Subheading · Chapter 94 · Heading 9403
9403.91: Other furniture and parts thereof: parts, of wood
Wooden furniture parts
Official description Of wood
9403.91 is the HS subheading for wooden furniture parts, under heading 9403 in chapter 94.
What you pay
Importing into UK
Rates by national line · UK Global Tariff
UK lines →- 9403 91 00 00 Of wood 2%
- 9403 91 00 10 Hand-made 2%
- 9403 91 00 90 Other 2%
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
- 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
- Import controlImport control of timber and timber products subject to the FLEGT licensing scheme
- Applies to goods from
- Indonesia
- Legal act
- CS Indonesia No.1/2019
Preferential rates by country
| Agreement or scheme | Countries | Rate |
|---|---|---|
| standard rate (no agreement) | — | 2% |
| 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 | £290.3m | 62.7% | +4.8% |
 Germany | £48.4m | 10.5% | +47.2% |
 Poland | £45.3m | 9.8% | +0.5% |
 China | £12.8m | 2.8% | +0.2% |
 Sweden | £9.2m | 2% | -16.1% |
 Lithuania | £7.8m | 1.7% | +16.5% |
 France | £5.7m | 1.2% | -6.7% |
 Slovakia | £5.5m | 1.2% | +115.6% |
Same subheading in other tariffs
EU
TürkiyeWorld trade in 2024
Trade value (US$) no reported trade < US$149kUS$149k+US$11m+US$79m+> US$622m
Exports: 153
- Italy: US$1bn
- China: US$991m
- Germany: US$758m
- Vietnam: US$652m
- Poland: US$622m
- Mexico: US$239m
- Sweden: US$234m
- Lithuania: US$230m
- Canada: US$219m
- Portugal: US$141m
- United States: US$103m
- Hungary: US$95m
- Austria: US$92m
- Romania: US$89m
- France: US$85m
- Denmark: US$79m
- Malaysia: US$77m
- Spain: US$72m
- Thailand: US$66m
- Slovakia: US$65m
- Czechia: US$61m
- Indonesia: US$56m
- Belgium: US$53m
- Estonia: US$52m
- Slovenia: US$50m
- Ukraine: US$50m
- Türkiye: US$50m
- Netherlands: US$34m
- Bosnia & Herzegovina: US$30m
- United Kingdom: US$28m
- India: US$23m
- Brazil: US$22m
- Taiwan: US$21m
- Latvia: US$20m
- Serbia: US$20m
- Switzerland: US$17m
- South Korea: US$11m
- Finland: US$11m
- Croatia: US$10m
- Bulgaria: US$9m
- Belarus: US$7m
- Ireland: US$6m
- Russia: US$5m
- Greece: US$5m
- Albania: US$4m
- Japan: US$3m
- United Arab Emirates: US$2m
- Kazakhstan: US$2m
- Moldova: US$2m
- Costa Rica: US$2m
- South Africa: US$2m
- Singapore: US$2m
- Mozambique: US$2m
- Saudi Arabia: US$2m
- Philippines: US$2m
- Cambodia: US$1m
- Colombia: US$1m
- Hong Kong SAR China: US$1m
- Bangladesh: US$1m
- San Marino: US$981k
Trade value (US$) no reported trade < US$1mUS$1m+US$9m+US$58m+> US$184m
Imports: 209
- United States: US$2bn
- Germany: US$771m
- France: US$532m
- United Kingdom: US$524m
- Netherlands: US$243m
- Canada: US$222m
- Sweden: US$184m
- Poland: US$179m
- Spain: US$170m
- Italy: US$165m
- Belgium: US$158m
- Japan: US$149m
- Mexico: US$126m
- Denmark: US$120m
- Austria: US$119m
- Switzerland: US$109m
- Norway: US$95m
- South Korea: US$80m
- Czechia: US$70m
- Australia: US$66m
- Malaysia: US$58m
- Romania: US$52m
- China: US$52m
- Philippines: US$50m
- United Arab Emirates: US$49m
- Slovakia: US$40m
- Saudi Arabia: US$40m
- Portugal: US$37m
- Hong Kong SAR China: US$36m
- Russia: US$36m
- Finland: US$35m
- Singapore: US$34m
- Lithuania: US$32m
- Hungary: US$31m
- Vietnam: US$31m
- Ireland: US$28m
- Slovenia: US$28m
- Taiwan: US$27m
- Israel: US$23m
- Nigeria: US$23m
- Thailand: US$21m
- Türkiye: US$20m
- Ghana: US$18m
- Latvia: US$17m
- Croatia: US$16m
- Cambodia: US$13m
- India: US$12m
- Iraq: US$12m
- Greece: US$12m
- Indonesia: US$11m
- Qatar: US$10m
- Senegal: US$10m
- Kuwait: US$9m
- New Zealand: US$9m
- Estonia: US$9m
- Chile: US$9m
- Bulgaria: US$8m
- Algeria: US$8m
