Product classification guide
Other metal furniture: HS code 940320
HS 940320 covers metal furniture other than office furniture. Seats, medical furniture and separately imported parts can fall under different provisions.
Tariff evidence checked against the published data snapshot from 20 June 2026.
Current MFN rates by destination
These are the base most-favoured-nation rates found on exact HS 940320 national lines. A range means the destination uses more detailed product splits below six digits.
| Destination | MFN rate | National lines |
|---|---|---|
| United Kingdom | 0% | 2 |
| United States | 0% | 1 |
| European Union | 0% | 2 |
| Australia | 5% | 1 |
| Canada | 8% | 1 |
Do not declare at six digits alone. Open the destination page and match the detailed national description. Origin preferences and trade remedies are separate.
Does HS 940320 fit the product?
Usually includes
- Metal shelving
- Metal domestic furniture
- Complete non-office metal furniture
Check another heading for
- Office metal furniture
- Seats
- Furniture parts imported separately
Classification questions to answer
- Is it designed for office use?
- Is the article a seat?
- Is metal the material giving the article its essential character?
Record the product's materials, construction, function and technical specifications. Those facts are more useful than a supplier's suggested code when selecting a national line.
Estimate a shipment
Select the importing country, then compare the returned description with the product facts above.
You will need the product, the country you are importing into, where the goods are from, the goods value, and any shipping or insurance costs you want included.
Most duty is a percentage of value. Some products use weight, quantity or volume; those parts are shown as not priced until the required unit can be calculated.
Estimate only. Duty and VAT/GST are calculated where the available rate data supports it; unpriced fees, exemptions, quotas, or eligibility rules can still change the final customs bill.
Official sources used for these pages
The country pages quote the exact national lines extracted from these official schedules.
- United Kingdom tariff UK Online Trade Tariff
- United Kingdom import tax HMRC VAT rates
- United States tariff USITC Harmonized Tariff Schedule
- United States import tax CBP import guidance
- European Union tariff EU Combined Nomenclature and Common Customs Tariff
- European Union import tax European Commission VAT rates
- Australia tariff Australian Border Force Working Tariff
- Australia import tax Australian Taxation Office GST
- Canada tariff CBSA Customs Tariff
- Canada import tax CRA GST/HST rates