Subheading · Chapter 94 · Heading 9403

9403.70

9403.70: Other furniture and parts thereof: furniture of plastics

Plastic furniture

Official description Furniture of plastics

9403.70 is the HS subheading for plastic furniture, under heading 9403 in chapter 94.

What you pay

Importing into UK

Customs duty Free standard rate 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 70 00 00 Furniture of plastics 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£143.7m+3.5% · previous 12 months
Average import price£3.02 per kg
Jan 2024: £8.5mFeb 2024: £10.6mMar 2024: £15mApr 2024: £13.7mMay 2024: £13.5mJun 2024: £13.2mJul 2024: £12.8mAug 2024: £9.4mSept 2024: £8.3mOct 2024: £8.5mNov 2024: £9.9mDec 2024: £7.6mJan 2025: £8.8mFeb 2025: £12.6mMar 2025: £14.7mApr 2025: £12.2mMay 2025: £17.6mJun 2025: £14mJul 2025: £14.9mAug 2025: £9.8mSept 2025: £10.1mOct 2025: £9.7mNov 2025: £8.8mDec 2025: £8.3mJan 2026: £8.7mFeb 2026: £10.8mMar 2026: £14.4mApr 2026: £14.7mMay 2026: £16mJun 2026: £15.5mJul 2026: £15.8mAug 2026: £10.7m 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 £77.1m 53.6% -1.7%
Israel £28.9m 20.1% +35.1%
Italy £7.5m 5.2% +5.4%
Poland £4.2m 2.9% -13.8%
United States £3.9m 2.7% -10.4%
Türkiye £3.5m 2.5% +10.1%
Spain £2.4m 1.6% +9.9%
France £2.1m 1.5% +97.6%

Same subheading in other tariffs

World trade in 2024

9403.70 · US$4bn

Trade value (US$) no reported trade < US$313kUS$313k+US$5m+US$25m+> US$104m

Exports: 178
  1. China: US$2bn
  2. Italy: US$227m
  3. Israel: US$162m
  4. Canada: US$152m
  5. United States: US$121m
  6. Vietnam: US$104m
  7. France: US$102m
  8. Poland: US$100m
  9. Germany: US$99m
  10. United Kingdom: US$81m
  11. Türkiye: US$74m
  12. Czechia: US$62m
  13. Spain: US$61m
  14. Netherlands: US$52m
  15. Taiwan: US$35m
  16. Portugal: US$30m
  17. Mexico: US$26m
  18. Austria: US$25m
  19. Thailand: US$24m
  20. Brazil: US$22m
  21. El Salvador: US$18m
  22. Hungary: US$15m
  23. Colombia: US$15m
  24. India: US$15m
  25. Malaysia: US$15m
  26. Japan: US$14m
  27. Belgium: US$13m
  28. Honduras: US$13m
  29. South Korea: US$12m
  30. Sweden: US$11m
  31. Egypt: US$10m
  32. Guatemala: US$10m
  33. Denmark: US$8m
  34. United Arab Emirates: US$7m
  35. Indonesia: US$7m
  36. Switzerland: US$7m
  37. Bangladesh: US$6m
  38. South Africa: US$6m
  39. Hong Kong SAR China: US$6m
  40. Luxembourg: US$5m
  41. Philippines: US$5m
  42. Kenya: US$5m
  43. Slovenia: US$5m
  44. Russia: US$5m
  45. Romania: US$5m
  46. Serbia: US$4m
  47. Lithuania: US$4m
  48. Bulgaria: US$4m
  49. Costa Rica: US$3m
  50. Jordan: US$3m
  51. Greece: US$3m
  52. Slovakia: US$3m
  53. Australia: US$3m
  54. Ireland: US$2m
  55. Uganda: US$2m
  56. Peru: US$2m
  57. Croatia: US$2m
  58. Tunisia: US$2m
  59. Dominican Republic: US$2m
  60. Tanzania: US$2m

Top exporters

RankCountryValueShare
1 China US$2bn 49.6%
2 Italy US$227m 6.2%
3 Israel US$162m 4.4%
4 Canada US$152m 4.1%
5 United States US$121m 3.3%
6 Vietnam US$104m 2.8%
7 France US$102m 2.8%
8 Poland US$100m 2.7%
9 Germany US$99m 2.7%
10 United Kingdom US$81m 2.2%

Top importers

RankCountryValueShare
1 United States US$902m 24.4%
2 Germany US$208m 5.6%
3 France US$186m 5%
4 United Kingdom US$163m 4.4%
5 Malaysia US$157m 4.3%
6 Canada US$137m 3.7%
7 Mexico US$106m 2.9%
8 Thailand US$102m 2.7%
9 United Arab Emirates US$95m 2.6%
10 Spain US$86m 2.3%

Import duty on this product around the world 165

The most-favoured-nation (MFN) duty each country applies to goods of this HS subheading: the average over its national tariff lines, with the lowest and highest line where they differ. Goods from countries with a trade agreement often pay less.

