HS Code for Furniture (China (GACC / 中国海关))
PRIMARY CLASSIFICATION RESULT (China (GACC / 中国海关))
The HS code for Furniture is 9403.60 (Other wooden furniture). The China MFN duty rate is 12.00 %. [Official Source].
Wooden furniture (9403.60); metal furniture (9403.20); upholstered seats (9401.61).
Furniture (HS 9403.60) Import Duty & Tax by Country (2026)
| Country / Region | Customs Authority | MFN Duty Rate | Import Tax / VAT | Valuation Basis | Duty Schedule Link |
|---|---|---|---|---|---|
| United States | U.S. Customs and Border Protection | Free | None (US has no federal VAT; state sales tax applies) | FOB Value (Export Port) | United States Tariff Line → |
| European Union | European Commission DG TAXUD | 0.00 % | 19%–25% Member State Import VAT | CIF Value (Cost + Freight + Insurance) | European Union Tariff Line → |
| United Kingdom | HM Revenue & Customs | 0.00 % | 20% Standard UK VAT (EAD / CDS) | CIF Value (Cost + Freight + Insurance) | United Kingdom Tariff Line → |
| Canada | Canada Border Services Agency | 9.50 % | 5% GST (+ 0%–10% PST/HST) | FOB Value (Export Port) | Canada Tariff Line → |
| Mexico | Servicio de Administración Tributaria | 15.00 % | 16% IVA (+ DTA processing fee) | CIF Value (Cost + Freight + Insurance) | Mexico Tariff Line → |
| China | General Administration of Customs China | 12.00 % | 13% Standard Import VAT (+ Consumption Tax) | CIF Value (Cost + Freight + Insurance) | China Tariff Line → |
| Japan | Japan Customs | Free | 10% Japanese Consumption Tax (JCT) | CIF Value (Cost + Freight + Insurance) | Japan Tariff Line → |
| India | Central Board of Indirect Taxes and Customs | 25.00% | 18% IGST (+ 10% Social Welfare Surcharge) | CIF Value (+ Landing Charges) | India Tariff Line → |
| Australia | Australian Border Force | 5.00% | 10% Goods and Services Tax (GST) | FOB Value (Export Port) | Australia Tariff Line → |
| Germany | Bundeszollverwaltung | 0.00 % | 19% Einfuhrumsatzsteuer (EUSt) | CIF Value (Cost + Freight + Insurance) | Germany Tariff Line → |
Candidate Subheadings & Disambiguation Matrix
| HS Subheading | WCO Subheading Description | Disambiguation Rule / Notes | Action |
|---|---|---|---|
| 9403.60 | Other wooden furniture | Other wooden furniture | View 9403.60 → |
| 9403.30 | Wooden furniture of a kind used in offices | Wooden furniture of a kind used in offices | View 9403.30 → |
| 9403.20 | Other metal furniture | Other metal furniture | View 9403.20 → |
| 9401.61 | Other seats, with wooden frames, Upholstered | Other seats, with wooden frames, Upholstered | View 9401.61 → |
Official Primary Sources & Authority References
GACC Customs Tariff ↗
General Administration of Customs of China official 8-digit tariff schedule for Furniture.
税委会 (Customs Tariff Commission) ↗
State Council Tariff Commission official MFN and provisional tariff decrees.
WCO Nomenclature ↗
World Customs Organization international 6-digit Harmonized System standard.
Furniture Frequently Asked Questions (FAQ)
What is the official 6-digit HS code for Furniture?
The primary 6-digit Harmonized System (HS) code for Furniture is HS 9403.60 (Other wooden furniture).
What is the China (GACC / 中国海关) general import duty for Furniture?
Under the 2026 GACC China Customs Import Tariff, representative MFN general duty rates for Furniture under HS 9403.60 are 12.00 %.
Are there alternative candidate subheadings for Furniture?
Yes. Depending on state (green vs. roasted, decaffeinated vs. non-decaffeinated, raw vs. processed), alternative subheadings include 940360, 940330, 940320, 940161.
What mandatory import documents are required for Furniture?
Commercial Invoice, Packing List, Bill of Lading, and Partner Government Agency permits where applicable.
Does de minimis duty-free exemption apply to Furniture?
Eligible shipments enter duty-free under statutory destination thresholds.
How are merchandise processing and customs fees calculated for Furniture?
Import fees are assessed on entered customs value under destination regulations.
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