Subheading · Chapter 94 · Heading 9403

9403.20

9403.20: Other furniture and parts thereof: other metal furniture

Other metal furniture

Official description Other metal furniture

9403.20 is the HS subheading for other metal furniture, under heading 9403 in chapter 94.

What you pay

Importing into UK

Customs duty Free standard rate · across 3 national lines depends on the country of origin
Additional duties and charges 2 additional measures Import requirements: 2
VAT 20.00 % import VAT
Duty calculatorCalculate duty and taxes →

Rates by national line · UK Global Tariff

UK lines →
  1. 9403 20 00 00 Other metal furniture
  2. 9403 20 20 00 Beds Free
  3. 9403 20 80 00 Other Free
  4. 9403 20 80 20 Bolted and boltless steel shelving units and components thereof, namely steel uprights with two flat connecting surfaces and steel beams without welded upright connectors, where the shelving unit includes any of such components whether or not with decks (regardless of their material) Free
  5. 9403 20 80 80 Other Free

Additional duties and import rules

Charges on top of the customs duty, and rules the goods must meet at the border.

Additional duties and charges 2

  • Duty suspensionSuspension - goods for certain categories of ships, boats and other vessels and for drilling or production platforms Free
    Applies to goods from
    all countries
    Legal act
    2020 No. 1431
    Documents
    • C990 End use authorisation ships and platforms (Column 8c, Annex A of Delegated Regulation (EU) 2015/2446)
  • Duty suspensionAirworthiness tariff suspension Free
    Applies to goods from
    all countries
    Legal act
    S.I. 2018/1249
    Documents
    • C119 Authorised Release Certificate — EASA Form 1 (Appendix I to Annex I to Regulation (EU) No 748/2012), or equivalent certificate

Import requirements 2

  • Prohibition or restrictionImport prohibition on goods for torture and repression
    Applies to goods from
    all countries
    Legal act
    S.I. 2020/1479
    Documents
    • C064 Authorisation for export or import of goods that could be used for torture (Regulation (EU) 2019/125)
    • Y904 Goods other than those described in the TR footnotes linked to the measure
  • Import controlRestriction on entry into free circulation
    Applies to goods from
    Iraq, Russia, Ukraine
    Legal act
    S.I. 2020/707, 2022 No.998, S.I. 2022/395
    Documents
    • 9015
    • 9016
    • 9009
    • 9010
    • 9017

Preferential rates by country

Agreement or schemeCountriesRate
standard rate (no agreement)—Free
DCTS Comprehensive
Afghanistan, Angola, Bangladesh, Benin and 38 more

Afghanistan, Angola, Bangladesh, Benin, Bhutan, Burkina Faso, Burundi, Cambodia, Central African Republic, Chad, Comoros, Congo - Kinshasa, Djibouti, Eritrea, Ethiopia, Gambia, Guinea, Guinea-Bissau, Haiti, Kiribati, Laos, Liberia, Malawi, Mali, Mauritania, Myanmar (Burma), Nepal, Niger, Rwanda, São Tomé & Príncipe, Senegal, Sierra Leone, Somalia, South Sudan, Sudan, Tanzania, Timor-Leste, Togo, Tuvalu, Uganda, Yemen, Zambia

Free
European Union (including code "EU")
Austria, Belgium, Bulgaria, Croatia and 23 more

Austria, Belgium, Bulgaria, Croatia, Cyprus, Czechia, Denmark, Estonia, Finland, France, Germany, Greece, Hungary, Ireland, Italy, Latvia, Lithuania, Luxembourg, Malta, Netherlands, Poland, Portugal, Romania, Slovakia, Slovenia, Spain, Sweden

Free
DCTS Enhanced
Algeria, Bolivia, Cape Verde, Congo - Brazzaville and 13 more

Algeria, Bolivia, Cape Verde, Congo - Brazzaville, Cook Islands, Kyrgyzstan, Micronesia, Mongolia, Nigeria, Niue, Pakistan, Philippines, Sri Lanka, Syria, Tajikistan, Uzbekistan, Vanuatu

Free
CARIFORUM
Antigua & Barbuda, Bahamas, Barbados, Belize and 10 more

Antigua & Barbuda, Bahamas, Barbados, Belize, Dominica, Dominican Republic, Grenada, Guyana, Jamaica, St Kitts & Nevis, St Lucia, St Vincent & the Grenadines, Suriname, Trinidad & Tobago

