Parts - Of wood

CN subheading 940391 covers parts of furniture made primarily of wood, including door and drawer fronts for kitchen units and wardrobes, wooden legs and feet for chairs, tables, beds and chest of drawers, drawer carcasses and side panels, wooden drawer runners, internal shelves and dividers, bed frames without mattresses, and structural wooden elements intended for incorporation into finished furniture. The decisive classification criterion is the character of the article as a furniture part - the element must be identifiable as a part of furniture, and wood (including MDF, plywood, chipboard or solid timber) must be the material imparting the essential character. Subheading 940391 is a subcategory of heading 9403 (other furniture and parts thereof). The HS Explanatory Notes to heading 9403 indicate that the term parts covers articles intended solely or principally for use in the manufacture of furniture, even if they may be used in different types of furniture. Wooden furniture parts (940391) must be distinguished from parts of metal furniture (940399), from finished wooden furniture (940340 to 940389) and from unworked timber elements classified under Chapters 44 or 45. Lacquered and veneered fronts are classified in 940391 where wood or a wood-based panel forms the substrate imparting the essential character. When in doubt, traders are advised to apply for Binding Tariff Information (BTI) ruling from the competent customs authority.

Wooden furniture parts of subheading 940391 have been subject to the EU Deforestation Regulation (EUDR), Regulation (EU) 2023/1115, since 30 December 2024. Before placing goods on the EU market, the importer must submit a due diligence statement in the EU EUDR information system, confirming that the wood used in the manufacture of the parts was legally sourced and does not originate from land deforested after 31 December 2020. This obligation covers both solid wood and all wood-based panels (MDF, plywood, chipboard), and the statement must include geolocation coordinates of forest plots across the entire supply chain. The General Product Safety Regulation GPSR, Regulation (EU) 2023/988, applicable from 13 December 2024, applies to furniture parts placed on the market as consumer products - the importer must conduct a product risk assessment, maintain technical documentation and the manufacturer or importer must designate a responsible person established in the EU. REACH Regulation (EC) No 1907/2006 restricts substances in lacquers, adhesives, veneers and impregnants: formaldehyde emissions from MDF and plywood must meet class E1 or E0, and SVHC substances on the ECHA candidate list above 0.1% by mass of the article require notification to ECHA. The customs declaration must state the correct CN code 940391 and the importer's EORI number. Current duty rates must be verified in the EU TARIC database.

MFN customs duty rates for subheading 940391 must be verified in the EU TARIC database, as they may be subject to change. Wooden furniture parts imported into the EU originate primarily from China, Vietnam, Ukraine, Malaysia and Indonesia. Preferential duty rates are available for countries covered by EU free trade agreements, including Vietnam (EVFTA), Japan (EPA) and South Korea, subject to compliance with rules of origin and submission of valid proof of origin - EUR.1 certificate, REX declaration or invoice declaration. Importers must check the current status of anti-dumping duties in TARIC, as proceedings concerning wooden furniture elements and wood articles from certain countries may apply to subheading 940391. Typical classification pitfalls include: confusing wooden furniture parts (940391) with unworked timber boards and profiles classified under Chapter 44; incorrectly classifying unworked MDF and chipboard panels as Chapter 44 goods instead of Chapter 94; and confusing wooden furniture legs with turned wooden articles. The decisive criterion is the identifiable character of the article as a component intended for furniture. Classification is carried out in accordance with the GRI; when in doubt, traders should apply for a BTI ruling and consult the EBTI database for precedent decisions on comparable articles. Current duty rates and trade measures must always be verified in the EU TARIC database.

Subheading CN 9403 91 covers parts of wooden 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.