- Morocco: US$8m
- Congo - Kinshasa: US$8m
Top exporters
| Rank | Country | Value | Share |
|---|---|---|---|
| 1 | Italy | US$1bn | 18.7% |
| 2 | China | US$991m | 14.4% |
| 3 | Germany | US$758m | 11% |
| 4 |  Vietnam | US$652m | 9.5% |
| 5 | Poland | US$622m | 9% |
| 6 |  Mexico | US$239m | 3.5% |
| 7 | Sweden | US$234m | 3.4% |
| 8 | Lithuania | US$230m | 3.3% |
| 9 |  Canada | US$219m | 3.2% |
| 10 |  Portugal | US$141m | 2% |
Top importers
| Rank | Country | Value | Share |
|---|---|---|---|
| 1 |  United States | US$2bn | 23.6% |
| 2 | Germany | US$771m | 11.2% |
| 3 | France | US$532m | 7.7% |
| 4 | United Kingdom | US$524m | 7.6% |
| 5 |  Netherlands | US$243m | 3.5% |
| 6 | Canada | US$222m | 3.2% |
| 7 | Sweden | US$184m | 2.7% |
| 8 | Poland | US$179m | 2.6% |
| 9 |  Spain | US$170m | 2.5% |
| 10 | Italy | US$165m | 2.4% |
Binding rulings for similar goods 11
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.
- N364525 U.S. CBP
The tariff classification of wooden furniture components from Vietnam
- N363991 U.S. CBP
The tariff classification of a wooden furniture component from China
- N361947 U.S. CBP
The tariff classification of a table furniture component from Mexico
- N357315 U.S. CBP
The tariff classification of furniture components from the United Arab Emirates
- N353136 U.S. CBP
The tariff classification and eligibility under the Nairobi Protocol of wood furniture and furniture components from Taiwan
- N348222 U.S. CBP
The tariff classification of a gondola shelf from China
11 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.
- Anti-dumping
FR Doc. 2026-07114 · 91 FR 18825 · Source: federalregister.gov
Code history
Since 2022; before, these goods were classified under 9403.90.
The UK Global Tariff divides subheading 9403.91 into 2 tariff lines; the duty is 2%.
Subheading 9403.91 is a single line in the EU Combined Nomenclature, where the duty is 2.7%.
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 2%.
Imports of wooden furniture parts into the UK came to £462.8m between September 2025 and August 2026 (up 8% on the year before); Italy supplied 63%, followed by Germany.
In 2024, countries exported wooden furniture parts worth US$7bn (−2% year on year).
The largest exporter was Italy (US$1bn), followed by China.
Products classified here
Questions and answers
What is the HS code for other furniture and parts thereof: parts, of wood?
Other furniture and parts thereof: parts, of wood fall under HS subheading 9403.91, part of heading 9403, in section XX of the Harmonized System.
What is the import duty on other furniture and parts thereof: parts, of wood in the UK?
Under the UK Global Tariff, imports under 9403.91 from countries without a preferential agreement are charged at 2%. Preferential rates, anti-dumping duties and VAT are not included.
What is the import duty on other furniture and parts thereof: parts, of wood in the EU?
Under the EU Combined Nomenclature, imports under 9403.91 from countries without a preferential agreement are charged at 2.7%. Preferential rates, anti-dumping duties and VAT are not included.
Which country exports the most other furniture and parts thereof: parts, of wood?
Italy, with US$1bn in 2024 (18.7% of world exports).
Which countries can export wooden furniture parts 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 2% applies. Pick a country above to see its rate.
Where does the UK import wooden furniture parts from?
In the 12 months to August 2026, the largest suppliers were Italy (63%), Germany (11%) and Poland (10%), out of total imports of £462.8m.
Typical products
Everyday names, not part of the legal text.