Free
OCTs (Overseas Countries and Territories)
Anguilla, Bermuda, British Indian Ocean Territory, British Virgin Islands and 7 more

Anguilla, Bermuda, British Indian Ocean Territory, British Virgin Islands, Cayman Islands, Falkland Islands, Montserrat, Pitcairn Islands, South Georgia & South Sandwich Islands, St Helena, Turks & Caicos Islands

Free
Central America Costa Rica, El Salvador, Guatemala, Honduras, Nicaragua, Panama Free
SADC EPA Botswana, Eswatini, Lesotho, Mozambique, Namibia Free
Eastern and Southern Africa States Madagascar, Mauritius, Seychelles, Zimbabwe Free
CPTPP Brunei, Malaysia Free
UK–Andorra agreement Andorra Free
UK–Albania agreement Albania Free
UK–Australia agreement Australia Free
UK–Canada agreement Canada Free
UK–Switzerland agreement Switzerland Free
UK–Côte d’Ivoire agreement Côte d’Ivoire Free
UK–Chile agreement Chile Free
UK–Cameroon agreement Cameroon Free
UK–Colombia agreement Colombia Free
UK–Ceuta & Melilla agreement Ceuta & Melilla Free
UK–Ecuador agreement Ecuador Free
UK–Egypt agreement Egypt Free
UK–Fiji agreement Fiji Free
UK–Faroe Islands agreement Faroe Islands Free
UK–Georgia agreement Georgia Free
UK–Ghana agreement Ghana Free
DCTS Standard Indonesia Free
UK–Israel agreement Israel Free
UK–India agreement India Free
UK–Iceland agreement Iceland Free
UK–Jordan agreement Jordan Free
UK–Japan agreement Japan Free
UK–Kenya agreement Kenya Free
UK–South Korea agreement South Korea Free
UK–Lebanon agreement Lebanon Free
UK–Liechtenstein agreement Liechtenstein Free
UK–Morocco agreement Morocco Free
UK–Moldova agreement Moldova Free
UK–North Macedonia agreement North Macedonia Free
UK–Mexico agreement Mexico Free
UK–Norway agreement Norway Free
UK–New Zealand agreement New Zealand Free
UK–Peru agreement Peru Free
UK–Papua New Guinea agreement Papua New Guinea Free
UK–Palestinian Territories agreement Palestinian Territories Free
UK–Serbia agreement Serbia Free
UK–Solomon Islands agreement Solomon Islands Free
UK–Singapore agreement Singapore Free
UK–San Marino agreement San Marino Free
UK–Tunisia agreement Tunisia Free
UK–Türkiye agreement Türkiye Free
UK–Ukraine agreement Ukraine Free
UK–Vietnam agreement Vietnam Free
UK–Samoa agreement Samoa Free
UK–Kosovo agreement Kosovo Free
UK–South Africa agreement South Africa Free

UK: imports by month

last 12 months£910.9m-0.6% · previous 12 months
Average import price£3.02 per kg
Jan 2024: £58.9mFeb 2024: £74.3mMar 2024: £85.1mApr 2024: £76.5mMay 2024: £90.5mJun 2024: £75.6mJul 2024: £78.3mAug 2024: £73mSept 2024: £62.2mOct 2024: £72.1mNov 2024: £68mDec 2024: £58mJan 2025: £77.2mFeb 2025: £88.2mMar 2025: £98.4mApr 2025: £82.6mMay 2025: £92.1mJun 2025: £77.9mJul 2025: £76.3mAug 2025: £63.4mSept 2025: £61.4mOct 2025: £63.9mNov 2025: £60.7mDec 2025: £63.8mJan 2026: £68.7mFeb 2026: £85.1mMar 2026: £102.9mApr 2026: £82mMay 2026: £89.5mJun 2026: £84.2mJul 2026: £83.7mAug 2026: £64.9m 202420252026
Data up to August 2026 (provisional) · Monthly data: Eurostat Comext (CC BY 4.0), HMRC (OGL v3.0)

Main suppliers, last 12 months

CountryValueShareChange
China £607m 66.6% +0.4%
Germany £51.4m 5.6% -6.7%
Italy £22.3m 2.4% -6.7%
Spain £20.5m 2.3% -0.7%
Vietnam £17.4m 1.9% +5.6%
Poland £17.2m 1.9% -25.8%
France £16.3m 1.8% +4.3%
Sweden £16.1m 1.8% -12%

