Product classification
HS code for Dresser: 9403.50
Furniture, wooden, for bedroom use.
Classification of dresser under HS 9403.50
A dresser is classified under HS code 9403.50, which specifically covers wooden furniture of a kind used in the bedroom. The Harmonized System classifies furniture based on two primary criteria: the material of construction and the intended environment of use. Heading 9403 is the general heading for 'Other furniture and parts thereof.' Within this heading, the 50-series subheadings are dedicated to wooden furniture. Subheading 9403.50 is reserved for bedroom furniture, which includes dressers, chests of drawers, nightstands, and wardrobes. To qualify for this code, the dresser must be predominantly made of wood. If the dresser includes a mirror, it is still classified here as a single unit under GRI 3(b), provided the mirror is attached and the wooden furniture remains the essential character of the item. This classification is straightforward but requires the importer to confirm that the item is indeed intended for bedroom use rather than for an office or dining room.
- Covers
- Wooden chests of drawers for bedrooms
- Wooden bedroom vanities (lowboys)
- Wooden tallboys or highboys
- Wooden dressers with attached mirrors
- Wooden nightstands with drawer storage
- Also under 9403.50
- IKEA (Malm bed, Hemnes dresser)
- Ashley Furniture (bedroom sets)
- Pottery Barn (wooden beds)
- Crate & Barrel (bedroom furniture)
- Restoration Hardware (solid wood bedroom pieces)
Codes often confused with 9403.50
Common mistake. Dressers are frequently misclassified under 9403.60, which is for 'other wooden furniture' (such as dining room or living room furniture). If the dresser is intended for a hallway or living room, 9403.60 is correct, but for bedroom use, 9403.50 is mandatory. Another error is using 9403.20 for metal dressers; the material must be wood for 9403.50. Finally, if a mirror is shipped separately, it may be classified under 7009.92.
Top exporters and importers of HS 940350 (the code used for dresser), 2025
In 2025, the largest exporter of HS 940350 (the code used for dresser) in UN Comtrade data was China, with 26% of world exports; the largest importer in UN Comtrade data was the United States, with 31% of world imports. Countries that did not report 2025 data are estimated from partner records, which can understate them.
Figures cover everything classified under HS 940350, not only dresser.
Top exporters 2025 · share of world exports
- 1 China $3.5B 26% of world exports
- 2 Vietnam* ~$2.5B 19% of world exports · partner records ↗
- 3 Poland $1.2B 9.0% of world exports
World total: $13.6B Reported figures on UN Comtrade ↗
Top importers 2025 · share of world imports
- 1 United States $3.8B 31% of world imports
- 2 Germany $1.1B 9.2% of world imports
- 3 United Kingdom $767M 6.3% of world imports
World total: $12.1B 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 dresser
Brazil classifies dresser under NCM 9403.50.00: HS 9403.50 with 00 added.
Source: Siscomex NCM table, updated Oct 2026. The Portuguese text on each NCM page is the official one.
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 dresser
What is the HS code for Dresser?
The HS code for Dresser is 940350 (Furniture; wooden, for bedroom use). The HS code for a wooden dresser intended for bedroom use is 9403.50.
How do I classify Dresser for customs?
Dresser is classified under HS code 940350 — Furniture; wooden, for bedroom use. This is a 6-digit subheading level code.
What if the dresser is made of plastic?
If the dresser is made of plastic, it would be classified under HS code 9403.70, which covers furniture of plastics.
Which countries are the top exporters of dresser (HS 940350)?
In 2025, the top exporters of HS 940350 (the code used for dresser) in UN Comtrade data were China ($3.5B, 26% of world exports), Vietnam (about $2.5B) and Poland ($1.2B). World exports came to about $13.6B, 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 dresser (HS 940350)?
In 2025, the top importers of HS 940350 (the code used for dresser) in UN Comtrade data were the United States ($3.8B, 31% of world imports), Germany ($1.1B) and the United Kingdom ($767M). World imports came to about $12.1B, 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.
Is the HS code for Dresser the same in all countries?
The base HS code 940350 for Dresser is internationally standardized for the first 6 digits across 200+ countries. Individual countries may add additional digits for national tariff lines and specific classifications.
What is the NCM code for dresser in Brazil?
In Brazil, dresser (HS 940350) is classified under NCM 9403.50.00.