Chapter 94 covers furniture, bedding, mattresses, mattress supports, cushions and similar stuffed articles, as well as lamps and lighting fittings not elsewhere specified, illuminated signs, illuminated nameplates and the like, and prefabricated buildings. Furniture in this chapter refers to movable or fixed articles with practical functions, mainly used in residential, office, dining, medical and other places. However, this chapter does not include furniture for certain specific uses, such as medical instruments (Chapter 90), toy furniture (Chapter 95), etc. Heading 9403 covers other furniture and parts thereof, i.e., all types of furniture other than 9401 (seats) and 9402 (medical, surgical, dental or veterinary furniture). It includes office furniture, kitchen furniture, bedroom furniture, living room furniture, etc., made of metal, wood, plastic and other materials. However, it should be noted that furniture under 9403 must have the essential characteristics of furniture, i.e., used for placing articles, storage or supporting human activities, and is usually movable or fixedly installed. Code 940310 consists of 6 digits. The first 2 digits "94" represent Chapter 94 (Furniture; bedding, etc.; lamps; prefabricated buildings). The 3rd-4th digits "03" represent heading 9403 (Other furniture and parts thereof). The 5th-6th digits "10" represent subheading 940310, specifically referring to metal office desks. Therefore, the complete meaning of 940310 is: metal office desks, a specific subheading under other furniture. This subheading only includes office desks made of metal, excluding office desks made of wood, plastic or other materials. The product is a metal office desk, made of metal, used for office purposes, which conforms to the description of 940310. It should not be classified under 9401 (seats), because an office desk is not a seat; nor should it be classified under 9402 (medical furniture), because it is not specifically for medical use; still less should it be classified under other subheadings under 9403, such as 940320 (other metal furniture) or 940330 (wooden office furniture), because 940310 specifically covers metal office desks and takes precedence over other metal furniture subheadings.
Chapter
Chapter 94 covers furniture, bedding, mattresses, mattress supports, cushions and similar stuffed articles, as well as lamps and lighting fittings not elsewhere specified, illuminated signs, illuminated nameplates and the like, and prefabricated buildings. Furniture in this chapter refers to movable or fixed articles with practical functions, mainly used in residential, office, dining, medical and other places. However, this chapter does not include furniture for certain specific uses, such as medical instruments (Chapter 90), toy furniture (Chapter 95), etc.
Heading
Heading 9403 covers other furniture and parts thereof, i.e., all types of furniture other than 9401 (seats) and 9402 (medical, surgical, dental or veterinary furniture). It includes office furniture, kitchen furniture, bedroom furniture, living room furniture, etc., made of metal, wood, plastic and other materials. However, it should be noted that furniture under 9403 must have the essential characteristics of furniture, i.e., used for placing articles, storage or supporting human activities, and is usually movable or fixedly installed.
Digit Breakdown
Code 940310 consists of 6 digits. The first 2 digits "94" represent Chapter 94 (Furniture; bedding, etc.; lamps; prefabricated buildings). The 3rd-4th digits "03" represent heading 9403 (Other furniture and parts thereof). The 5th-6th digits "10" represent subheading 940310, specifically referring to metal office desks. Therefore, the complete meaning of 940310 is: metal office desks, a specific subheading under other furniture. This subheading only includes office desks made of metal, excluding office desks made of wood, plastic or other materials.
Classification Basis
The product is a metal office desk, made of metal, used for office purposes, which conforms to the description of 940310. It should not be classified under 9401 (seats), because an office desk is not a seat; nor should it be classified under 9402 (medical furniture), because it is not specifically for medical use; still less should it be classified under other subheadings under 9403, such as 940320 (other metal furniture) or 940330 (wooden office furniture), because 940310 specifically covers metal office desks and takes precedence over other metal furniture subheadings.
📝 Declaration Elements
Product name: The Chinese and foreign language names of the declared commodity shall accurately reflect the attributes of the commodity, such as "metal office desk". Material: Describe in detail the main material of the office desk, such as "steel", "iron", "aluminum alloy", etc., and indicate whether other materials are contained. Use: Explain the specific use of the office desk, such as "office use", "home office", etc. Brand: If there is a brand, declare the brand name; if there is no brand, declare "no brand". Model: Declare the model or article number of the commodity for easy identification. Specifications and dimensions: Declare the length, width, height and other dimensions of the office desk, usually in centimeters or millimeters. Whether with drawers: Indicate whether the office desk has drawers, cabinets or other storage components. Processing method: Such as "assembled", "welded", etc., indicating the main processing technology. Product name: Metal office desk; Material: Steel, desktop is density board with wood grain veneer; Use: Office use; Brand: No brand; Model: OD-2024; Specifications and dimensions: L120cm × W60cm × H75cm; Whether with drawers: With one drawer; Processing method: Assembled. Misclassifying metal office desks under 940320 (other metal furniture), ignoring the precedence of 940310. Material declaration is not specific, such as writing only "metal", which may raise classification doubts. Declaring the use as "household", if it is actually commercial, may affect classification. Omitting the brand or model, resulting in customs being unable to verify the price.