Same subheading in other tariffs

World trade in 2024

9403.20 · US$23.6bn

Trade value (US$) no reported trade < US$211.1kUS$211.1k+US$17.4m+US$162.2m+> US$703.3m

Exports: 200
  1. China: US$11.4bn
  2. Germany: US$1.6bn
  3. Vietnam: US$1.2bn
  4. Mexico: US$769.4m
  5. Italy: US$733.8m
  6. United States: US$703.3m
  7. Poland: US$631.4m
  8. Canada: US$619.1m
  9. Taiwan: US$617.6m
  10. United Kingdom: US$417.9m
  11. Spain: US$399.6m
  12. Türkiye: US$379.4m
  13. Czechia: US$368.6m
  14. France: US$336.9m
  15. India: US$312.3m
  16. Netherlands: US$282.6m
  17. Thailand: US$247.7m
  18. Cambodia: US$180.5m
  19. Sweden: US$177.9m
  20. Denmark: US$162.2m
  21. Belgium: US$159.7m
  22. Austria: US$153.3m
  23. Malaysia: US$140.3m
  24. Slovakia: US$118.8m
  25. Switzerland: US$117.5m
  26. South Korea: US$105.1m
  27. Lithuania: US$79.4m
  28. Indonesia: US$72.4m
  29. Hungary: US$70m
  30. Bulgaria: US$56.9m
  31. Slovenia: US$56.4m
  32. Portugal: US$56.3m
  33. Japan: US$47.6m
  34. Romania: US$42m
  35. Philippines: US$41.7m
  36. Singapore: US$40m
  37. Finland: US$38m
  38. Serbia: US$36.4m
  39. Ukraine: US$34.4m
  40. United Arab Emirates: US$31.6m
  41. Croatia: US$30.2m
  42. Russia: US$30m
  43. Greece: US$29.9m
  44. Egypt: US$28.4m
  45. Brazil: US$28.3m
  46. Hong Kong SAR China: US$26.7m
  47. Australia: US$25.1m
  48. Estonia: US$20m
  49. Norway: US$19.1m
  50. Colombia: US$17.4m
  51. Latvia: US$17.1m
  52. South Africa: US$16.4m
  53. Ireland: US$15.9m
  54. Morocco: US$15.2m
  55. El Salvador: US$14.9m
  56. Costa Rica: US$11.5m
  57. New Zealand: US$9.7m
  58. Bahrain: US$9.5m
  59. Israel: US$9.2m
  60. Saudi Arabia: US$6.6m

Top exporters

RankCountryValueShare
1 China US$11.4bn 48.4%
2 Germany US$1.6bn 6.9%
3 Vietnam US$1.2bn 5.3%
4 Mexico US$769.4m 3.3%
5 Italy US$733.8m 3.1%
6 United States US$703.3m 3%
7 Poland US$631.4m 2.7%
8 Canada US$619.1m 2.6%
9 Taiwan US$617.6m 2.6%
10 United Kingdom US$417.9m 1.8%

Top importers

RankCountryValueShare
1 United States US$6.9bn 29.2%
2 Germany US$1.6bn 6.7%
3 France US$1.2bn 5.1%
4 United Kingdom US$1.1bn 4.6%
5 Netherlands US$858.4m 3.6%
6 Canada US$818.1m 3.5%
7 Japan US$648.1m 2.7%
8 Poland US$573.9m 2.4%
9 Australia US$528.8m 2.2%
10 Spain US$440.9m 1.9%

Binding rulings for similar goods 163

Decisions of U.S. Customs and Border Protection (CROSS) and HMRC (Advance Tariff Rulings) on goods classified here. A ruling binds only its holder, but shows how the authorities classify similar goods. The descriptions are the authorities’ own, in English.

  • N365028 U.S. CBP 6 October 2026 · 9403.20.00.50

    The tariff classification and eligibility of the Nairobi Protocol of metal furniture from China

  • N364817 U.S. CBP 30 September 2026 · 9403.20.00.86

    The tariff classification of modular partition panels from China

  • N363942 U.S. CBP 2 September 2026 · 9403.20.00.86

    The tariff classification of metal furniture from Vietnam

  • N364418 U.S. CBP 27 August 2026 · 9403.20.00.50

    The tariff classification of metal furniture from China.

