# HS Code 940320: Metal furniture > Section XX · Miscellaneous manufactured articles > Chapter 94 · Furniture; bedding, mattresses, mattress supports, cushions and similar stuffed furnishings; luminaires and lighting fittings, not elsewhere specified or included; illuminated signs, illuminated nameplates and the like; prefabricated buildings **HS code:** `940320` ## What this code covers Metal furniture for homes, shops, schools and other places that are not offices: for example metal bed frames, shelving units, tables, cabinets and garden furniture. Metal furniture of a kind used in offices, seats and chairs, and furniture parts have their own codes. ## How to tell it apart from neighbouring codes | Code | Choose it if… | | --- | --- | | **940320** (this page) | The furniture is mainly metal and is not the office kind: a metal bed frame, shelving unit, table or cabinet for the home. | | [940310](/hscode/94/940310) | The metal furniture is of a kind used in offices, such as a metal desk or filing cabinet. | | [940360](/hscode/94/940360) | The furniture is mainly wood and is not for offices, kitchens or bedrooms. | | [940370](/hscode/94/940370) | The furniture is mainly plastic. | | [940399](/hscode/94/940399) | You are shipping parts only, not made of wood (for example metal legs or frames). | Not sure this is your code? Use the [HS code finder](/hscode/classify). ## Common misclassifications - **Metal-frame chairs, stools or sofas declared as 940320** → [940179](/hscode/94/940179). Seats of all kinds belong in heading 9401, even when the frame is metal. - **A mattress shipped on its own declared with the metal bed frame** → [940421](/hscode/94/940421). Mattresses are bedding under heading 9404, not furniture under 9403. - **Hospital beds with mechanical fittings declared as 940320** → [940290](/hscode/94/940290). Medical, surgical and similar furniture has its own heading, 9402. ## Requirements in key markets **United States** - Free-standing clothing storage units (for example chests and dressers) made after 1 September 2023 must meet CPSC's mandatory tip-over standard (16 CFR part 1261, which adopts ASTM F2057-23), set under the STURDY Act. - Anti-dumping and countervailing duties apply to some products in this code: prepackaged boltless steel shelving (HTS 9403.20.0075) from China, Malaysia, Taiwan, Thailand and Vietnam, and steel racks from China. There is no order on India and none on metal furniture in general, so check the order's scope for your exact item and origin. **European Union** - Furniture sold to consumers must be safe under the General Product Safety Regulation (EU) 2023/988. **United Kingdom** - Consumer furniture must be safe under the General Product Safety Regulations, and any upholstered parts must meet the UK furniture fire-safety rules. **Japan** - Not yet researched for this code: ask the chat for current rules. [Check HS codes, tariffs and sanctions with the Compliance agent](/agents/compliance) ## Duty on key routes | Route | Tariff line | Duty | Basis | Data date | Note | | --- | --- | --- | --- | --- | --- | | Any WTO-member origin → United States | 940320 (HTS) / 94032000 | 0% | MFN (the standard rate for WTO members) | as of Jan 1, 2026 (HTS); data year 2025 (ITC) | Chapter 99 / Section 301 or other additional duties (e.g. Section 232) may apply on top, depending on origin; anti-dumping and countervailing duties apply only to boltless steel shelving (from China, Malaysia, Taiwan, Thailand and Vietnam) and steel racks (from China); 31 non-tariff measures listed for US imports of this line | | Any WTO-member origin → Japan | 940320000 | 0% | MFN, applied | data year 2025 | 5 non-tariff measures listed for Japan's imports of this line | | Into the European Union | – | No record in our tariff data yet | – | – | Check [TARIC](https://ec.europa.eu/taxation_customs/dds2/taric/taric_consultation.jsp) | | Into the United Kingdom | – | No record in our tariff data yet | – | – | Check the [UK Trade Tariff](https://www.trade-tariff.service.gov.uk/) | Suggestions from official data, not a customs ruling. ## Top importers 980 companies imported HS 940320 into the United States in the last 12 months, in our US customs records, ranked by shipments: | Company | Shipments of HS 940320, last 12 months | | --- | --- | | [WINNERS MERCHANTS INTERNATIONAL LP](https://eximagent.ai/companies/winners-merchants-international-lp/657763831857) | 1,081 | | [AMAZON LOGISTICS, INC.](https://eximagent.ai/companies/amazon-logistics-inc/954018472381) | 574 | | [IKEA SUPPLY AG](https://eximagent.ai/companies/ikea-supply-ag/384035598670) | 437 | | [NEWAGE PRODUCTS INC](https://eximagent.ai/companies/newage-products-inc/803245175488) | 139 | | [HOME DEPOT U.S.A., INC.](https://eximagent.ai/companies/home-depot-u-s-a-inc/886999457319) | 116 | → [See all 980 importers of 940320](/companies/hs/940320) ## Key facts - The US MFN import duty on HS 940320 is 0% (USITC HTS 2026, as of Jan 1, 2026); Chapter 99 / Section 301 or other additional duties (e.g. Section 232) may apply on top, depending on origin. - Anti-dumping and countervailing duties apply to boltless steel shelving and steel racks from certain origins, so the duty can be higher than the MFN rate for those products. - 980 companies imported HS 940320 into the United States in the last 12 months, in our US customs records. - Japan's applied MFN duty on line 940320000 is 0% (data year 2025). ## Decision tree **Is your product X or Y?** - Option A → **Is it for use Z?** Yes: [940320](/hscode/94/940320) (Check tariff table) · No: [940320](/hscode/94/940320) (Check tariff table) - Option B → **Is it for use Z?** Yes: [940320](/hscode/94/940320) (Check tariff table) · No: [940320](/hscode/94/940320) (Check tariff table) ## Frequently asked questions **What is HS code 940320?** HS code 940320 covers metal furniture that is not of a kind used in offices, such as metal bed frames, shelving units, tables and cabinets. **What is the US import duty on HS 940320?** The standard (MFN) rate on HS 940320 is 0% as of Jan 1, 2026. Chapter 99 / Section 301 or other additional duties (e.g. Section 232) may apply on top, depending on origin. Anti-dumping and countervailing duties apply to boltless steel shelving and steel racks from certain origins, so the duty can be higher than the MFN rate for those products. **Who imports metal furniture (HS 940320) into the US?** In the last 12 months the most active were Winners Merchants International LP, Amazon Logistics, Inc. and IKEA Supply AG, out of 980 companies in our US customs records. **When should I use 940310 instead of 940320?** Use 940310 when the metal furniture is of a kind used in offices, such as metal desks and filing cabinets. Other metal furniture stays in 940320. **Are metal chairs HS 940320?** No. Chairs and other seats go in heading 9401 (for example 940179 for other seats with metal frames), not in 940320. ## Duty rates | Country | Rate | Programme | Effective from | | --- | --- | --- | --- | | US United States | 0% | MFN | 2026-01-01 | --- Source: https://eximagent.ai/hscode/94/940320 Last updated: 2026-10-12 Find importers, tariffs and sanctions for 940320 with EximAgent — https://eximagent.ai