HS Code for Kitchen cabinet

Kitchen cabinets are classified under HS code 9403.40, which specifically covers wooden furniture of a kind used in the kitchen. This classification is governed by Chapter 94, which includes furniture, bedding, and similar furnishings. To fall under this code, the cabinet must be primarily constructed of wood and designed for kitchen environments, such as for storing utensils, food, or as a base for a countertop. The classification applies regardless of whether the cabinets are imported as fully assembled units or in a knocked-down (unassembled) state, provided they have the essential character of the finished furniture. The distinction between furniture and builders' joinery is critical here; while cabinets are often fixed to walls, they are considered furniture under 9403 because they are not an integral part of the building's structure in the same way a floor or a permanent wall would be. The use of wood as the primary material is the defining factor for this specific subheading.

Products Included

• Wooden base cabinets
• Wooden wall-mounted kitchen cabinets
• Wooden pantry units
• Wooden kitchen islands (non-mobile)
• Wooden cupboards designed for kitchen use

Common Misclassification

Kitchen cabinets are frequently misclassified under HS code 4418.99, which covers builders' joinery and carpentry of wood. However, the Explanatory Notes to Chapter 94 clarify that cupboards and cabinets, even if designed to be fixed to the wall, are classified as furniture. Another common error is using 9403.20, which is reserved for metal furniture; if the cabinet frame is metal, it must be classified there instead of 9403.40.

FAQ

What is the HS code for Kitchen cabinet?

The HS code for wooden kitchen cabinets is 9403.40.

Are plastic kitchen cabinets classified under 9403.40?

No, plastic kitchen cabinets are classified under HS code 9403.70, as 9403.40 is strictly for wooden kitchen furniture.