Of rattan

CN subheading 940383 covers furniture of rattan other than seats - dining and coffee tables, chests of drawers, sideboards, shelving units, storage cabinets and other case goods in which rattan constitutes the material giving the article its essential character. Rattan is derived from climbing palms of the subfamily Calamoideae, mainly the species Calamus rotang, growing naturally in the tropical forests of South-East Asia (Indonesia, Malaysia, the Philippines, Vietnam). It has solid, flexible stems that, once processed, are used for weaving, bending and constructing furniture frames. For the purposes of the EU Deforestation Regulation, rattan is a forest-related commodity subject to due diligence requirements. Subheading 940383 applies exclusively to furniture other than seats - tables and case goods of rattan. Rattan seats (chairs, armchairs, sofas) are classified in subheading 940153. The decisive criterion is the essential character of the article: furniture in which rattan forms the load-bearing structure or the dominant woven network is classified in 940383 regardless of supplementary metal elements, glass table tops or wooden supports. Classification is performed in accordance with the GRI rules 1 and 6, taking into account the HS Explanatory Notes to heading 9403. Binding Tariff Information (BTI) ruling from the competent customs authority is recommended in case of doubt about the essential character material.

The import of rattan furniture classified under subheading 940383 into the European Union is subject to EUDR Regulation (EU) 2023/1115 on the making available on the market of certain commodities associated with deforestation and forest degradation. Rattan, as a raw material sourced from forest ecosystems, is subject to EUDR due diligence requirements. Before placing goods on the EU market, importers must submit a due diligence statement in the EU EUDR information system confirming that the rattan originates from areas that have not contributed to deforestation 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 rattan sourcing area, supply chain identification data and a legal compliance declaration. 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 GPSR, Regulation (EU) 2023/988, applicable from 13 December 2024, requires importers to conduct a risk assessment, maintain technical documentation and designate a responsible person established in the EU. Rattan furniture does not require CE marking, but must comply with general product safety requirements. Lacquers, stains and preservatives used in rattan furniture are subject to REACH Regulation (EC) No 1907/2006 restrictions on SVHC substances and VOCs. Glass table tops on rattan furniture must meet safety glass standards. Importers should request REACH compliance declarations and GPSR documentation from their suppliers.

MFN customs duty rates for subheading 940383 must be verified in the EU TARIC database. Rattan furniture imported into the EU originates mainly from Indonesia, Vietnam, the Philippines and China - before each import transaction, the current status of any anti-dumping or countervailing measures for the specific country of export must be checked in TARIC. Preferential duty rates may be available under the EU-Vietnam FTA (EVFTA), the EU-Japan EPA, and the GSP scheme for Indonesia and the Philippines. Use of a preferential rate requires compliance with the applicable rules of origin and presentation of a valid proof of origin: an EUR.1 certificate, an REX declaration or an invoice declaration from a registered exporter. Common classification pitfalls include: confusing rattan furniture (940383) with bamboo furniture (940382) or with furniture of other natural fibre rope or wicker (940389); misclassifying rattan chairs and armchairs as furniture rather than seats (940153 vs. 940383); and classifying rattan furniture with a metal frame as metal furniture (940320). Classification is always based on the material giving the essential character of the article under GRI 3b. Importers must hold an EORI number and submit a customs declaration with the correct CN code. Required documents: commercial invoice, transport document, goods specification, EUDR due diligence statement and, for preferential rates, proof of origin. All applicable duty rates and trade measures must be verified in the EU TARIC database.

Subheading CN 9403 83 covers rattan 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.