  • 17%median duty
  • 20number of duty-free countries (MFN)
  • 60%highest: Egypt, Iran, Kenya

165

Importing countryMFN dutylines from – todata year
Afghanistan 10% 2018 · HS 2012
Albania 0% 2023
Algeria 30% 2023
Angola 30% 2023 · HS 2017
Anguilla 15% 2021 · HS 2017
Antigua & Barbuda 17% 10% – 20% 2021 · HS 2007
Argentina 18% 2023 · HS 2017
Armenia 5% 2023
Aruba 22% 2021 · HS 2012
Australia 5% 2023
Azerbaijan 15% 2023 · HS 2017
Bahamas 13% 0% – 25% 2022
Bahrain 5% 2023
Bangladesh 25% 2023 · HS 2017
Barbados 17% 10% – 20% 2022 · HS 2017
Belarus 5% 2021 · HS 2017
Belize 17% 10% – 20% 2023
Benin 20% 2023
Bermuda 25% 2023
Bhutan 10% 2022
Bolivia 40% 2023 · HS 2017
Bosnia & Herzegovina 5% 0% – 10% 2022
Botswana 20% 2023
Brazil 18% 2023 · HS 2017
Brunei 3.3% 0% – 5% 2023 · HS 2017
Burkina Faso 20% 2023
Burundi 35% 2023
Cambodia 35% 2023 · HS 2017
Cameroon 30% 2023
Canada 4.8% 0% – 9.5% 2023
Cape Verde 25% 0% – 50% 2023 · HS 2017
Cayman Islands 22% 2021 · HS 2002
Central African Republic 30% 2023
Chad 30% 2023
Chile 6% 2023 · HS 2017
China 0% 2023
Colombia 15% 2023 · HS 2017
Comoros 5% 2021 · HS 2017
Congo - Brazzaville 30% 2023
Cook Islands 0% 2022 · HS 2017
Costa Rica 14% 2023
Côte d’Ivoire 20% 2023 · HS 2017
Cuba 15% 2023 · HS 2017
Dominica 17% 10% – 20% 2023 · HS 2017
Dominican Republic 20% 2023
Ecuador 30% 2023 · HS 2017
Egypt 60% 2019 · HS 2017
El Salvador 15% 2022
Equatorial Guinea 30% 2023
Eswatini 20% 2023
Ethiopia 35% 2021 · HS 2017
European Union (27 countries) 0% 2023
Fiji 19% 5% – 32% 2023
French Polynesia 13% 2023
Gabon 30% 2023
Gambia 20% 2023
Georgia 0% 2022 · HS 2017
Ghana 20% 2023
Gibraltar 12% 2023 · HS 2017
Grenada 17% 10% – 20% 2023 · HS 2012
Guatemala 15% 2023
Guinea 20% 2023
Guinea-Bissau 20% 2023
Guyana 17% 10% – 20% 2023 · HS 2017
Haiti 10% 0% – 20% 2020 · HS 2017
Honduras 15% 2023
Hong Kong SAR China 0% 2023
Iceland 0% 2023
India 25% 2023
Indonesia 17% 10% – 20% 2023
Iran 55% 2020 · HS 2017
Israel 8% 0% – 12% 2022 · HS 2017
Jamaica 17% 10% – 20% 2023
Japan 0% 2023
Jordan 25% 2023
Kazakhstan 0% 2023
Kenya 45% 2023
Kiribati 30% 2023 · HS 2002
Kuwait 5% 2023
