Subheading · Chapter 94 · Heading 9403
9403.89: Furniture of other materials, including cane, osier, bamboo: other
Furniture of other materials
Official description Other
9403.89 is the HS subheading for furniture of other materials, under heading 9403 in chapter 94.
What you pay
Importing into UK
Rates by national line · UK Global Tariff
UK lines →- 9403 89 00 00 Other 4%
- 9403 89 00 10 Hand-made 4%
- 9403 89 00 90 Other 4%
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 scheme | Countries | Rate |
|---|---|---|
| standard rate (no agreement) | — | 4% |
| DCTS Comprehensive | Afghanistan, Angola, Bangladesh, Benin and 38 moreAfghanistan, 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") | Free | |
| DCTS Enhanced | Algeria, Bolivia, Cape Verde, Congo - Brazzaville and 13 moreAlgeria, 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 moreAntigua & 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 moreAnguilla, 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
Main suppliers, last 12 months
| Country | Value | Share | Change |
|---|---|---|---|
 Italy | £17.1m | 24.7% | +5.5% |
 China | £16.6m | 24% | -2.8% |
 Poland | £16.1m | 23.2% | -9.5% |
 Vietnam | £5.7m | 8.2% | -10.4% |
 India | £2.7m | 4% | +10.7% |
 France | £2.4m | 3.4% | +56.7% |
 Spain | £2.3m | 3.4% | -20.1% |
 Germany | £1.3m | 1.8% | -16.9% |
Same subheading in other tariffs
EU
TürkiyeWorld trade in 2024
Trade value (US$) no reported trade < US$139kUS$139k+US$2m+US$22m+> US$91m
Exports: 177
- China: US$2bn
- Italy: US$464m
- Vietnam: US$321m
- Poland: US$188m
- United States: US$108m
- India: US$91m
- Germany: US$85m
- France: US$67m
- Malaysia: US$55m
- Spain: US$41m
- Lithuania: US$36m
- United Kingdom: US$33m
- South Korea: US$31m
- Canada: US$30m
- Türkiye: US$28m
- Philippines: US$27m
- Taiwan: US$25m
- Indonesia: US$22m
- Mexico: US$20m
- Sweden: US$18m
- Cambodia: US$18m
- Netherlands: US$15m
- Bulgaria: US$15m
- Denmark: US$12m
- Belgium: US$10m
- United Arab Emirates: US$9m
- Thailand: US$9m
- Portugal: US$9m
- South Africa: US$8m
- Switzerland: US$6m
- Czechia: US$6m
- Hong Kong SAR China: US$5m
- Romania: US$5m
- Japan: US$5m
- Slovakia: US$5m
- Austria: US$4m
- Finland: US$4m
- Greece: US$3m
- Russia: US$3m
- Brazil: US$3m
- Morocco: US$3m
- Singapore: US$3m
- Latvia: US$3m
- Australia: US$2m
- Kenya: US$2m
- Moldova: US$2m
- Slovenia: US$2m
- Croatia: US$2m
- Hungary: US$2m
- Colombia: US$1m
- Estonia: US$1m
- Ireland: US$1m
- Lebanon: US$1m
- Ukraine: US$1m
- Serbia: US$1m
- Norway: US$1m
- Guatemala: US$1m
- Costa Rica: US$924k
- New Zealand: US$856k
- Bosnia & Herzegovina: US$850k
Trade value (US$) no reported trade < US$2mUS$2m+US$9m+US$36m+> US$120m
Imports: 218
- United States: US$1bn
- Malaysia: US$196m
- Germany: US$159m
- Saudi Arabia: US$153m
- United Kingdom: US$145m
- Canada: US$135m
- France: US$120m
- Australia: US$114m
- Netherlands: US$92m
- United Arab Emirates: US$92m
- South Korea: US$86m
- Japan: US$68m
- Switzerland: US$68m
- China: US$65m
- Vietnam: US$55m
- Belgium: US$53m
- Spain: US$51m
- Mexico: US$49m
- Singapore: US$44m
- Philippines: US$37m
- Indonesia: US$37m
- Israel: US$36m
- Taiwan: US$31m
- Italy: US$31m
- Ghana: US$30m
- Nigeria: US$28m
- Poland: US$25m
- Russia: US$25m
- Thailand: US$25m
- Romania: US$25m
- Austria: US$25m
- Kenya: US$24m
- Denmark: US$23m
- Hong Kong SAR China: US$21m
- Iraq: US$19m
- Cyprus: US$19m
- Senegal: US$18m
- India: US$17m
- Sweden: US$17m
- Kazakhstan: US$17m
- Oman: US$16m
- Congo - Kinshasa: US$16m
- Norway: US$16m
- Czechia: US$14m
- Kuwait: US$14m
- Côte d’Ivoire: US$14m
- Libya: US$13m
- Qatar: US$12m
- Cameroon: US$11m
- South Africa: US$10m
- Morocco: US$10m
- Hungary: US$10m
- Ireland: US$10m
- Dominican Republic: US$10m
- Finland: US$9m
- Slovakia: US$9m
- Jordan: US$8m
- Türkiye: US$8m
- Ukraine: US$8m
- Venezuela: US$8m
Top exporters
| Rank | Country | Value | Share |
|---|---|---|---|
| 1 | China | US$2bn | 51.3% |
| 2 | Italy | US$464m | 12% |
