HS Code for Kitchen Cabinets and Furniture
The HS Code for kitchen cabinets and furniture is 940340. The MFN duty rate for importing to the US is Free.
| HS Code (6-digit) | 940340 |
|---|---|
| US HTS (10-digit) | 9403400000 |
| EU CN Code (8-digit) | 94034000 |
| US Duty Rate (MFN) | Free |
| EU Duty Rate (MFN) | 2.7% |
| Chapter | 94 |
| Heading | 9403 |
| Last Updated | 2026-05 |
Description
Wooden furniture of a kind used in the kitchen
HS Code 940340 covers wooden kitchen furniture and cabinets, which are imported duty-free into the United States.
Frequently Asked Questions
What are the primary cost factors beyond the product price for importing wooden kitchen cabinets under HTS 9403.40?
The significant duties and fees are the Most-Favored-Nation (MFN) import duty, which is currently Free ad valorem for this HTS code, and the Merchandise Processing Fee (MPF), which is 0.3464% of the entered value (minimum $29.22). Additionally, anti-dumping and countervailing duties (AD/CVD) specifically on wooden cabinets and vanities from China can add substantial costs, with CVD rates averaging over Free and AD rates exceeding 250% for many manufacturers.
What are the key U.S. compliance requirements for importing wooden kitchen cabinets under HTS 9403.40?
The primary requirements are adherence to U.S. Customs Lacey Act declaration for the wood species, and compliance with formaldehyde emission standards under the EPA's Formaldehyde Standards for Composite Wood Products Act (TSCA Title VI). Importers must provide documentation proving the cabinet components meet the CARB ATCM Phase 2 or equivalent emission limits.
What are the specific packaging and crating requirements for shipping wooden kitchen cabinets under HTS 940340 to ensure safe transport?
Wooden kitchen cabinets must be securely crated on a wooden pallet base to protect doors, drawers, and hardware during transit. The crating should be fully enclosed and moisture-resistant, with internal blocking to prevent shifting, as carriers often require this for large furniture to avoid damage claims. Additionally, all wood packaging materials (pallets, crates) must comply with ISPM 15 standards for heat treatment and marking to prevent pest entry at international borders.
Seasonal Import Patterns for Kitchen Cabinets & Furniture
Imports of kitchen furniture under HTS 940340 show a consistent seasonal pattern, with peak volumes typically arriving in Q1 and Q2 (January-June). This surge is driven by the North American home renovation and construction season, as importers stock inventory for spring and summer projects. Data from U.S. Customs shows import values can be 20-Free higher in the first half of the year compared to the latter half. A secondary, smaller increase often occurs in late Q3 (September) as retailers build stock for year-end sales events.
Compliance Notes for Kitchen Cabinets (HTS 9403.40)
Importers must be aware of formaldehyde emissions regulations, particularly compliance with the U.S. Formaldehyde Standards for Composite Wood Products Act (TSCA Title VI), which applies to cabinets made with particleboard, MDF, or hardwood plywood components. All wooden cabinets and furniture require a solid wood packing material (SWPM) declaration (ISPM 15) and may be subject to Lacey Act declaration requirements for wood species. Additionally, products containing glass or mirrors must meet CPSC safety glazing standards (16 CFR 1201), and any installed electrical components (e.g., lighting) may require separate UL certification and classification.
Related HS Codes
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