Kyrgyzstan 5% 2021 · HS 2017
Laos 20% 2023 · HS 2017
Lebanon 18% 5% – 30% 2020 · HS 2017
Lesotho 20% 2023
Liberia 20% 2023
Libya 5% 2021 · HS 2017
Liechtenstein 0% 2021 · HS 2017
Macao SAR China 0% 2023
Madagascar 20% 2023
Malawi 25% 2021 · HS 2017
Malaysia 0% 2023
Maldives 5% 2023
Mali 20% 2023
Mauritania 20% 2023 · HS 2017
Mauritius 15% 0% – 30% 2023
Mexico 15% 2023 · HS 2017
Micronesia 4% 2021 · HS 2017
Moldova 10% 2023 · HS 2017
Mongolia 5% 2023
Montserrat 10% 2023 · HS 2017
Morocco 40% 2023
Mozambique 20% 2023
Myanmar (Burma) 20% 2023 · HS 2017
Namibia 20% 2023
Nauru 10% 2021 · HS 2017
Nepal 20% 0% – 30% 2023
New Zealand 5% 2023
Nicaragua 15% 2023
Niger 20% 2023
Nigeria 20% 2023
North Macedonia 12% 2023
Norway 0% 2023
Oman 5% 2023
Pakistan 20% 2023
Palau 3% 2023 · HS 2012
Palestinian Territories 16% 12% – 20% 2017 · HS 2017
Panama 7.5% 5% – 15% 2023
Papua New Guinea 15% 2023
Paraguay 8% 2023 · HS 2017
Peru 6% 2023 · HS 2017
Philippines 15% 2023
Qatar 5% 2023
Russia 5% 2021 · HS 2017
Rwanda 35% 2023
Samoa 8% 2020 · HS 2017
São Tomé & Príncipe 10% 2019 · HS 2017
Saudi Arabia 15% 2023
Senegal 20% 2023
Seychelles 0% 2023
Sierra Leone 20% 2023
Singapore 0% 2023 · HS 2017
Solomon Islands 10% 2023 · HS 2017
Somalia 25% 2023 · HS 2017
South Africa 20% 2023
South Korea 0% 2023
Sri Lanka 20% 2023
St Kitts & Nevis 18% 10% – 25% 2023
St Lucia 17% 10% – 20% 2023 · HS 2012
St Pierre & Miquelon 4% 2021 · HS 2017
St Vincent & the Grenadines 17% 10% – 20% 2023
Sudan 40% 2021 · HS 2017
Suriname 17% 10% – 20% 2023 · HS 2007
Switzerland 0% 2023
Syria 30% 2020 · HS 2012
Tajikistan 11% 0% – 15% 2021 · HS 2012
Tanzania 35% 2023
Thailand 20% 2023
Togo 20% 2023
Tonga 15% 2023 · HS 2017
Trinidad & Tobago 17% 10% – 20% 2023 · HS 2012
Türkiye 30% 2023
Tuvalu 19% 2017 · HS 2017
Uganda 35% 2023
Ukraine 0% 2023 · HS 2017
United Arab Emirates 5% 2023
United Kingdom 0% 2023
United States 0% 2023
Uruguay 18% 2023 · HS 2017
Uzbekistan 15%* 2021 · HS 2017
Vanuatu 30% 2023
Venezuela 18% 2023 · HS 2017
Vietnam 22% 20% – 25% 2023
Wallis & Futuna 6% 2021 · HS 2012
Yemen 10% 2017 · HS 2017
Zambia 25% 2023
Zimbabwe 0.4% 2023