Product name
The Chinese and foreign language names of the declared commodity shall accurately reflect the attributes of the commodity, such as "metal office desk".
⚠️ Misreporting as non-standard names such as "iron desk" or "steel table".
Material
Describe in detail the main material of the office desk, such as "steel", "iron", "aluminum alloy", etc., and indicate whether other materials are contained.
⚠️ Writing only "metal" without specifying which metal.
Use
Explain the specific use of the office desk, such as "office use", "home office", etc.
⚠️ Writing vaguely "office" without distinguishing commercial or domestic use.
Brand
If there is a brand, declare the brand name; if there is no brand, declare "no brand".
⚠️ Omitting the brand or misreporting it as another brand.
Model
Declare the model or article number of the commodity for easy identification.
⚠️ Incomplete model entry or inconsistency with the actual product.
Specifications and dimensions
Declare the length, width, height and other dimensions of the office desk, usually in centimeters or millimeters.
⚠️ Inconsistent dimension units or omission.
Whether with drawers
Indicate whether the office desk has drawers, cabinets or other storage components.
⚠️ Failure to specify clearly, leading to classification disputes.
Processing method
Such as "assembled", "welded", etc., indicating the main processing technology.
⚠️ Unclear description of the processing method.
Example： Product name: Metal office desk; Material: Steel, desktop is density board with wood grain veneer; Use: Office use; Brand: No brand; Model: OD-2024; Specifications and dimensions: L120cm × W60cm × H75cm; Whether with drawers: With one drawer; Processing method: Assembled.
Common Mistakes：
Misclassifying metal office desks under 940320 (other metal furniture), ignoring the precedence of 940310.
Material declaration is not specific, such as writing only "metal", which may raise classification doubts.
Declaring the use as "household", if it is actually commercial, may affect classification.
Omitting the brand or model, resulting in customs being unable to verify the price.
🎯 Classification Logic
The core criteria for classification are: 1. Whether the commodity is furniture; 2. Whether it is for office use; 3. Whether the main material is metal. According to General Rules 1 and 6 for the interpretation of the HS, subheading 940310 explicitly lists "metal office desks", so as long as it is made of metal and is an office desk, it should be classified under this code. If the office desk is wooden, it is classified under 940330; if it is plastic, it is classified under 940370. If the metal office desk has special functions, such as refrigeration, heating, etc., it may be classified under other chapters. 940320 Other metal furniture: 940320 covers other furniture made of metal, such as metal cabinets, metal racks, etc., but does not include office desks. If the metal desk is not for office use, such as a dining table or coffee table, it is classified under 940320. 940330 Wooden office furniture: 940330 covers wooden office furniture, including wooden office desks. If the main material of the office desk is wood, it is classified under this code rather than 940310. 940340 Wooden kitchen furniture: 940340 covers wooden kitchen furniture, such as cabinets, dining tables, etc. The use is different from office desks, and the material may also be different. 940360 Other wooden furniture: 940360 covers other wooden furniture, such as wooden bookshelves, wooden cabinets, etc. If the office desk is wooden but not for office use, it may be classified under this code. 940389 Furniture of other materials: 940389 covers furniture made of other materials (such as plastic, rattan, bamboo, etc.). If the office desk is plastic, it is classified under 940370 rather than 940310. Is the commodity an office desk? Is the main material metal? Does it have devices with non-furniture functions? Can it be classified under 9401 or 9402? Is it confused with 940320?
Basis
The core criteria for classification are: 1. Whether the commodity is furniture; 2. Whether it is for office use; 3. Whether the main material is metal. According to General Rules 1 and 6 for the interpretation of the HS, subheading 940310 explicitly lists "metal office desks", so as long as it is made of metal and is an office desk, it should be classified under this code. If the office desk is wooden, it is classified under 940330; if it is plastic, it is classified under 940370. If the metal office desk has special functions, such as refrigeration, heating, etc., it may be classified under other chapters.
Confused Codes：
940320 - Other metal furniture
940320 covers other furniture made of metal, such as metal cabinets, metal racks, etc., but does not include office desks. If the metal desk is not for office use, such as a dining table or coffee table, it is classified under 940320.
940330 - Wooden office furniture
940330 covers wooden office furniture, including wooden office desks. If the main material of the office desk is wood, it is classified under this code rather than 940310.
940340 - Wooden kitchen furniture
940340 covers wooden kitchen furniture, such as cabinets, dining tables, etc. The use is different from office desks, and the material may also be different.
940360 - Other wooden furniture
940360 covers other wooden furniture, such as wooden bookshelves, wooden cabinets, etc. If the office desk is wooden but not for office use, it may be classified under this code.
940389 - Furniture of other materials
940389 covers furniture made of other materials (such as plastic, rattan, bamboo, etc.). If the office desk is plastic, it is classified under 940370 rather than 940310.
Self-Check：
✓ Is the commodity an office desk?
