Wide Furniture (Width over 127 cm)
CN β US| HS Code | Tariff Rate | Origin | Destination | Doc |
|---|---|---|---|---|
| 9404299013 | 41.0% | CN | US | Official Doc |
| 9404299087 | 41.0% | CN | US | Official Doc |
| 9403200050 | 85.0% | CN | US | Official Doc |
| 9403608093 | 35.0% | CN | US | Official Doc |
Product Images
AI Analysis
ποΈ Wide Furniture (Width > 127 cm)
π HS Code Reference & Customs Clearance Guide | 2026 Latest Tariff Analysis | Professional Clearance Strategy
π 1. Product Definition & Classification: Understanding "Wide Furniture"
"Wide Furniture" generally refers to large-scale furniture pieces (typically mattresses, bed frames, or wide shelving units) with a width exceeding standard dimensions (often >91cm or >127cm). In international trade, classification depends heavily on material, structure, and function.
β οΈ Key Classification Logic: - Mattresses/Bedding: If itβs a padded item for sleeping, it falls under Chapter 94 (9404). - Furniture Frame/Structure: If itβs a metal/wood frame without the mattress, it falls under Chapter 94 (9403). - Material Matters: Metal vs. Wood determines the specific HS subheading within 9403.
π¦ 2. HS Code Classification Details (Based on Provided Data)
| HS Code | Product Description | Application Scenario | Tax Rate (Total) |
|---|---|---|---|
| 9404.29.90.13 | Mattress/Bedding Category Width > 91cm, categorized as furniture/mattress class. |
Large mattresses, padded bed bases. | 41.0% |
| 9404.29.90.87 | Mattress/Bedding Category Width 127cm fits classification description. |
Wide mattresses, specific bedding products. | 41.0% |
| 9403.20.00.50 | Metal Furniture Inferred as metal furniture based on common sense. |
Metal bed frames, wide metal shelving, steel furniture. | 85.0% |
| 9403.60.80.93 | Wood/Non-Metal Furniture Inferred as wooden or non-metallic furniture. |
Wooden bed frames, wide wooden cabinets, plastic furniture. | 35.0% |
π Critical Distinction: - 9404 vs. 9403: The key difference is whether the item includes padding/cushioning (9404) or is a structural frame (9403). - Material Split: Within 9403, Metal items incur significantly higher tariffs (85%) compared to Wood/Non-metal items (35%).
π° 3. 2026 Latest Tariff Rate Breakdown (Detailed Tax Clauses)
β Applicable Country: United States (US)
β Origin: China (CN)
β Effective Date: 2025/2026 (Including subsequent imports)
π― 1. HS Code 9404.29.90.13 & 9404.29.90.87 (Mattresses)
| Item | Details |
|---|---|
| Base Duty | 6.0% |
| Section 301 Duty (Add-on) | 25.0% |
| Section 122 Duty | 10.0% |
| Total Tax Rate | 41.0% |
| Calculation Basis | CIF Value Γ 41.0% |
| De Minimis Exemption | β Not Applicable |
π Explanation: - Mattresses are classified under 9404, which has a base duty of 6%. - Subject to 25% Section 301 tariffs (trade war tariffs). - Subject to an additional 10% under Section 122 (likely referencing specific security or emergency provisions). - Total burden: 41%. High, but lower than metal furniture.
π― 2. HS Code 9403.20.00.50 (Metal Furniture)
| Item | Details |
|---|---|
| Base Duty | 0.0% |
| Section 301 Duty (Add-on) | 25.0% |
| Section 122 Duty | 10.0% |
| Steel/Aluminum/Copper Add-on | 50.0% |
| Total Tax Rate | 85.0% |
| Calculation Basis | CIF Value Γ 85.0% |
| De Minimis Exemption | β Not Applicable |
π Explanation: - Metal furniture often has a 0% base duty. - However, it is heavily penalized: 25% (Sec 301) + 10% (Sec 122) + 50% (Specific steel/aluminum/copper tariffs). - Total burden: 85%. This is the highest risk category. Metal frames are extremely expensive to import.
π― 3. HS Code 9403.60.80.93 (Wood/Non-Metal Furniture)
| Item | Details |
|---|---|
| Base Duty | 0.0% |
| Section 301 Duty (Add-on) | 25.0% |
| Section 122 Duty | 10.0% |
| Total Tax Rate | 35.0% |
| Calculation Basis | CIF Value Γ 35.0% |
| De Minimis Exemption | β Not Applicable |
π Explanation: - Wooden or non-metal furniture has a 0% base duty. - Subject to 25% (Sec 301) + 10% (Sec 122). - Total burden: 35%. This is the most cost-effective option for wide furniture structures.
