Other

CN subheading 940389 covers furniture other than seats that is not covered by more specific subheadings of heading 9403, made of materials other than metal, wood, bamboo, rattan or the specific plastics covered by dedicated subheadings. This residual category includes, among other things: upholstered furniture without a dominant wooden or metal load-bearing frame (for example, furniture with a structural foam or technically shaped fabric core), furniture of natural or artificial stone (marble, slate, concrete or reconstituted stone tops and frames), furniture of ceramics or architectural concrete, furniture of plastics not already covered by heading 9403 60 (such as acrylic, PETG or structural resin panels), furniture of textile materials or natural or synthetic rope where the textile or rope element constitutes the load-bearing structure, and combination-material furniture where no single listed material predominates sufficiently to qualify for a more specific subheading. The classification criterion for subheading 940389 is essentially residual in nature: only articles that do not fall within any more specific subheading of heading 9403 should be placed here. Classification follows GRI rules 1, 3b and 6 and must be supported by the HS Explanatory Notes to heading 9403. For combination-material furniture, GRI 3b applies - the material giving the article its essential character determines the subheading: if stone or concrete predominates, classification falls under 940389; if metal predominates, under 940320; if wood predominates, under 940350 or 940389 depending on the specific article. Binding Tariff Information (BTI) ruling is recommended whenever classification is in doubt.

The import of furniture classified under subheading 940389 into the European Union is subject to the General Product Safety Regulation (GPSR), Regulation (EU) 2023/988, applicable from 13 December 2024. Importers must carry out a product risk assessment, maintain technical documentation and designate a responsible person established in the EU. Furniture of natural materials - stone, ceramics, concrete - requires assessment of structural stability, static load capacity and durability of fixings. Furniture of textile materials and articles made from natural or synthetic fibres may contain substances restricted under REACH Regulation (EC) No 1907/2006: azo dyes in upholstery textiles, SVHC substances in adhesives and coatings, and phthalates in PVC elements. Where furniture includes wooden or bamboo elements that constitute the essential character or a significant component, EUDR Regulation (EU) 2023/1115 obligations may apply, depending on whether wood or bamboo falls within the scope of the forest-related commodities covered by that regulation. Furniture of acrylic or PETG materials is subject to the general GPSR safety requirements and REACH restrictions for substances used in plastics. Concrete and stone furniture is not subject to EUDR but must satisfy GPSR requirements. Importers should request complete technical documentation, a GPSR declaration of conformity and REACH test reports for restricted substances from their suppliers. Documentation must be retained for 10 years. All applicable duty rates and trade measures must be verified in the EU TARIC database before each import transaction.

MFN customs duty rates for subheading 940389 must be verified in the EU TARIC database, as they are subject to change with trade agreement renegotiations. Furniture of other materials imported into the EU may originate from a wide range of countries depending on the specific material - China, India for stone articles, Indonesia for natural rope furniture. Preferential duty rates are available for countries covered by EU free trade agreements or the GSP scheme, subject to compliance with applicable rules of origin and presentation of a valid proof of origin: EUR.1 movement certificate, REX declaration or GSP Form A. Imports from some countries may be subject to anti-dumping duties - the current TARIC status must be checked before each import. Common classification pitfalls include: misclassifying combination-material furniture (containing several materials) by failing to identify the essential character material; confusing plastics furniture with articles of other materials; and misclassifying concrete furniture as prefabricated buildings or structures (heading 9406) rather than furniture (heading 9403). Subheading 940389 is a residual catch-all: classification to this subheading should only be made after all more specific subheadings have been ruled out. Importers must hold an EORI number and submit a customs declaration with the correct CN code. All applicable duty rates and trade measures must be verified in the EU TARIC database maintained by the European Commission.

Subheading CN 9403 89 covers furniture of other materials. 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.