Chapter 94 covers furniture, bedding, mattresses, mattress supports, cushions and similar stuffed articles; lamps and lighting fittings not elsewhere specified; illuminated signs, illuminated nameplates and the like; prefabricated buildings. Furniture in this chapter refers to floor-standing or wall-mounted appliances used for placing, hanging or supporting articles, as well as seats and beds with specific functions. However, this chapter does not include certain specialized furniture (such as medical apparatus, cabinets specifically for optical instruments, etc.), nor does it include toy furniture or collector's furniture. Heading 9403 covers other furniture and parts thereof, i.e., furniture other than 9401 (seats) and 9402 (medical, surgical, dental or veterinary furniture). It includes wooden office furniture, wooden kitchen furniture, wooden bedroom furniture, other wooden furniture, plastic furniture, rattan, willow and bamboo furniture, metal furniture, etc. Furniture under this heading may be complete or unfinished, provided it has the essential character of furniture. Parts that are solely or principally for furniture of 9403 are also classified under this heading. Code 940330 is a six-digit subheading. The first two digits "94" represent Chapter 94, i.e., furniture, bedding, lamps, prefabricated buildings, etc. The 3rd-4th digits "03" represent heading 9403, i.e., other furniture and parts thereof. The 5th-6th digits "30" represent subheading 940330, i.e., wooden office desks. Specifically, under 9403, the breakdown by material is: 940310 for metal office furniture, 940320 for other metal furniture, 940330 for wooden office furniture, 940340 for wooden kitchen furniture, 940350 for wooden bedroom furniture, 940360 for other wooden furniture, 940370 for plastic furniture, 940380 for furniture of other materials (such as rattan, willow, bamboo, etc.), and 940390 for furniture parts. Therefore, 940330 specifically refers to wooden desks for office use, excluding seats (classified under 9401) or medical furniture (classified under 9402). This commodity is a wooden office desk. First, it is classified based on the material "wooden" and the use "office." An office desk is furniture and is not a seat, so it falls under Chapter 94. Since it is wooden and for office use, it should be classified under heading 9403. Within 9403, metal office furniture is classified under 940310, and wooden office furniture under 940330. Therefore, a wooden office desk is classified under 940330, not 940310 (metal) or 940360 (other wooden furniture, such as household).

Product Name: The Chinese and foreign language names of the declared commodity should be accurately described as "wooden office desk" or "office desk (wooden)," avoiding general terms such as "furniture." Material: Detailed description of the main material of the desk, such as "solid wood (oak)," "man-made board (particleboard with wood veneer)," "bamboo," etc., and indicate whether it contains components of other materials. Use: Clearly declare as "for office use," distinguishing it from household, school, or other uses. Brand: Declare the brand name (if no brand, fill in "no brand"). The brand helps customs intellectual property protection and valuation. Specifications and Model: Declare the dimensions (length × width × height), model, etc., of the desk so that customs can confirm the commodity characteristics. With or Without Drawers/Cabinets: Indicate whether the desk has additional storage components such as drawers or cabinets, which affects commodity classification and price. Processing Method: Such as "assembled," "unassembled (knock-down parts)." Unassembled but having the essential character of an office desk is still classified under 940330. Product Name: Wooden office desk; Material: Particleboard with walnut veneer, with metal slides; Use: For office use; Brand: No brand; Specifications and Model: 1400×700×750mm, Model OD-1400; With or Without Drawers: With three drawers; Processing Method: Assembled. Incorrectly classifying a wooden office desk under 940310 (metal office furniture), ignoring the material. Classifying an office desk with drawers under 940360 (other wooden furniture), not paying attention to the "office" use. Classifying unassembled office desk knock-down parts under 940390 (furniture parts), when it should actually be 940330.

