9403.10
Metal furniture of a kind used in offices
Other furniture and parts thereof
Where this code sits
- Section XX · Chapter94 — 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 BUILDINGSMISCELLANEOUS MANUFACTURED ARTICLES
- Heading9403 — Other furniture and parts thereof
- Subheading9403.10 — Metal furniture of a kind used in offices
Six digits is as far as the international nomenclature goes, and it is the same six digits in every country that applies the Harmonized System. Your destination adds further digits of its own, and the rate lives on that national line — which is why the US lines below run to eight and ten digits, and why the lookups go to each authority's own tariff.
Duty rate
USITC Harmonized Tariff Schedule of the United States, Revision 18 (2026) · retrieved 13/09/2026
Measures in force on top of this rate
- Antidumping/countervailing duties not checked — they are administered separately, keyed to the exporter, and can exceed the tariff rate. Check for an order in force before relying on this total.
Paste 9403.10 into the lookup and follow it down to your national line.
US national lines under 9403.10
The United States subdivides this subheading into 3 lines. They share a duty rate, so the classification below the subheading affects reporting rather than the amount.
| Line | Description | General | Preferential |
|---|---|---|---|
| 9403.10.00 | Metal furniture of a kind used in offices | Free | — |
| 9403.10.00.20 | Filing cabinets | Free stated on 94031000 | — |
| 9403.10.00.40 | Other | Free stated on 94031000 | — |
A blank General cell means the line states no rate of its own and takes the one above it — the line it is stated on is named, so the figure can be checked where it actually appears. Preferential rates are listed with the programme codes that grant them; the schedule offering a rate is not the same as your goods qualifying for it.
Preferential rates for 9403.10
No preference programme applies to these lines for any origin — the general rate is the rate, wherever the goods come from. That is worth knowing: there is nothing to claim here, so no certificate of origin will reduce the duty.
What chapter 94 excludes
A subheading's wording does not decide a classification — the legal notes do. These are the notes that push goods out of this chapter even when the description seems to fit.
1. This chapter does not cover:
- (a) Pneumatic or water mattresses, pillows or cushions, of chapter 39, 40 or 63;
- (b) Mirrors designed for placing on the floor or ground (for example, cheval-glasses (swing-mirrors)) of heading 7009;
- (c) Articles of chapter 71;
- (d) Parts of general use as defined in note 2 to section XV, of base metal (section XV), or similar goods of plastics (chapter 39), or safes of heading 8303;
- (e) Furniture specially designed as parts of refrigerating or freezing equipment of heading 8418; furniture specially designed for sewing machines (heading 8452);
- (f) Lamps or light sources and parts thereof of chapter 85;
- (g) Furniture specially designed as parts of apparatus of heading 8518 (heading 8518), of heading 8519 or 8521 (heading 8522) or of headings 8525 to 8528 (heading 8529);
- (h) Articles of heading 8714;
- (ij) Dentists' chairs incorporating dental appliances of heading 9018 or dentists' spittoons (heading 9018);
- (k) Articles of chapter 91 (for example, clocks and clock cases);
- (l) Toy furniture or toy luminaires and lighting fittings (heading 9503), billiard tables or other furniture specially constructed for games (heading 9504), furniture for conjuring tricks or decorations (other than lighting strings) such as Chinese lanterns (heading 9505); or
- (m) Monopods, bipods, tripods and similar articles (heading 9620).
(l) Toy furniture or toy luminaires and lighting fittings (heading 9503), billiard tables or other furniture specially constructed for games (heading 9504), furniture for conjuring tricks or decorations (other than lighting strings) such as Chinese lanterns (heading 9505); or
1. For the purposes of subheading 9401.20.00, "seats of a kind used for motor vehicles" does not include child safety seats.
Legal notes that govern this code
Reproduced from the published tariff schedule. Section and chapter notes are binding and are part of the nomenclature itself; statistical notes are US reporting rules and are not classification law.
Chapter 94 — Notes
Legal Notes of the Harmonized System. Binding, and part of the international nomenclature.
1. This chapter does not cover:
(a) Pneumatic or water mattresses, pillows or cushions, of chapter 39, 40 or 63;
(b) Mirrors designed for placing on the floor or ground (for example, cheval-glasses (swing-mirrors)) of heading 7009;
(c) Articles of chapter 71;
(d) Parts of general use as defined in note 2 to section XV, of base metal (section XV), or similar goods of plastics (chapter 39), or safes of heading 8303;
(e) Furniture specially designed as parts of refrigerating or freezing equipment of heading 8418; furniture specially designed for sewing machines (heading 8452);
(f) Lamps or light sources and parts thereof of chapter 85;
(g) Furniture specially designed as parts of apparatus of heading 8518 (heading 8518), of heading 8519 or 8521 (heading 8522) or of headings 8525 to 8528 (heading 8529);
(h) Articles of heading 8714;
(ij) Dentists' chairs incorporating dental appliances of heading 9018 or dentists' spittoons (heading 9018);
(k) Articles of chapter 91 (for example, clocks and clock cases);
(l) Toy furniture or toy luminaires and lighting fittings (heading 9503), billiard tables or other furniture specially constructed for games (heading 9504), furniture for conjuring tricks or decorations (other than lighting strings) such as Chinese lanterns (heading 9505); or
(m) Monopods, bipods, tripods and similar articles (heading 9620).
