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HS Code 9403.60 : Other wooden furniture

The 6-digit Harmonized System (HS) code for other wooden furniture is 9403.60. Under the 2026 Brazil (RFB / NCM), the representative MFN general duty rate is 16.2% [Receita Federal do Brasil (RFB)].

Chapter

Ch 94

Heading

9403

Subheading

9403.60

BR MFN Duty

16.2%

MODULE 3: SIGNATURE A: HS DECODE VISUAL HIERARCHY

Chapter 94

Other furniture and parts thereof

Heading 9403

9403

Other furniture and parts thereof

Subheading .60

.60

Other wooden furniture

MODULE 4: SIGNATURE B: TARIFF MATRIX

Import Duty Rates by Destination

Brazil (Receita Federal do Brasil / NCM Tariff 2026)

9403.60.00.00

Brazil MFN Base Import Duty (II)

16.2%

Verified July 2026 · RFB Source

MODULE 5: BRAZIL IMPORT DUTY & COMPOUND TAX BREAKDOWN

RFB Base Import Duty (II)

16.2%

WTO MFN Applied [RFB]

Compound Tax Stack

IPI + PIS/COFINS + ICMS

State Tax ~17-18% [RFB Taxes]

De Minimis Threshold

US$50

Remessa Conforme

MERCOSUR COMMON EXTERNAL TARIFF (CET) PREFERENTIAL ELIGIBILITY

Qualifying originating goods from Mercosur member states (Argentina, Uruguay, Paraguay) satisfying rules of origin enter Brazil under 0% preferential tariffs with a valid Certificate of Origin.

Notice: Brazilian customs clearance, NCM classification, import duties (II), federal taxes (IPI, PIS/COFINS), and state ICMS are governed by Receita Federal do Brasil (RFB) and Portal Único Siscomex. Always verify declarable 8-digit NCM codes with RFB or a licensed Brazilian despachante alfandegário prior to import.

TRACK THIS HS CODE

Get Real-Time Tariff & Trade Remedy Change Alerts for HS 9403.60

Receive an automated email notification whenever USITC or CBP publishes duty rate adjustments or customs notices for 9403.60.

MODULE 6: Mandatory Customs Entry Document Matrix

Rule-Derived Customs Entry Package Checklist

UNIVERSAL DOCUMENT

Commercial Invoice

Itemized description, currency, Incoterms, seller/buyer details, and country of origin.

UNIVERSAL DOCUMENT

Packing List & Bill of Lading

Gross/net weight, container/seal numbers, piece count, and transport B/L or Air Waybill.

PREFERENTIAL RULE

Certificate of Origin (If Claiming FTA)

Required only when claiming zero-duty preference under USMCA, KORUS, or GSP.

MODULE 7: Regulatory Compliance & Partner Government Agency (PGA) Flags

Standard Entry This commodity does not carry mandatory PGA pre-clearance flags under the ACE message set.

MODULE 8: BR Trade Remedies & Safeguards

Receita Federal do Brasil (RFB / Siscomex) Anti-Dumping / Trade Defence

Standard 2026 Receita Federal do Brasil (RFB) NCM Tariff Schedule

Steel & Commodity Safeguards

Exempt (Non-Steel Commodity)

Regulatory Compliance Status

Standard Statutory Clearance

MODULE 9: Free Trade Agreements (FTA) & Rules of Origin (RoO)

Browse all preferential trade calculators & compliance tools in our Customs Tools Hub ↗.

Agreement Code	Trade Agreement / Program	Preferential Rate	Rules of Origin (RoO) Requirement
MFN	WCO Most-Favoured-Nation (MFN) Status	Standard MFN Rate	Applies to all WTO member states for Other wooden furniture.
FTA	BR Preferential & Regional Trade Agreements	Free / Concessional	Subject to official Certificate of Origin & Rules of Origin (RoO) requirements.

MODULE 10: Logistics, Freight & Transport Specifications

Standard 20ft Container

~28 CBM / 28,000 kg Payload

Standard 40ft High-Cube

~68 CBM / 28,600 kg Payload

Stowage Factor & Handling

Standard commercial packaging for Other wooden furniture

MODULE 11: RFB Solução de Consulta (NCM Classification)

Legally binding tariff classification rulings issued by Receita Federal do Brasil (RFB) for HS 9403.60.

