Subheading · Chapter 94 · Heading 9403

9403.99

9403.99: Other furniture and parts thereof: parts, other

Furniture parts (not seats)

Official description Other

9403.99 is the HS subheading for furniture parts (not seats), under heading 9403 in chapter 94.

What you pay

Importing into UK

Customs duty 2% standard rate · across 5 national lines depends on the country of origin
Additional duties and charges 2 additional measures Import requirements: 1
VAT 20.00 % import VAT
Duty calculatorCalculate duty and taxes →

Rates by national line · UK Global Tariff

UK lines →
  1. 9403 99 00 00 Other
  2. 9403 99 10 00 Of metal 2%
  3. 9403 99 10 10 Hand-made 2%
  4. 9403 99 10 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) 2%
  5. 9403 99 10 90 Other 2%
  6. 9403 99 90 00 Of other materials 2%
  7. 9403 99 90 10 Hand-made 2%
  8. 9403 99 90 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 1

  • 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)—2%
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£355.6m+5% · previous 12 months
Average import price£4.47 per kg
Jan 2024: £23.5mFeb 2024: £25.8mMar 2024: £23.9mApr 2024: £24.1mMay 2024: £27.8mJun 2024: £29.3mJul 2024: £30.4mAug 2024: £25.5mSept 2024: £26.2mOct 2024: £28.5mNov 2024: £27.6mDec 2024: £23mJan 2025: £23.8mFeb 2025: £28.3mMar 2025: £29.9mApr 2025: £23.7mMay 2025: £28.5mJun 2025: £37.5mJul 2025: £36.5mAug 2025: £25mSept 2025: £27.9mOct 2025: £29.3mNov 2025: £26.2mDec 2025: £21.4mJan 2026: £35.2mFeb 2026: £41.3mMar 2026: £28.2mApr 2026: £24.7mMay 2026: £33.3mJun 2026: £30.8mJul 2026: £30.8mAug 2026: £26.7m 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 £87.4m 24.6% -0%
Germany £67.3m 18.9% +14.7%
Italy £53.3m 15% -3.8%
Austria £23m 6.5% +45.3%
United States £21.8m 6.1% +80%
Poland £16.4m 4.6% +17.1%
Lithuania £16m 4.5% +0.6%
Vietnam £9.8m 2.8% -25.7%

Same subheading in other tariffs

World trade in 2024

9403.99 · US$9.9bn

Trade value (US$) no reported trade < US$118.4kUS$118.4k+US$9.1m+US$124.2m+> US$375m

Exports: 182
  1. China: US$3.4bn
  2. Germany: US$949.1m
  3. Italy: US$697.1m
  4. Poland: US$450.7m
  5. Mexico: US$394.6m
  6. United States: US$375m
  7. Austria: US$326.7m
  8. Vietnam: US$299.9m
  9. Taiwan: US$270.7m
  10. Spain: US$216.4m
  11. Türkiye: US$198.5m
  12. Malaysia: US$184.9m
  13. Denmark: US$179.6m
  14. Sweden: US$177.1m
  15. Lithuania: US$173.1m
  16. Canada: US$170m
  17. Czechia: US$157.3m
  18. France: US$124.2m
  19. Switzerland: US$123.1m
  20. United Kingdom: US$106.3m
  21. Thailand: US$87.6m
  22. Netherlands: US$79.1m
  23. Hungary: US$63.6m
  24. Belgium: US$57.8m
  25. Slovenia: US$47.6m
  26. Slovakia: US$40.8m
  27. India: US$38.9m
  28. Ukraine: US$37.5m
  29. Romania: US$34.7m
  30. Portugal: US$32m
  31. Bulgaria: US$31.8m
  32. Latvia: US$31.1m
  33. South Korea: US$27.5m
  34. Philippines: US$26.5m
  35. Serbia: US$15.8m
  36. Finland: US$14.1m
  37. Japan: US$13.9m
  38. Russia: US$13m
  39. Bosnia & Herzegovina: US$12.6m
  40. Brazil: US$12.4m
  41. Indonesia: US$12.2m
  42. Singapore: US$10.6m
  43. Croatia: US$9.9m
  44. Israel: US$9.8m
  45. Estonia: US$9.1m
  46. Hong Kong SAR China: US$8.5m
  47. South Africa: US$8.3m
  48. Tunisia: US$8.2m
  49. Cambodia: US$8.1m
  50. Ireland: US$7.5m
  51. Colombia: US$6.1m
  52. Albania: US$5.9m
  53. Greece: US$5.4m
  54. Belarus: US$4.1m
  55. United Arab Emirates: US$4.1m
  56. Australia: US$4m
  57. Luxembourg: US$3.9m
  58. Norway: US$3.5m
  59. Sri Lanka: US$2.8m
  60. North Macedonia: US$2.1m

