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 practical functions. However, this chapter does not include articles of certain specific materials (such as furniture made of plastics, ceramics, glass, etc.) or appliances for specific uses (such as medical furniture, dental chairs, etc.). Heading 9403 covers other furniture and parts thereof, that is, furniture other than that of 9401 (seats) and 9402 (medical, surgical, dental or veterinary furniture). It includes furniture for offices, kitchens, bedrooms, living rooms and other uses, as well as parts of furniture not elsewhere specified. However, note that only floor-standing or wall-mounted articles with practical functions are classified under this heading; non-floor-standing ornaments or articles not intended as furniture should be classified under other chapters. First 2 digits 94: indicates Chapter 94, i.e. furniture, bedding, lamps, prefabricated buildings, etc. Digits 3-4 03: indicates heading 9403, i.e. other furniture and parts thereof. Digits 5-6 80: indicates subheading 9403.80, i.e. furniture of other materials. Under 9403, subheadings are divided by material: 9403.10 metal, 9403.20 other metal, 9403.30 wooden, 9403.40 plastic, 9403.50 rattan, 9403.60 other wooden, 9403.70 plastic, 9403.80 other materials (including bamboo, willow, etc.). Therefore 940380 specifically refers to bamboo furniture, belonging to furniture of other materials. Bamboo furniture should be classified under 940380 because its material is bamboo, which is not among the subheadings under 9403 divided by material such as metal, wood, plastic, rattan, etc., and bamboo in the HS is often grouped with similar materials such as rattan and willow, but 9403.50 is for rattan and 9403.80 is for other materials; bamboo furniture is not specified in 9403.50, so it is classified under 9403.80. At the same time, it must be confirmed that the furniture is floor-standing or wall-mounted and has a practical function; otherwise it may be classified under Chapter 44 wood articles or Chapter 46 plaited articles.
Chapter
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 practical functions. However, this chapter does not include articles of certain specific materials (such as furniture made of plastics, ceramics, glass, etc.) or appliances for specific uses (such as medical furniture, dental chairs, etc.).
Heading
Heading 9403 covers other furniture and parts thereof, that is, furniture other than that of 9401 (seats) and 9402 (medical, surgical, dental or veterinary furniture). It includes furniture for offices, kitchens, bedrooms, living rooms and other uses, as well as parts of furniture not elsewhere specified. However, note that only floor-standing or wall-mounted articles with practical functions are classified under this heading; non-floor-standing ornaments or articles not intended as furniture should be classified under other chapters.
Digit Breakdown
First 2 digits 94: indicates Chapter 94, i.e. furniture, bedding, lamps, prefabricated buildings, etc. Digits 3-4 03: indicates heading 9403, i.e. other furniture and parts thereof. Digits 5-6 80: indicates subheading 9403.80, i.e. furniture of other materials. Under 9403, subheadings are divided by material: 9403.10 metal, 9403.20 other metal, 9403.30 wooden, 9403.40 plastic, 9403.50 rattan, 9403.60 other wooden, 9403.70 plastic, 9403.80 other materials (including bamboo, willow, etc.). Therefore 940380 specifically refers to bamboo furniture, belonging to furniture of other materials.
Classification Basis
Bamboo furniture should be classified under 940380 because its material is bamboo, which is not among the subheadings under 9403 divided by material such as metal, wood, plastic, rattan, etc., and bamboo in the HS is often grouped with similar materials such as rattan and willow, but 9403.50 is for rattan and 9403.80 is for other materials; bamboo furniture is not specified in 9403.50, so it is classified under 9403.80. At the same time, it must be confirmed that the furniture is floor-standing or wall-mounted and has a practical function; otherwise it may be classified under Chapter 44 wood articles or Chapter 46 plaited articles.
📝 Declaration Elements
Product name: The specific name of the declared commodity, such as "bamboo dining table", "bamboo bookshelf", etc., which must be consistent with the actual goods. Material: Describe the main material in detail, such as "bamboo", "bamboo-wood mixture", etc., and indicate the bamboo species (such as moso bamboo, sinocalamus affinis). Use: Explain the use scenario of the furniture, such as "household", "office", "restaurant", etc. Brand: If there is a brand, declare the brand name; if no brand, fill in "none". Model: Declare the commodity model, such as "BAM-001"; if no model, fill in "none". Specifications and dimensions: Declare the length, width and height dimensions of the furniture, such as "120cm×60cm×75cm". Processing method: Explain the processing method of the bamboo material, such as "sawing, sanding, assembly", etc. Whether floor-standing or wall-mounted: Confirm whether the furniture is floor-standing or wall-mounted, which is the key to classification under Chapter 94. Product name: bamboo dining table; Material: bamboo (moso bamboo); Use: household dining room; Brand: none; Model: none; Specifications and dimensions: 140cm×80cm×75cm; Processing method: bamboo material sawed, sanded and assembled; Whether floor-standing: yes. Failure to distinguish bamboo furniture from bamboo plaited articles, the latter should be classified under Chapter 46. Mistakenly classifying non-floor-standing bamboo ornaments under 940380; in fact they should be classified under Chapter 44 or Chapter 46 according to material. Material declaration is unclear, such as bamboo-wood mixed furniture not indicating the proportion of each material, affecting classification.