Query official RFB Solução de Consulta database:

Search Official RFB Portal for 9403.60 →

RFB NCM 8-Digit Commodity Lines (9403.60)

National line-level (8/10-digit) detail for Brazil (RFB / NCM): coverage in progress.

Universal 6-digit WCO backbone applied rate: 16.2%. Confirm the full national commodity code at the official source (Receita Federal do Brasil (RFB)).

MODULE 12: Candidate Subheadings & Related Codes

Related HS Code	Heading Category	Action
9403.10	Subheading under Heading 9403	HS 9403.10 undefined Duty & Entry Rules →
9403.20	Subheading under Heading 9403	HS 9403.20 undefined Duty & Entry Rules →
9403.30	Subheading under Heading 9403	HS 9403.30 undefined Duty & Entry Rules →
9403.40	Subheading under Heading 9403	HS 9403.40 undefined Duty & Entry Rules →

Official Primary Sources & Authority References

Receita Federal do Brasil (RFB / Siscomex) ↗

Official Brazilian 8-digit NCM tariff items and RFB MFN import duty (II) rates.

RFB Solução de Consulta (COSIT / NCM Classification) ↗

Receita Federal official binding tariff classification rulings database.

MODULE 14: Frequently Asked Questions (FAQ) & Operational Guide

What is the 6-digit WCO tariff classification and Brazil (RFB / NCM) general duty for Other wooden furniture?

Under WCO Harmonized System 2022 and Brazil (RFB / NCM), Other wooden furniture is classified under HS 9403.60 (Heading 9403, Chapter 94). The representative BR MFN general duty rate is 16.2%.

How is HS 9403.60 distinguished within Heading 9403 (Other furniture and parts thereof)?

Heading 9403 covers Other furniture and parts thereof. Subheading 9403.60 specifically isolates Other wooden furniture. Importers must verify whether physical characteristics, processing state, or composition require alternative subheadings under Heading 9403.

What are the primary candidate subheadings related to HS 9403.60?

Related subheadings under Heading 9403 include 9403.10, 9403.20, 9403.30, 9403.40, 9403.50, 9403.70, 9403.82, 9403.83. Classification depends on processing stage, decaffeination, purity, or material form.

What mandatory commercial entry documents are required to import Other wooden furniture?

Commercial Invoice (detailing Incoterms, currency, and origin), Packing List, Bill of Lading (or Air Waybill), CBP Form 7501 Entry Summary, and a continuous customs bond are required for formal entries.

Can goods under HS 9403.60 enter duty-free under USMCA or Free Trade Agreements?

Yes. Eligible goods originating in Mexico, Canada, South Korea, or Australia enter duty-free under preference SPI codes (P, KR, AU) provided they satisfy Regional Value Content (RVC) or tariff-shift rules with a valid Certificate of Origin.

What is the US formal entry threshold for shipments of Other wooden furniture?

Commercial shipments of Other wooden furniture with a customs value exceeding $2,500 USD require formal customs entry (CBP Form 7501) and a continuous entry bond. Informal entry applies to lower values.

How can an importer obtain a binding CBP classification ruling for HS 9403.60?

Importers may submit an e-Ruling request under 19 CFR Part 177 to CBP National Commodity Specialist Division (NCSD) to obtain a legally binding tariff classification ruling prior to importation.

Does Brazil assess a single import VAT on HS 9403.60?

No. Brazil does not assess a single VAT; imports incur a compound tax stack: II (Import Duty, shown as headline MFN rate) + IPI (federal excise) + PIS/COFINS-Importação + ICMS (state tax ~17%–18%).

What is Brazil's de minimis threshold for express parcel imports?

Under the Remessa Conforme program, compliant e-commerce shipments valued up to US$50 enter free of II (Import Duty), though ICMS state tax still applies.

Which agency regulates customs entry and tariff classification in Brazil?

Customs declarations, NCM 8-digit tariff items, and binding Solução de Consulta rulings are administered by Receita Federal do Brasil (RFB) and Portal Único Siscomex under the Mercosur Common External Tariff (CET).

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