Quick Overview
HS Code 9403 is the Harmonized System classification for furniture and furniture parts, including items made from wood, metal, plastic, bamboo, and rattan. For Indian exporters, this code is especially important because the USA is India's largest furniture export market, accounting for nearly 47–50% of total furniture exports.
Here are the key basics exporters need to know:
- HS Code 9403 is classified under Chapter 94 of the Harmonized System (HS).Â
- Subcodes are material-based, like wood, metal, plastic, bamboo, rattan, each have their own subcode.
- Wooden furniture is further split by use - office (9403.30), kitchen (9403.40), bedroom (9403.50), and other (9403.60).
- Furniture parts are classified separately under 9403.91 (wood parts) and 9403.99 (non-wood parts).
- Not everything is covered under 9403; seats and medical furniture has its own classification entirely.
Now that you have a quick understanding of HS Code 9403, let’s see what products are covered under it and how to classify them correctly.
What Goods are Covered Under HS Code 9403?
Chapter 94 of the Harmonized System covers furniture, bedding, mattresses, lamps, lighting fittings, illuminated signs, and prefabricated buildings. Within this chapter, HS Code 9403 specifically covers furniture and furniture parts used as the basis for customs clearance and duty calculation when exporting.
| HS Code | Furniture Category | Common Products Covered |
| 9403.10 | Metal (Office Furniture) | Metal office desks, filing cabinets, and office storage units. |
| 9403.20 | Metal (Other than Office) | Metal home furniture, outdoor furniture, industrial racks, and shelves. |
| 9403.30 | Wood (Office Furniture) | Wooden office desks, bookcases, and filing cabinets. |
| 9403.40 | Wood (Kitchen Furniture) | Wooden kitchen cabinets, tables, and dining storage units. |
| 9403.50 | Wood (Bedroom Furniture) | Wooden beds, wardrobes, dressers, nightstands. |
| 9403.60 | Wood (Other Furniture) | Coffee tables, TV units, living room furniture, and general-use furniture. |
| 9403.70 | Plastic Furniture | Plastic chairs, tables, storage furniture (indoor/outdoor). |
| 9403.82 | Bamboo Furniture | Bamboo chairs, bamboo tables, bamboo cabinets. |
| 9403.83 | Rattan Furniture | Rattan sofas, chairs, and tables. |
| 9403.89 | Cane/Osier & Similar Materials | Cane furniture and other woven natural material furniture (excluding bamboo & rattan). |
| 9403.91 | Wooden Furniture Parts | Wooden legs, panels, frames, and armrests. |
| 9403.99 | Furniture Parts (Non-Wood) | Metal frames, plastic bases, mixed-material components. |
How to Correctly Classify Furniture Under HS Code 9403
Getting the classification wrong can cause customs delays, incorrect duty charges, and documentation errors. Follow these four steps to get it right.
- Step 1 - Identify the Main Material: Determine whether your furniture is made from wood, metal, plastic, bamboo, or rattan. Each material maps to a distinct subcode under 9403.
- Step 2 - Confirm the Intended Use: For wooden furniture, end use matters. Check whether it is for office, kitchen, bedroom, or general use - same material, different subcodes.
- Step 3 - Separate Parts from Finished Goods: Finished furniture falls under 9403.10 to 9403.89. Parts like legs, frames, and panels are classified separately under 9403.91 (wood) or 9403.99 (non-wood).
- Step 4 - Verify the US HTS Code: The USA requires a 10-digit HTS code, not just the standard 6-digit HS code. Always verify your final code using the USITC tariff database before filing documents.
Top Destinations for Indian Furniture Exports
Based on 2023–2024 export data, the USA leads India's furniture export markets by a significant margin, followed by key European destinations.
- USA: Imported US$ 561.95 million, making it India’s biggest furniture export market.
- Netherlands: Imported US$ 106.28 million, often serving as a transit and distribution point for Europe.
- Germany: Imported US$ 83.75 million, a major European market for Indian furniture.
- France: Imported around US$ 56 million, making it another key European market for Indian furniture.
- United Kingdom: Imported around US$ 52 million, showing steady demand for Indian furniture exports.Â
With nearly half of India's furniture exports going to the USA, accurate HS Code 9403 classification is directly tied to smoother customs clearance and faster market access.
Getting the HS code right is step one. Shipping the cargo on time is step two. Intoglo supports Indian exporters with end-to-end India–USA freight management and documentation assistance. Exporters can also download the updated sailing schedules to track the latest vessel departures and plan shipments better.
Contact Intoglo for your next India–USA shipment.
📩 contact@intoglo.com | 📞 +91 8469708714
Conclusion
HS Code 9403 is the foundation of every furniture export from India to the USA. Choosing the right subcode based on material, use, and product type - finished goods or parts helps avoid customs delays, duty errors, and compliance issues. With the USA accounting for nearly half of India's furniture exports, accurate classification is not optional; it is essential.Â
FAQs
Do furniture parts need a separate HS code from the finished furniture?
Yes, furniture parts like legs, frames, and armrests are classified separately under 9403.91 (wood parts) or 9403.99 (non-wood parts). Declaring parts under a finished furniture code is a classification error that can trigger customs queries.
What is the HS code for flat-pack or knock-down furniture exported to the USA?
Flat-pack or knock-down furniture is usually classified under HS Code 9403 based on its material and intended use. Even if shipped unassembled, it is treated as furniture if all parts are included in the shipment.
Does upholstered furniture come under HS Code 9403?
If the product is mainly a seating item like a sofa or armchair, it usually falls under HS Code 9401, not 9403. However, upholstered furniture like storage benches or non-seat furniture may still fall under 9403 depending on classification rules.
Is HS Code 9403 applicable for furniture used in hotels and commercial spaces?
Yes, HS Code 9403 applies to both residential and commercial furniture, including furniture supplied for hotels, restaurants, offices, and retail spaces, depending on material and product type.
What is the HS code for wooden shelves and wall-mounted furniture?
Wooden shelves and wall-mounted storage units are usually classified under 9403.60 if they are considered furniture rather than fixed building fittings. Final classification depends on product design and installation type.
