HS code · 6-digit subheading
HS Code 9403.40 – Furniture; wooden, for kitchen use
HS code 9403.40 is the 6-digit subheading for furniture, wooden, for kitchen use. It is used for wooden kitchen cabinets, kitchen islands, butcher block countertops (as part of furniture), wooden kitchen tables and pantry units.
What HS 9403.40 covers
This HS code is dedicated to wooden furniture specifically manufactured for kitchen use. This includes a wide range of products such as kitchen cabinets, islands, pantry units, and wooden tables and chairs designed for the kitchen space. The trade in these items is significant for kitchen manufacturers, home improvement retailers, and construction companies globally. Key factors influencing international trade include material quality (solid wood, plywood, MDF with veneer), moisture resistance, design trends (e.g., modern, traditional, shaker styles), and compliance with food safety standards for surfaces. The market is heavily driven by new home construction, renovation projects, and consumer demand for functional and aesthetically pleasing kitchen spaces, often requiring careful logistics for large, bulky items.
- Covers
- Wooden kitchen cabinets
- Kitchen islands
- Butcher block countertops (as part of furniture)
- Wooden kitchen tables
- Pantry units
- Wooden bar stools for kitchen
- Wall-mounted kitchen shelving
- Examples
- IKEA (kitchen cabinet systems)
- KraftMaid (custom kitchen cabinetry)
- Home Depot (kitchen islands)
- Wayfair (kitchen tables)
- Nobilia (German kitchen furniture)
Codes often confused with 9403.40
Common mistake. Can be confused with 940360 (other wooden furniture) if not clearly identifiable as kitchen-specific, or 4420 (wooden articles of furniture not elsewhere specified) for smaller wooden kitchen items. Specific design for kitchen use is critical.
Top exporters and importers of HS code 940340, 2025
In 2025, the largest exporter of HS code 940340 in UN Comtrade data was Germany, with 29% of world exports; the largest importer in UN Comtrade data was the United States, with 34% of world imports. Countries that did not report 2025 data are estimated from partner records, which can understate them.
Top exporters 2025 · share of world exports
- 1 Germany $2.6B 29% of world exports
- 2 Vietnam* ~$1.2B 14% of world exports · partner records ↗
- 3 Italy $1.1B 13% of world exports
World total: $8.8B Reported figures on UN Comtrade ↗
Top importers 2025 · share of world imports
- 1 United States $2.7B 34% of world imports
- 2 France $661M 8.2% of world imports
- 3 Netherlands $548M 6.8% of world imports
World total: $8.1B Reported figures on UN Comtrade ↗
How these figures are built
109 countries reported 2025 trade to UN Comtrade in HS 2022, and their own totals are used. Countries marked * did not, so their figures add up what other countries recorded trading with them, and their exports are valued at buyers' CIF prices. Those estimates miss trade with other non-reporting countries, so they can be low, and a non-reporting country can rank higher than shown or be missing from the list. World totals add both and leave out trade between two non-reporting countries. Figures are in current US dollars; reported imports are mostly valued CIF and exports FOB, and exports include re-exports. The UN Comtrade links show the underlying records; they can also list a few reporters left out here (regional groups and older HS editions).
Source: UN Comtrade (United Nations Statistics Division), 2025 annual data.
Brazil NCM code for 9403.40
Brazil does not split HS 9403.40: its NCM code is 9403.40.00.
All Brazil NCM codes in heading 94.03 →
Source: Siscomex NCM table, updated Oct 2026. The Portuguese text is official; the English is our translation.
EU Regulatory Requirements
This product category is subject to the EU Deforestation Regulation (EUDR). Importers must provide due diligence statements proving the product was not produced on deforested land after December 31, 2020.
This product is covered by the EU Timber Regulation (EUTR), requiring operators to exercise due diligence to minimize the risk of placing illegally harvested timber on the EU market.
Questions about HS 9403.40
What is HS code 940340?
HS code 940340 is a 6-digit subheading in the Harmonized System that covers: Furniture; wooden, for kitchen use. This HS code is dedicated to wooden furniture specifically manufactured for kitchen use. This includes a wide range of products such as kitchen cabinets, islands, pantry units, and wooden tables and chairs designed for the kitchen space. The trade in these items is significant for kitchen manufacturers, home improvement retailers, and construction companies globally. Key factors influencing international trade include material quality (solid wood, plywood, MDF with veneer), moisture resistance, design trends (e.g., modern, traditional, shaker styles), and compliance with food safety standards for surfaces. The market is heavily driven by new home construction, renovation projects, and consumer demand for functional and aesthetically pleasing kitchen spaces, often requiring careful logistics for large, bulky items.
What products fall under HS code 940340?
Wooden kitchen cabinets, kitchen islands, butcher block countertops (as part of furniture), wooden kitchen tables, pantry units, wooden bar stools for kitchen, wall-mounted kitchen shelving
What are common misclassifications for HS code 940340?
Can be confused with 940360 (other wooden furniture) if not clearly identifiable as kitchen-specific, or 4420 (wooden articles of furniture not elsewhere specified) for smaller wooden kitchen items. Specific design for kitchen use is critical.
Which countries are the top exporters of goods under HS code 940340?
In 2025, the top exporters of HS code 940340 in UN Comtrade data were Germany ($2.6B, 29% of world exports), Vietnam (about $1.2B) and Italy ($1.1B). World exports came to about $8.8B, adding countries' reported figures and partner-based estimates for those that did not report (UN Comtrade data). Countries that did not report 2025 data are estimated from partner records, which can understate them.
Which countries are the top importers of goods under HS code 940340?
In 2025, the top importers of HS code 940340 in UN Comtrade data were the United States ($2.7B, 34% of world imports), France ($661M) and the Netherlands ($548M). World imports came to about $8.1B, adding countries' reported figures and partner-based estimates for those that did not report (UN Comtrade data). Countries that did not report 2025 data are estimated from partner records, which can understate them.
How is HS code 940340 structured?
HS code 940340 is a 6-digit subheading under the Harmonized System. The first 2 digits (94) identify the chapter, digits 3-4 (03) identify the heading, and digits 5-6 (40) specify the subheading. This code is standardized globally by the World Customs Organization.
What is the Brazil NCM code for HS code 940340?
In Brazil, HS code 940340 is NCM 9403.40.00. The last two digits are 00 because Brazil does not split this HS code further.