  • N361764 U.S. CBP 1 June 2026 · 9403.20.00.50

    The tariff classification of metal furniture from China

  • N361192 U.S. CBP 13 May 2026 · 9403.20.00.82

    The tariff classification of metal furniture from Canada

  • 600015269 HMRC 7 April 2026 – 6 April 2029 · 9403 20 20 00

    The camp cot bed is designed for use on deployment operations, training, and other military uses in field conditions Compatible with a camp-cot bed-mounted mosquito net and a free standing mosquito net Compatible with the mattresses supplied (optional) Robust and resistant to tears, puncture and…

  • 600014705 HMRC 16 February 2026 – 15 February 2029 · 9403 20 80 00

    Garden furniture. A 7-piece dining set designed mainly for outdoor use, in the garden, on a patio or in a conservatory for social gatherings. The set consists of 6 gunmetal grey, powder coated aluminium framed chairs, two of these chairs are made as reclining chairs. The seat & the backs of these…

  • 600014522 HMRC 19 January 2026 – 18 January 2029 · 9403 20 80 00

    A two seat bistro set, which can be used both indoors and outdoors. The set is made up of 2 chairs and a table. They are made of powder coated iron with ceramic mosaic tiles forming the seats and the table area. The chairs are 90 cm high with a seating height of 46 cm. The table is 75 cm high and…

  • 600013716 HMRC 17 December 2025 – 16 December 2028 · 9403 20 80 00

    A metal framed console table, with a tabletop of wood which has a white Formica covering. The console table was made at Studio B.B.P.R. in Italy, circa 1959.

  • 600014360 HMRC 4 November 2025 – 3 November 2028 · 9403 20 80 00

    A metal shelf with pegs. Powder coated steel shelf with 4 pegs for hanging coats and hats etc. Compatible with slat panels, and used for organisation. Dimensions are 70mm (H), 215mm (W), 70mm (D). Packaged in a cardboard sleeve

  • 600014362 HMRC 4 November 2025 – 3 November 2028 · 9403 20 80 00

    A metal shelf with hooks. Powder coated steel shelf with 4 pegs for hanging coats and hats etc. Compatible with slat panels, and used for organisation. Dimensions 110mm (H), 215mm (W), 50mm (D). Packaged in a cardboard sleeve

163 rulings in total for this code

The UK Global Tariff divides subheading 9403.20 into 3 tariff lines; the duty is duty-free.

In the EU Combined Nomenclature, subheading 9403.20 covers 2 tariff lines and the duty is duty-free.

174 countries pay no duty in the UK thanks to trade agreements and preference schemes such as DCTS Comprehensive and European Union, against a standard rate of Free.

Imports of other metal furniture into the UK came to £910.9m between September 2025 and August 2026 (down 1% on the year before); China supplied 67%, followed by Germany.

In 2024, countries exported other metal furniture worth US$23.6bn (+8.2% year on year).

The largest exporter was China (US$11.4bn), followed by Germany.

Products classified here

Questions and answers

What is the HS code for other furniture and parts thereof: other metal furniture?

Other furniture and parts thereof: other metal furniture fall under HS subheading 9403.20, part of heading 9403, in section XX of the Harmonized System.

What is the import duty on other furniture and parts thereof in the UK?

Under the UK Global Tariff, imports under 9403.20 from countries without a preferential agreement are free of duty. Preferential rates, anti-dumping duties and VAT are not included.

What is the import duty on other furniture and parts thereof in the EU?

Under the EU Combined Nomenclature, imports under 9403.20 from countries without a preferential agreement are free of duty. Preferential rates, anti-dumping duties and VAT are not included.

Which country exports the most other furniture and parts thereof?

China, with US$11.4bn in 2024 (48.4% of world exports).

Which countries can export other metal furniture to the UK duty-free?

174 countries pay no duty under a trade agreement or preference scheme, among them partners under DCTS Comprehensive, European Union, DCTS Enhanced. The goods must meet the agreement’s rules of origin and the importer needs proof of origin; otherwise the standard rate of Free applies. Pick a country above to see its rate.

Where does the UK import other metal furniture from?

In the 12 months to August 2026, the largest suppliers were China (67%), Germany (6%) and Italy (2%), out of total imports of £910.9m.