✓ Is the main material metal?
✓ Does it have devices with non-furniture functions?
✓ Can it be classified under 9401 or 9402?
✓ Is it confused with 940320?
❓ FAQ
How to look up the HS code for a metal office desk? First determine that the commodity is an office desk, then confirm that the main material is metal, and then look up Chapter 94, heading 9403, subheading 940310 in the HS code. You may also use a customs classification query tool and enter the keyword "metal office desk" for retrieval. What is the difference between the HS codes for metal office desks and wooden office desks? Metal office desks are classified under 940310, and wooden office desks under 940330. The difference lies in the main material, and customs will determine classification based on the material. If the office desk has a metal frame but a wooden desktop, it is usually classified according to the main material, and judgment must be made based on the specific material proportions. Does a metal office desk with drawers affect the HS code? No. As long as the commodity is still an office desk and the main material is metal, having drawers does not affect classification under 940310. However, if the drawer is an independent movable metal cabinet, it may be classified separately. What are the declaration elements for a metal office desk? The declaration elements include product name, material, use, brand, model, specifications and dimensions, whether with drawers, processing method, etc. The specific requirements shall be subject to customs requirements. It is recommended to refer to the Catalog of Specifications for the Declaration of Import and Export Commodities of the Customs of the People's Republic of China. What is the tariff rate for metal office desks? Tariff rates vary depending on the country, trade agreements, country of origin and other factors, and no fixed value can be given. It is recommended to consult the Import and Export Tariff published by the General Administration of Customs of China or use a customs tariff query tool to determine according to the specific country of origin and trade method. Are the HS codes for metal office desks and metal dining tables the same? No. Metal office desks are classified under 940310, and metal dining tables under 940320. The difference lies in the use: office desks are used for office work, and dining tables for dining. Customs will determine based on the actual use. How to choose the HS code for selling metal office desks via cross-border e-commerce? Cross-border e-commerce must choose the HS code based on the actual attributes of the commodity. Metal office desks should be classified under 940310. If it is a set or combination furniture, it may need to be classified separately. It is recommended to consult a professional customs broker or customs. What should be noted when exporting metal office desks with the HS code? When exporting, ensure that the declaration elements are complete and accurate, especially the material, use, brand and model. If export tax rebates are involved, verify the rebate rate. Also note that the HS code of the destination country may be different, and adjustments must be made according to the rules of the destination country.
Q: How to look up the HS code for a metal office desk?
A: First determine that the commodity is an office desk, then confirm that the main material is metal, and then look up Chapter 94, heading 9403, subheading 940310 in the HS code. You may also use a customs classification query tool and enter the keyword "metal office desk" for retrieval.
Q: What is the difference between the HS codes for metal office desks and wooden office desks?
A: Metal office desks are classified under 940310, and wooden office desks under 940330. The difference lies in the main material, and customs will determine classification based on the material. If the office desk has a metal frame but a wooden desktop, it is usually classified according to the main material, and judgment must be made based on the specific material proportions.
Q: Does a metal office desk with drawers affect the HS code?
A: No. As long as the commodity is still an office desk and the main material is metal, having drawers does not affect classification under 940310. However, if the drawer is an independent movable metal cabinet, it may be classified separately.
Q: What are the declaration elements for a metal office desk?
A: The declaration elements include product name, material, use, brand, model, specifications and dimensions, whether with drawers, processing method, etc. The specific requirements shall be subject to customs requirements. It is recommended to refer to the Catalog of Specifications for the Declaration of Import and Export Commodities of the Customs of the People's Republic of China.
Q: What is the tariff rate for metal office desks?
A: Tariff rates vary depending on the country, trade agreements, country of origin and other factors, and no fixed value can be given. It is recommended to consult the Import and Export Tariff published by the General Administration of Customs of China or use a customs tariff query tool to determine according to the specific country of origin and trade method.
Q: Are the HS codes for metal office desks and metal dining tables the same?
A: No. Metal office desks are classified under 940310, and metal dining tables under 940320. The difference lies in the use: office desks are used for office work, and dining tables for dining. Customs will determine based on the actual use.
Q: How to choose the HS code for selling metal office desks via cross-border e-commerce?
A: Cross-border e-commerce must choose the HS code based on the actual attributes of the commodity. Metal office desks should be classified under 940310. If it is a set or combination furniture, it may need to be classified separately. It is recommended to consult a professional customs broker or customs.
Q: What should be noted when exporting metal office desks with the HS code?
A: When exporting, ensure that the declaration elements are complete and accurate, especially the material, use, brand and model. If export tax rebates are involved, verify the rebate rate. Also note that the HS code of the destination country may be different, and adjustments must be made according to the rules of the destination country.
⚠️ Disclaimer: HS code classification, declaration elements, tariff rates and regulatory conditions on this page are for reference only and do not constitute legal advice on customs classification. Tariff rates and regulations are subject to change; the latest announcements from the General Administration of Customs and on-site determinations shall prevail. Please consult professional customs brokers or customs authorities before import/export.