or an REX registered exporter declaration. Preferential rates may also be available under the Generalised Scheme of Preferences (GSP) or GSP+ for eligible developing countries. Importers must have an EORI number and submit a customs declaration with the correct 8-digit CN code. Documents required for importation: commercial invoice, transport document (CMR, B/L, AWB), product technical specification, proof of origin for preferential rates, and the EUDR due diligence statement. A common classification pitfall is incorrectly classifying bamboo furniture as wooden furniture (940389) or confusing it with bamboo seats (940153). Furniture combining bamboo and rattan must be classified to the subheading corresponding to the material giving the essential character. All applicable duty rates and trade measures for subheading 940382 must be verified in the EU TARIC database maintained by the European Commission.

Subheading CN 9403 82 covers bamboo furniture not seats. 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.