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, and prefabricated buildings. Furniture in this chapter refers to floor-standing or hanging appliances used for placing, hanging or supporting articles, as well as movable articles with a practical function. However, medical devices, toy furniture, certain specialized equipment, etc. are excluded. Wooden kitchen furniture, as household articles, meets the definition of furniture in this chapter. Heading 9403 covers other furniture and parts thereof, including furniture of metal, wood, plastics and other materials. It specifically includes office, kitchen, bedroom, living room furniture, etc. However, 9403 does not include seats of 9401 (such as chairs) and medical, surgical, dental or veterinary furniture of 9402. Wooden kitchen furniture refers to storage cabinets, cupboards, worktables, etc. used in kitchens, usually having storage and working functions, and belongs to kitchen furniture. First 2 digits 94: Chapter 94, representing furniture, bedding, lamps, etc. Digits 3-4: 03: Heading 9403, representing other furniture and parts thereof, distinguished from 9401 seats and 9402 medical furniture. Digits 5-6: 40: Subheading 940340, representing wooden kitchen furniture. Among these, 9403.40 specifically refers to wooden kitchen furniture, while 9403.50 is wooden bedroom furniture and 9403.60 is other wooden furniture. Therefore, 940340 precisely corresponds to wooden kitchen furniture, emphasizing that the material is wood and the use is kitchen. The goods are wooden kitchen furniture, such as cabinets and cupboards, which conform to the description of 9403.40. They are not classified under 9401 because they are not seats; not under 9402 because they are not for medical use; not under 9403.50 because they are not bedroom furniture; and not under 9403.60 because they are explicitly for kitchen use. Therefore, 940340 is the correct classification.

Product Name: The Chinese and foreign language names of the declared goods should accurately describe the product, such as 'wooden kitchen cabinet'. Material: Specify in detail the type of wood, such as oak, pine, plywood, etc., and whether other materials are contained. Use: Clearly state the scenario of use, such as kitchen storage, worktable, etc. Brand: If there is a brand, declare the brand name; if there is no brand, state 'no brand'. Specifications and Model: Declare dimensions, model, etc., such as length, width, height, load-bearing capacity, etc. Processing Method: State whether surface treatment, assembly, etc. have been carried out, such as 'painted', 'unassembled'. Quantity and Unit: Declare the number of pieces, sets and weight, etc.; the unit must comply with standards. Product Name: Wooden kitchen cabinet; Material: oak frame, medium-density fiberboard door panel; Use: kitchen storage; Brand: no brand; Specifications and Model: W1200*D600*H850mm; Processing Method: painted, unassembled; Quantity: 10 pieces. Material declaration is not specific, only writing 'wooden', which may cause classification disputes. Use description is vague, such as 'household use', without specifying kitchen, which may lead to incorrect classification. Ignoring the processing method; unassembled and assembled may affect tax rates and regulatory conditions.

Core basis for classification: 1. The material is wood; 2. The use is kitchen; 3. It meets the definition of furniture. According to the General Rules for the Interpretation of the HS, first determine the heading, then determine the subheading. 9403 covers other furniture, and 9403.40 explicitly refers to wooden kitchen furniture. Note that if the furniture has a seating function, it should be classified under 9401; if for medical use, under 9402. 940340 Wooden kitchen furniture: This code specifically refers to wooden kitchen furniture, such as cabinets, cupboards, etc. 940350 Wooden bedroom furniture: Wooden furniture used in bedrooms, such as beds, wardrobes, etc., with a different use. 940360 Other wooden furniture: Wooden furniture but not for kitchen or bedroom use, such as living room and dining room furniture. 940320 Other metal furniture: The material is metal, not wood. 940389 Furniture of other materials: The material is plastics, rattan or other non-wood, non-metal materials. Is it indeed wooden? Is it used in the kitchen? Does it have the basic characteristics of furniture? Are seats and medical furniture excluded? Is it distinguished from 9403.50 and 9403.60?

How can I check the import tariff rate for 940340? You can check through the official website of the General Administration of Customs or the International Trade Single Window by entering HS code 940340 to view the latest tariff rate. Note that tariff rates may vary by country and trade agreement; it is recommended to rely on official real-time data. What regulatory conditions are required for exporting wooden kitchen furniture? Generally, an exit goods customs clearance form is required. If endangered wood is involved, an export permit for endangered species is required. Specific regulatory conditions vary by country; it is recommended to consult the local customs. If kitchen furniture contains metal parts, how should it be classified? According to the General Rules for Interpretation, if the metal parts are only auxiliary and the overall article still has the characteristics of wood, it is classified under 940340; if the metal parts constitute the essential character, it may be classified under 940320. Judgment should be made based on the actual situation. What is the difference between 940340 and 940360? 940340 specifically refers to wooden kitchen furniture, while 940360 refers to other wooden furniture, such as living room and dining room furniture. The key difference lies in whether the use is kitchen. How should the brand be filled in during declaration? If there is a brand, fill in the brand name; if there is no brand, fill in 'no brand'. Note that the brand must be consistent with the actual goods to avoid infringement. What are the declaration elements for wooden kitchen furniture? Usually include product name, material, use, brand, specifications and model, processing method, quantity and unit, etc. The specific requirements shall be subject to customs requirements. For cross-border e-commerce sales of wooden kitchen furniture, how should the HS code be selected? If it is wooden kitchen furniture, 940340 should be selected. Note that HS codes may differ slightly among countries and should be confirmed according to the customs regulations of the destination country. If kitchen furniture is imported after assembly, is the classification different? Classification does not change based on whether it is assembled; it is still classified under 940340. However, the processing method may affect regulatory conditions and tariff rates and must be declared truthfully.