Tariff data years 2017–2023; rates may have changed since. * ad valorem equivalent of specific duties (UNCTAD estimate) · UNCTAD TRAINS, accessed via WITS (World Bank)

Classifications and correspondences

Where this HS subheading sits in the United Nations' statistical classifications, and which codes it had in earlier editions of the Harmonized System.

SITC Rev. 4
82171 Furniture, n.e.s., of plastics
End use (BEC Rev. 5)
Consumption goods · BEC 313202
CPC 2.1 product
38140 Other furniture n.e.c.
ISIC Rev. 4 activity
3100 Manufacture of furniture

Earlier HS editions

HSCode
20179403.70unchanged
20129403.70unchanged
20079403.70unchanged
20029403.70unchanged
19969403.70unchanged
19929403.70unchanged

Correspondence tables of the United Nations Statistics Division (UNSD)

Binding rulings for similar goods 47

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.

  • N358340 U.S. CBP 19 February 2026 · 9403.70.40.15

    The tariff classification of the Garden Drip Watering Kit and the Garden Tower from China

  • N353651 U.S. CBP 29 September 2025 · 9403.70.40.15

    The tariff classification of plastic furniture from Vietnam

  • N345382 U.S. CBP 6 February 2025 · 9403.70.80.15

    The classification of a portable table, tabletop, and table legs from Vietnam

  • N344234 U.S. CBP 4 December 2024 · 9403.70.80.31

    The tariff classification of a storage shed from China

  • N342526 U.S. CBP 3 October 2024 · 9403.70.80.15

    The classification of portable grill stands from China

  • N342104 U.S. CBP 21 August 2024 · 9403.70.40.31

    The tariff classification of a folding picnic table from China

  • 600012929 HMRC 10 May 2025 – 9 May 2028 · 9403 70 00 00

    Outdoor garden storage box. Made from plastic, with built in wheels and recessed handles, the lid can support up to 220kg. It has a capacity of 270 litres. It has the following dimensions: Height x 57 cm, Width x 116.7cm, Diameter x 44.7cm. Supplied in a box / bag.

  • 600012931 HMRC 2 May 2025 – 1 May 2028 · 9403 70 00 00

    The garden cupboard is an ideal storage solution for garden equipment. With its stylish wood-look design, 880L capacity and durable, weather-resistant construction, it is built to last. It includes built-in ventilation, a sloped floor to protect contents against mud and rainwater and a built-in…

  • 600010849 HMRC 18 July 2024 – 17 July 2027 · 9403 70 00 00

    This product is an inflatable bed base. Based on an inflatable structure supporting slats, its purpose is to sleep more comfortably. Technical information: Assembly type inflatable assembly / no stuffing storage space no storage space Width 70 cm Weight 3.8 kg Length 200 cm Height 25 cm Colour…

  • 600010389 HMRC 12 July 2024 – 11 July 2027 · 9403 70 00

    This product is a music stand also known as music desk. It is designed for standing on the floor to support sheet music for seated or standing musicians. The music stand is provided in two parts: a top and a base. It can be slotted together for use and dismantled and folded flat for storage and…

  • 600009407 HMRC 19 January 2024 – 18 January 2027 · 9403 70 00 00

    Non Slip Step Stool These can be used for multiple purposes. Easy to carry around and take on the go. This non slip stool is mainly made of Polypropylene. The dots on the top surface are made of Thermoplastic Rubber (TPR) and the below edge is covered with TPR on two sides. Size approx: 37cm x…

47 rulings in total for this code

Recent rule changes mentioning this code

Acts whose text cites this code or its heading. Check the act itself: a code can be cited for reasons other than a change of its duty.

  1. US Import and export controls

    Notice of Action: Brazil's Acts, Policies, and Practices Related to Digital Trade and Electronic Payment Services; Unfair, Preferential Tariffs; Anti-Corruption Enforcement; Intellectual Property Protection; Ethanol Market Access; and Illegal Deforestation

    FR Doc. 2026-14542 · 91 FR 45516 · Source: federalregister.gov

  2. US Tariff change

    Notice of Determination and Request for Comments Concerning Action Pursuant to Section 301: Brazil's Acts, Policies, and Practices Related to Digital Trade and Electronic Payment Services; Unfair, Preferential Tariffs; Anti-Corruption Enforcement; Intellectual Property Protection; Ethanol Market Access; and Illegal Deforestation

    FR Doc. 2026-11158 · 91 FR 33854 · Source: federalregister.gov

Rule changes →

Subheading 9403.70 is a single line in the UK Global Tariff, where the duty is duty-free.

The EU Combined Nomenclature has one tariff line for subheading 9403.70; the duty is duty-free.

Goods from 174 countries can enter the UK at a preferential rate instead of the standard Free; 174 of them pay no duty at all, for example under DCTS Comprehensive or European Union.

In the 12 months to August 2026, the UK imported plastic furniture worth £143.7m (up 4% on the year before), at an average of £3.02 per kg; China supplied 54%, followed by Israel.

World trade in plastic furniture reached US$4bn in 2024, up 13.4% on 2023.

China was the largest exporter with 49.6% of the total, ahead of Italy.

Products classified here

Questions and answers

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

Other furniture and parts thereof: furniture of plastics fall under HS subheading 9403.70, 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 9403.70 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 9403.70 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$2bn in 2024 (49.6% of world exports).

Which countries can export plastic 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 plastic furniture from?

In the 12 months to August 2026, the largest suppliers were China (54%), Israel (20%) and Italy (5%), out of total imports of £143.7m.

Download as CSV Follow changes (RSS)

Typical products

Everyday names, not part of the legal text.