π οΈ 4. Customs Clearance Practical Advice (Avoiding Pitfalls)
β 1. Required Documentation Checklist
| Document | Mandatory? | Purpose |
|---|---|---|
| β Product Specification Sheet | βοΈ | Must clearly state width (e.g., >127cm) and material (Wood/Metal/Foam). |
| β Material Composition Statement | βοΈ | Critical for distinguishing between 9403.20 (Metal) and 9403.60 (Wood). |
| β Product Photos | βοΈ | Show overall structure, joints, and any padding. |
| β Commercial Invoice | βοΈ | Must accurately describe the item (e.g., "Wooden Bed Frame" vs. "Metal Bed Frame"). |
| β Packing List | βοΈ | Ensure no separation of mattress and frame if shipped together (affects classification). |
β 2. Declaration Tips (Key Mantra)
π₯ "Material Defines Duty, Width Defines Category, Structure Defines Chapter!"
| Scenario | Correct Declaration | Risk if Incorrect |
|---|---|---|
| Padded Mattress | 9404.29.90.xx |
If declared as furniture, might be scrutinized; if declared as wood, 85% tax risk. |
| Metal Bed Frame | 9403.20.00.50 |
Misclassified as wood β 50% penalty for false declaration. |
| Wooden Bed Frame | 9403.60.80.93 |
Misclassified as metal β 50% extra tax (85% vs 35%). |
| Combined Unit | Declare separately if distinct items | Combining metal frame + wood drawer may cause classification confusion. |
β 3. Special Considerations
| Case | Recommendation |
|---|---|
| Hybrid Furniture (e.g., Metal frame + Wooden headboard) | Declare based on principal material or separate components. If metal is structural, may lean towards 85%. |
| Width Justification | Provide precise measurements. If width is <91cm, it might fall under different subheadings with lower taxes. |
| Origin Marking | Ensure "Made in China" is clearly marked. Section 301 and 122 tariffs are origin-specific. |
π 5. Global Market Comparison (2026 Latest)
| Country/Region | Recommended HS Code | Estimated Total Tax | Notes |
|---|---|---|---|
| πΊπΈ USA | See above (9403/9404) | 35% - 85% | High tariffs due to Sec 301 & 122. Metal is very expensive. |
| π¨π³ China | 9403 / 9404 | 0% - 13% | No import tariffs on furniture; VAT 13% applies. |
| πͺπΊ EU | 9403 / 9404 | 0% - 4% | Generally low duties; EORI number required. |
| π¬π§ UK | 9403 / 9404 | 0% - 4% | Post-Brexit rules apply; similar to EU. |
π Conclusion: - The US market is the most challenging for Chinese furniture exports due to the 85% tariff on metal and 41% on mattresses. - Wooden furniture (35%) is the most viable option for cost control. - Metal furniture (85%) should be avoided or priced significantly higher.
π 6. Common Errors & Pitfalls (Lessons Learned)
β Error 1: Declaring a Metal Bed Frame as "Wooden Furniture" to save taxes. π Consequence: Customs inspection reveals metal content β Fine + Back Taxes + Penalties.
β Error 2: Ignoring Width. π Consequence: If width is critical for classification (e.g., >91cm), inaccurate dimensions lead to incorrect HS Code and audit risks.
β Error 3: Confusing Mattress (9404) with Bed Frame (9403). π Consequence: Different tax rates (41% vs 35%/85%). Misclassification leads to underpayment of duties.
β Error 4: Not separating Section 122 from Section 301. π Consequence: Incorrect calculation of total liability. Both apply cumulatively in most cases.
β Correct Practice:
"Wooden Bed Frame, Width 150cm, No Mattress, Model XYZ" β 9403.60.80.93
"Steel Bed Frame, Width 150cm, No Mattress, Model XYZ" β 9403.20.00.50
"Memory Foam Mattress, Width 150cm, Model XYZ" β 9404.29.90.xx
π― 7. Conclusion: Professional Declaration Saves Money!
π― Remember the Mantra:
πΉ "Wood is 35%, Metal is 85%, Mattress is 41%."
πΉ "Check Width, Check Material, Check Structure."
πΉ "Don't let metal furniture eat your profit margin!"
π Pro Tip: If your product is hybrid (e.g., metal legs, wooden top), consult a customs broker to determine the principal material. If possible, optimize design to use more wood or non-metal components to reduce tariff exposure.
π£ Immediate Action:
π Contact a licensed customs broker.
π Provide detailed material composition and dimensions.
π Optimize your HS Code selection to minimize tariff burden!
β¨ Professional clearance starts with accurate classification!
πΌ Every percentage point of tax saved is pure profit!
Customer Reviews
About HS Code Classification
The Harmonized System (HS) is an internationally standardized nomenclature developed by the World Customs Organization (WCO) to classify traded products. Over 200 countries use the HS system as the basis for customs tariffs, trade statistics, and import/export regulations.
Each HS code follows a hierarchical structure:
- Chapter (2 digits) β Broad category of goods (e.g., Chapter 84: Machinery and Mechanical Appliances)
- Heading (4 digits) β More specific grouping within the chapter
- Subheading (6 digits) β Internationally standardized breakdown, used by all WCO member countries
- National subdivisions (8-10 digits) β Country-specific extensions for further classification, such as US HTSUS 10-digit codes
Correct HS code classification is essential for smooth customs clearance, accurate duty payment, and compliance with trade regulations. Misclassification can lead to customs delays, overpayment of duties, or penalties.
When importing from CN to US, the applicable tariff rates may include:
- Most-Favored-Nation (MFN) rate β The standard duty rate applied to WTO members
- General rate β Applied to countries without trade agreements
- Trade remedy duties β Additional tariffs such as Section 301 (anti-dumping), Section 232 (national security), or countervailing duties
The information provided on this page is for reference purposes only. For official classification, please consult with your local customs authority or a licensed customs broker.