Top exporters

RankCountryValueShare
1 China US$3.4bn 34.5%
2 Germany US$949.1m 9.6%
3 Italy US$697.1m 7.1%
4 Poland US$450.7m 4.6%
5 Mexico US$394.6m 4%
6 United States US$375m 3.8%
7 Austria US$326.7m 3.3%
8 Vietnam US$299.9m 3%
9 Taiwan US$270.7m 2.7%
10 Spain US$216.4m 2.2%

Top importers

RankCountryValueShare
1 United States US$2.3bn 23.3%
2 Germany US$818.4m 8.3%
3 France US$472.4m 4.8%
4 Canada US$401m 4.1%
5 United Kingdom US$386.8m 3.9%
6 Netherlands US$358.1m 3.6%
7 Japan US$335m 3.4%
8 Poland US$261.1m 2.7%
9 Malaysia US$242m 2.5%
10 Australia US$225.4m 2.3%

Binding rulings for similar goods 20

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.

  • N364071 U.S. CBP 25 August 2026 · 9403.99.90.45

    The tariff classification of metal furniture components from China

  • N361575 U.S. CBP 2 June 2026 · 9403.99.90.20

    The tariff classification of metal furniture components from China

  • N360896 U.S. CBP 1 May 2026 · 9403.99.90.40

    The tariff classification of furniture components of metal from China

  • N360145 U.S. CBP 9 April 2026 · 9403.99.90.45

    The tariff classification of metal furniture from Germany

  • N355764 U.S. CBP 5 November 2025 · 9403.99.90.45

    The tariff classification of metal furniture components from Canada. Correction to Ruling Number NY N353679.

  • N354280 U.S. CBP 21 October 2025 · 9403.99.20.80

    The tariff classification and country of origin of wooden furniture components.

20 rulings in total for this code

Code history

Since 2022; before, these goods were classified under 9403.90.

The UK Global Tariff divides subheading 9403.99 into 5 tariff lines; the duty is 2%.

In the EU Combined Nomenclature, subheading 9403.99 covers 2 tariff lines and 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 furniture parts (not seats) into the UK came to £355.6m between September 2025 and August 2026 (up 5% on the year before); China supplied 25%, followed by Germany.

In 2024, countries exported furniture parts (not seats) worth US$9.9bn (+3.8% year on year).

The largest exporter was China (US$3.4bn), followed by Germany.

Products classified here

Questions and answers

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

Other furniture and parts thereof: parts, other fall under HS subheading 9403.99, part of heading 9403, in section XX of the Harmonized System.

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

Under the UK Global Tariff, imports under 9403.99 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, other in the EU?

Under the EU Combined Nomenclature, imports under 9403.99 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, other?

China, with US$3.4bn in 2024 (34.5% of world exports).

Which countries can export furniture parts (not seats) 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 furniture parts (not seats) from?

In the 12 months to August 2026, the largest suppliers were China (25%), Germany (19%) and Italy (15%), out of total imports of £355.6m.