The core basis for classification is the "Import and Export Tariff" and the "Harmonized Commodity Description and Coding System." First, according to the Chapter Notes to Chapter 94, furniture refers to floor-standing or wall-mounted appliances used for placing, hanging or supporting articles. An office desk meets this definition. Second, according to the terms of heading 9403, this heading covers other furniture and parts thereof, but excludes seats of 9401 and medical furniture of 9402. Third, subheading 940330 is explicitly "wooden office furniture," and an office desk is office furniture. Therefore, as long as the material is wooden and the use is office, it is classified under 940330. If the desk is metal, it is classified under 940310; if it is other wooden furniture (such as household), it is classified under 940360. 940310 Metal office furniture: Different material: 940310 is metal (such as steel office desks), 940330 is wooden. If the main body of the desk is metal, even with a wooden top, it is classified under 940310. 940360 Other wooden furniture: Different use: 940360 is other wooden furniture (such as household dining tables, writing desks), not for office use. If the office desk is clearly for office use, it is classified under 940330. 940390 Furniture parts: Different commodity state: 940390 is furniture parts, such as desk legs, drawer panels. If it is unassembled office desk knock-down parts but already has the essential character of an office desk, it is still classified under 940330. 940169 Other wooden seats: Different function: 940169 is seats (such as wooden chairs), 940330 is desks. An office desk cannot be sat on, so it is not classified under 9401. 442090 Other wooden articles: Chapter 44 is wood and articles of wood, but furniture is classified under Chapter 94. If a wooden office desk already has the character of furniture, it should be classified under 940330, not 442090. Is the main material of the desk wooden? Is the use for office? Does it have drawers or cabinets? Is it unassembled knock-down parts? Does it contain metal parts but the main body is wood?

Are both wooden office desks and wooden dining tables classified under 940330? No. Wooden office desks are classified under 940330 because the subheading is explicitly "wooden office furniture." Wooden dining tables are other wooden furniture and should be classified under 940360. Classification should be based on actual use. If a dining table is also used for office work, evidence must be provided; otherwise, it is classified according to its principal use. If the office desk is made of particleboard with wood veneer, is it considered wooden? Yes. According to HS classification, wooden furniture includes furniture made of solid wood, man-made boards (such as particleboard, fiberboard), and other wood materials. As long as the main material is wood, it is classified as wooden. However, if the surface is covered with other materials (such as plastic), it should be determined according to the Chapter Notes. What declaration elements are required for importing wooden office desks? Usually, product name, material, use, brand, specifications and model, whether with drawers, processing method, etc., are required. Specific requirements are subject to customs. It is recommended to refer to the declaration elements for 940330 in the "Standard Declaration Directory for Import and Export Commodities of the People's Republic of China." How to check the tariff rate for 940330? It can be checked through the General Administration of Customs website, China International Trade Single Window, or the "Import and Export Tariff." Rates may change due to trade agreements, origin, etc. It is recommended to use the latest tariff. When checking, pay attention to MFN rate, general rate, agreement rate, etc. If parts of a wooden office desk are imported separately, which code should they be classified under? If the parts are solely or principally for office desks of 940330, such as desk legs, drawers, they should be classified under 940390 (furniture parts). However, if the parts already constitute the essential character of a complete office desk, they may be classified under 940330. What are the precautions for customs declaration when selling wooden office desks via cross-border e-commerce? It is necessary to accurately declare the product name, material, use, etc., to avoid customs clearance delays due to classification errors. Also pay attention to fumigation certificate requirements for wooden packaging. If through postal or express channels, customs regulations must also be followed. What is the difference in HS codes between wooden office desks and metal office desks? Wooden office desks are classified under 940330, metal office desks under 940310. If the main body of the desk is metal, even with wooden parts, it is classified under 940310. Classification is based on the main material. What is the criterion for distinguishing 940330 from 940360? Mainly based on use: 940330 is wooden furniture for office use, 940360 is other wooden furniture (such as household, school use). If an office desk is also used at home, it should be judged according to the principal use scenario. Usually, desks used in offices are classified under 940330.