Other

CN subheading 940399 covers parts of furniture made of materials other than wood, including metal legs and feet for chairs, tables and sofas (steel, aluminium or zinc alloy), furniture handles and knobs of steel, aluminium, zinc or plastics, metal furniture hinges (cup hinges, overlay hinges, full overlay and inset hinges), mechanical deployment mechanisms (sofa bed mechanisms, cabinet bed fold-out systems, gas-lift support systems), steel ball-bearing and roller drawer slides, levelling feet and floor glides, metal connecting rails for modular furniture, and plastic elements such as furniture corner protectors, push-to-open catches and plastic gliders. 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 the material imparting the essential character must be metal, plastics or another material other than wood. Subheading 940399 is the residual subcategory of heading 9403. Parts of other material (940399) must be distinguished from wooden furniture parts (940391), from builders hardware of heading 8302, and from bearings and slides classified under Chapter 84. When in doubt, traders are advised to apply for Binding Tariff Information (BTI) ruling from the competent customs authority.

Furniture parts of subheading 940399 made of metal or plastics are not subject to the EU Deforestation Regulation (EUDR), Regulation (EU) 2023/1115, which applies exclusively to products containing wood or other raw materials listed exhaustively in the regulation. Other significant regulatory requirements apply nonetheless. The General Product Safety Regulation GPSR, Regulation (EU) 2023/988, applicable from 13 December 2024, requires a product risk assessment, technical documentation and the designation of a responsible person established in the EU - this applies in particular to fittings and mechanisms used in consumer furniture. Hinges, drawer slides and furniture mechanisms intended for domestic furniture must meet the performance requirements of standards EN 15570 (furniture fittings - hinges) and EN 15706 (drawer slides), where applicable. REACH Regulation (EC) No 1907/2006 restricts substances in coatings and plastics: cadmium and its compounds in metal alloys, hexavalent chromium in electroplated coatings, lead in alloys and coatings, phthalates in PVC elements above 0.1%, and SVHC substances on the ECHA candidate list above 0.1% require notification. The customs declaration must state the correct CN code 940399 and the importer's EORI number. Current duty rates must be verified in the EU TARIC database.

MFN customs duty rates for subheading 940399 must be verified in the EU TARIC database, as they may be subject to change. Metal furniture parts imported into the EU originate primarily from China, Taiwan, Turkey, Vietnam and India. Preferential duty rates are available for countries covered by EU free trade agreements, including Japan (EPA), South Korea and Vietnam (EVFTA), subject to compliance with rules of origin and submission of valid proof - EUR.1 certificate, REX declaration or invoice declaration. Importers must check the current status of anti-dumping duties in TARIC, as anti-dumping proceedings concerning metal fittings and furniture elements from China have been conducted in the EU. Typical classification pitfalls include: confusing furniture hinges (940399) with builders hinges and door or window hardware classified under heading 8302; incorrectly classifying drawer slides as linear bearings under Chapter 84; and confusing furniture fittings with builders hardware for doors and windows. The decisive criterion is the identifiable character as a furniture part and the intended use for incorporation in 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. Current duty rates and trade measures must always be verified in the EU TARIC database.

Subheading CN 9403 99 covers parts of furniture 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.