2. The articles (other than parts) referred to in headings 9401 to 9403 are to be classified in those headings only if they are designed for placing on the floor or ground.
The following are, however, to be classified in the above-mentioned headings even if they are designed to be hung, to be fixed to the wall or to stand one on the other:
(a) Cupboards, bookcases, other shelved furniture (including single shelves presented with supports for fixing them to the wall) and unit furniture;
(b) Seats and beds.
3. (a) In headings 9401 to 9403 references to parts of goods do not include references to sheets or slabs (whether or not cut to shape but not combined with other parts) of glass (including mirrors), marble or other stone or of any other material referred to in chapter 68 or 69.
(b) Goods described in heading 9404, entered separately, are not to be classified in heading 9401, 9402 or 9403 as parts of goods. Notes (con.)
4. For the purposes of heading 9406, the expression "prefabricated buildings" means buildings which are finished in the factory or put up as elements, entered together, to be assembled on site, such as housing or worksite accommodation, offices, schools, shops, sheds, garages or similar buildings.
Prefabricated buildings include “modular building units” of steel, normally presented in the size and shape of a standard shipping container, but substantially or completely pre-fitted internally. Such modular building units are normally designed to be assembled together to form permanent buildings.
Chapter 94 — Additional U.S. Notes
Additional U.S. Notes. Binding in the United States; not part of the international HS.
1. For the purposes of subheading 9401.20.00, "seats of a kind used for motor vehicles" does not include child safety seats.
Chapter 94 — Statistical Notes
US statistical reporting only. NOT classification law.
1. In heading 9401, stationary activity centers do not have castors or wheels.
2. For the purposes of statistical reporting number 9401.99.9030, mechanically collapsible sofa bed seat deck components are characterized by an articulating array of metal torsion hinges and struts that square-fold to transition from flat to erect and vice versa and are attached permanently to a controller frame consisting of a metal bar that acts as a bi-directional transit controller.
3. For the purposes of statistical reporting in this chapter, the term “plantation-harvested” means wood harvested from trees grown on a plantation. A plantation is an area of land where trees are established through deliberate planting and/or seeding and are generally harvested at maturity.
4. For the purposes of statistical reporting number 9403.20.0075, the term "boltless or press-fit steel shelving units prepackaged for sale" refers to steel shelving in which the steel vertical and horizontal supports lock together to form the frame for the shelving unit and are assembled primarily without the use of nuts and bolts or screws. Boltless steel shelving includes rivet shelving, welded frame shelving, slot and tab shelving, and punched rivet (quasi-rivet) shelving but does not include wall-mounted shelving or wire shelving units in which a wire deck and wire horizontal supports are integrated into a single piece.
5. For the purposes of statistical reporting number 9403.20.0078, "metal exchange lockers" are lockers with individual locking doors mounted on one master locking door to access multiple units used by commercial businesses, hospitals, police departments, condominiums, apartments, hotels, automobile dealerships, etc.
6. For the purposes of statistical reporting numbers 9404.90.1030, 9404.90.1060, 9404.90.2030 and 9404.90.2060, "bed pillows" are pillows used on a bed to support the head and neck while sleeping.
7. 2 For purposes of heading 9406, the unit of quantity, m , refers to the floor area of the building when assembled.
Notes are reproduced from the published tariff schedule. They govern classification, but reading them is not the same as applying them to your goods — that is what a broker or a binding ruling is for.
Other chapters that mention heading 9403
An exclusion pointing into this heading from another chapter is as decisive as one in your own, and it is the one nobody finds by reading their own chapter.
2. The articles (other than parts) referred to in headings 9401 to 9403 are to be classified in those headings only if they are designed for placing on the floor or ground.
3. (a) In headings 9401 to 9403 references to parts of goods do not include references to sheets or slabs (whether or not cut to shape but not combined with other parts) of glass (including mirrors), marble or other stone or of any other material referred to in chapter 68 or 69.
(b) Goods described in heading 9404, entered separately, are not to be classified in heading 9401, 9402 or 9403 as parts of goods. Notes (con.)
Other subheadings under 9403
Elsewhere in chapter 94
Importing 9403.10 into
Each guide covers how duty and tax are assessed there, the authority with jurisdiction, and what catches importers out.
Common questions
What is HS code 9403.10?
9403.10 covers Metal furniture of a kind used in offices. It sits under heading 9403 (Other furniture and parts thereof) in 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.
What is the US duty rate for 9403.10?
The Column 1 General rate is Free, from US national line 9403.10.00. That is the rate before any preference you can claim, and it does not include antidumping or countervailing duties, which are administered separately and can exceed it.
What is excluded from chapter 94?
1. This chapter does not cover: (a) Pneumatic or water mattresses, pillows or cushions, of chapter 39, 40 or 63; (b) Mirrors designed for placing on the floor or ground (for example, cheval-glasses (swing-mirrors)) of heading 7009; (c) Articles of chapter 71; (d) Parts of general use as defined in note 2 to section XV, of base metal (section XV), or similar goods of plastics (chapter 39), or safes of heading 8303;