| 3 | Vietnam | US$321m | 8.3% |
| 4 | Poland | US$188m | 4.9% |
| 5 |  United States | US$108m | 2.8% |
| 6 | India | US$91m | 2.3% |
| 7 | Germany | US$85m | 2.2% |
| 8 | France | US$67m | 1.7% |
| 9 |  Malaysia | US$55m | 1.4% |
| 10 | Spain | US$41m | 1.1% |
Top importers
| Rank | Country | Value | Share |
|---|---|---|---|
| 1 | United States | US$1bn | 27.6% |
| 2 | Malaysia | US$196m | 5% |
| 3 | Germany | US$159m | 4.1% |
| 4 |  Saudi Arabia | US$153m | 3.9% |
| 5 | United Kingdom | US$145m | 3.7% |
| 6 |  Canada | US$135m | 3.5% |
| 7 | France | US$120m | 3.1% |
| 8 |  Australia | US$114m | 2.9% |
| 9 |  Netherlands | US$92m | 2.4% |
| 10 |  United Arab Emirates | US$92m | 2.4% |
Binding rulings for similar goods 68
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.
- N364817 U.S. CBP
The tariff classification of modular partition panels from China
- N361582 U.S. CBP
The tariff classification of locker kits from China
- N361569 U.S. CBP
The tariff classification of outdoor patio furniture from Cambodia.
- N360271 U.S. CBP
The tariff classification of textile furniture from China
- N360273 U.S. CBP
The tariff classification of textile furniture from China
- N356988 U.S. CBP
The tariff classification of table furniture from Vietnam.
- 600014688 HMRC
A free standing display unit. This display unit is floor standing, it is used to display products within a retail environment. The unit is constructed from corrugated paper, the dimensions are height 152cm x width 58cm x depth 37cm. The stand is supplied flat packed, for retail sale.
- 600014890 HMRC
A side table with a highland cow as the base that can be use anywhere in the house or in the garden. Material - made from -90% MGO, 10% OTHER MGO powder is the material from mines and stones For the production, supplier mix with magnesia, magnesium chloride and some fibre to make the products…
- 600009208 HMRC
A side table which can be used in any room, it is made from 98% Magnesia Concrete and 2% Fibre Glass. Net weight: 9.5 KG Measurements : 35cm x 35cm x 45cm Colour: Green
68 rulings in total for this code
In the UK Global Tariff, subheading 9403.89 covers 2 tariff lines and the duty is 4%.
The EU Combined Nomenclature has one tariff line for subheading 9403.89; the duty is 5.6%.
Goods from 174 countries can enter the UK at a preferential rate instead of the standard 4%; 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 furniture of other materials worth £69.3m (down 4% on the year before), at an average of £5.67 per kg; Italy supplied 25%, followed by China.
World trade in furniture of other materials reached US$4bn in 2024, up 4.8% on 2023.
China was the largest exporter with 51.3% of the total, ahead of Italy.
Products classified here
Questions and answers
What is the HS code for furniture of other materials, including cane, osier, bamboo: other?
Furniture of other materials, including cane, osier, bamboo: other fall under HS subheading 9403.89, part of heading 9403, in section XX of the Harmonized System.
What is the import duty on furniture of other materials in the UK?
Under the UK Global Tariff, imports under 9403.89 from countries without a preferential agreement are charged at 4%. Preferential rates, anti-dumping duties and VAT are not included.
What is the import duty on furniture of other materials in the EU?
Under the EU Combined Nomenclature, imports under 9403.89 from countries without a preferential agreement are charged at 5.6%. Preferential rates, anti-dumping duties and VAT are not included.
Which country exports the most furniture of other materials?
China, with US$2bn in 2024 (51.3% of world exports).
Which countries can export furniture of other materials 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 4% applies. Pick a country above to see its rate.
Where does the UK import furniture of other materials from?
In the 12 months to August 2026, the largest suppliers were Italy (25%), China (24%) and Poland (23%), out of total imports of £69.3m.