Product name
The specific name of the declared commodity, such as "bamboo dining table", "bamboo bookshelf", etc., which must be consistent with the actual goods.
⚠️ Writing only "bamboo furniture" is too general and does not specify the specific type.
Material
Describe the main material in detail, such as "bamboo", "bamboo-wood mixture", etc., and indicate the bamboo species (such as moso bamboo, sinocalamus affinis).
⚠️ Writing only "bamboo" without distinguishing whether it is bamboo material or bamboo plaited articles.
Use
Explain the use scenario of the furniture, such as "household", "office", "restaurant", etc.
⚠️ The use description does not match the furniture type, such as writing "household" for a "bamboo office desk".
Brand
If there is a brand, declare the brand name; if no brand, fill in "none".
⚠️ The brand does not match the actual goods or the brand is omitted.
Model
Declare the commodity model, such as "BAM-001"; if no model, fill in "none".
⚠️ The model is filled in incorrectly or is inconsistent with the actual goods.
Specifications and dimensions
Declare the length, width and height dimensions of the furniture, such as "120cm×60cm×75cm".
⚠️ The dimension units are not uniform or are not declared.
Processing method
Explain the processing method of the bamboo material, such as "sawing, sanding, assembly", etc.
⚠️ The processing method is not explained, leading to classification disputes.
Whether floor-standing or wall-mounted
Confirm whether the furniture is floor-standing or wall-mounted, which is the key to classification under Chapter 94.
⚠️ Mistakenly declaring non-floor-standing ornaments as furniture.
Failure to distinguish bamboo furniture from bamboo plaited articles, the latter should be classified under Chapter 46.
Mistakenly classifying non-floor-standing bamboo ornaments under 940380; in fact they should be classified under Chapter 44 or Chapter 46 according to material.
Material declaration is unclear, such as bamboo-wood mixed furniture not indicating the proportion of each material, affecting classification.
🎯 Classification Logic
Core criteria for classification: first confirm whether the commodity is furniture (floor-standing or wall-mounted, with practical function); second confirm whether the main material is bamboo; finally, according to the HS code structure, bamboo furniture is not specified under other subheadings of 9403, so it is classified under 940380. If the furniture is a bamboo-wood mixture, it should be classified according to the main material; if bamboo is the main material, it is still classified under 940380; if wood is the main material, it is classified under 940330 or 940360. 940330 Wooden office furniture: The material is wood and it is specially used for offices, while 940380 is bamboo and is not limited to offices. 940350 Wooden bedroom furniture: The material is wood and it is used for bedrooms; 940380 is bamboo and its use is not limited. 940360 Other wooden furniture: The material is wood, while 940380 is bamboo; the main difference is the material. 940370 Plastic furniture: The material is plastic, while 940380 is bamboo. 460210 Bamboo plaited articles: 460210 is bamboo plaited articles, belonging to articles of plaiting materials, while 940380 is furniture and must have a furniture function. Is it floor-standing or wall-mounted? Is the main material bamboo? Does it have a practical furniture function? Is it specially used in a specific place (such as an office or bedroom)? Is it confused with bamboo plaited articles?
Basis
Core criteria for classification: first confirm whether the commodity is furniture (floor-standing or wall-mounted, with practical function); second confirm whether the main material is bamboo; finally, according to the HS code structure, bamboo furniture is not specified under other subheadings of 9403, so it is classified under 940380. If the furniture is a bamboo-wood mixture, it should be classified according to the main material; if bamboo is the main material, it is still classified under 940380; if wood is the main material, it is classified under 940330 or 940360.
Confused Codes：
940330 - Wooden office furniture
The material is wood and it is specially used for offices, while 940380 is bamboo and is not limited to offices.
940350 - Wooden bedroom furniture
The material is wood and it is used for bedrooms; 940380 is bamboo and its use is not limited.
940360 - Other wooden furniture
The material is wood, while 940380 is bamboo; the main difference is the material.
940370 - Plastic furniture
The material is plastic, while 940380 is bamboo.
460210 - Bamboo plaited articles
460210 is bamboo plaited articles, belonging to articles of plaiting materials, while 940380 is furniture and must have a furniture function.
Self-Check：
✓ Is it floor-standing or wall-mounted?
✓ Is the main material bamboo?
✓ Does it have a practical furniture function?
✓ Is it specially used in a specific place (such as an office or bedroom)?
✓ Is it confused with bamboo plaited articles?
❓ FAQ
What is the difference in HS codes between bamboo furniture and wooden furniture? Bamboo furniture is classified under 940380 (furniture of other materials), while wooden furniture is classified according to use under 940330 (office), 940340 (kitchen), 940350 (bedroom), 940360 (other). The main difference is the material; bamboo furniture is not subdivided by use and is uniformly classified under 940380. In the declaration elements for bamboo furniture, how should the material be filled in? The material should be filled in as "bamboo", and the bamboo species should be indicated, such as "moso bamboo", "sinocalamus affinis", etc. If it is a bamboo-wood mixture, the proportion of bamboo and wood must be indicated to determine the main material. If bamboo furniture has bamboo weaving decoration, will it affect classification? If the bamboo weaving is only decorative and the main body is still bamboo furniture, it is classified under 940380. If the bamboo weaving constitutes the essential character and has the function of an independent plaited article, it may be classified under 460210. It must be judged as a whole. How can I check the import tariff rate for bamboo furniture? Tariff rates vary by country, trade agreement, origin, etc. It is recommended to check the Import and Export Tariff published by the General Administration of Customs or use the customs classification inquiry system, enter HS code 940380 to obtain the latest tariff rate. What is the export tax rebate for bamboo furniture? The export tax rebate rate is also adjusted. It is necessary to check the export tax rebate rate database published by the State Taxation Administration or consult the local tax authority. Generally, the export tax rebate rate for bamboo furniture may differ from that for wooden furniture. If bamboo furniture is classified under 940380, is a certificate for endangered species required? Bamboo products are generally not endangered species, but if a specific bamboo species is used (such as certain rare bamboos), it may be controlled by CITES and a certificate may be required. Generally, bamboo furniture does not require an endangered species certificate. Does the packaging material of bamboo furniture affect classification? Packaging materials do not affect commodity classification; classification is based on the commodity itself. However, if the packaging and the commodity form a whole and the packaging is made of bamboo, they may need to be declared separately. For cross-border e-commerce sales of bamboo furniture, must HS code 940380 be used? Yes, as long as the commodity meets the definition of bamboo furniture, 940380 should be used. However, note that the first 6 digits of HS codes are the same across countries, but the later digits may differ, so declaration must be made according to the destination country's rules.
Q: What is the difference in HS codes between bamboo furniture and wooden furniture?
A: Bamboo furniture is classified under 940380 (furniture of other materials), while wooden furniture is classified according to use under 940330 (office), 940340 (kitchen), 940350 (bedroom), 940360 (other). The main difference is the material; bamboo furniture is not subdivided by use and is uniformly classified under 940380.
Q: In the declaration elements for bamboo furniture, how should the material be filled in?
A: The material should be filled in as "bamboo", and the bamboo species should be indicated, such as "moso bamboo", "sinocalamus affinis", etc. If it is a bamboo-wood mixture, the proportion of bamboo and wood must be indicated to determine the main material.
Q: If bamboo furniture has bamboo weaving decoration, will it affect classification?
A: If the bamboo weaving is only decorative and the main body is still bamboo furniture, it is classified under 940380. If the bamboo weaving constitutes the essential character and has the function of an independent plaited article, it may be classified under 460210. It must be judged as a whole.
Q: How can I check the import tariff rate for bamboo furniture?
A: Tariff rates vary by country, trade agreement, origin, etc. It is recommended to check the Import and Export Tariff published by the General Administration of Customs or use the customs classification inquiry system, enter HS code 940380 to obtain the latest tariff rate.
Q: What is the export tax rebate for bamboo furniture?
A: The export tax rebate rate is also adjusted. It is necessary to check the export tax rebate rate database published by the State Taxation Administration or consult the local tax authority. Generally, the export tax rebate rate for bamboo furniture may differ from that for wooden furniture.
Q: If bamboo furniture is classified under 940380, is a certificate for endangered species required?
A: Bamboo products are generally not endangered species, but if a specific bamboo species is used (such as certain rare bamboos), it may be controlled by CITES and a certificate may be required. Generally, bamboo furniture does not require an endangered species certificate.
Q: Does the packaging material of bamboo furniture affect classification?
A: Packaging materials do not affect commodity classification; classification is based on the commodity itself. However, if the packaging and the commodity form a whole and the packaging is made of bamboo, they may need to be declared separately.
Q: For cross-border e-commerce sales of bamboo furniture, must HS code 940380 be used?
A: Yes, as long as the commodity meets the definition of bamboo furniture, 940380 should be used. However, note that the first 6 digits of HS codes are the same across countries, but the later digits may differ, so declaration must be made according to the destination country's rules.
⚠️ 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.