Product classification
HS code for Kitchen cabinet: 9403.40
Furniture, wooden, for kitchen use.
Classification of kitchen cabinet under HS 9403.40
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.
- Covers
- Wooden base cabinets
- Wooden wall-mounted kitchen cabinets
- Wooden pantry units
- Wooden kitchen islands (non-mobile)
- Wooden cupboards designed for kitchen use
- Also under 9403.40
- 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. 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.
Top exporters and importers of HS 940340 (the code used for kitchen cabinet), 2025
In 2025, the largest exporter of HS 940340 (the code used for kitchen cabinet) 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.
Figures cover everything classified under HS 940340, not only kitchen cabinet.
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 kitchen cabinet
Brazil classifies kitchen cabinet under NCM 9403.40.00: HS 9403.40 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 kitchen cabinet
What is the HS code for Kitchen cabinet?
The HS code for Kitchen cabinet is 940340 (Furniture; wooden, for kitchen use). The HS code for wooden kitchen cabinets is 9403.40.
How do I classify Kitchen cabinet for customs?
Kitchen cabinet is classified under HS code 940340 — Furniture; wooden, for kitchen use. This is a 6-digit subheading level code.
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.
Which countries are the top exporters of kitchen cabinet (HS 940340)?
In 2025, the top exporters of HS 940340 (the code used for kitchen cabinet) 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 kitchen cabinet (HS 940340)?
In 2025, the top importers of HS 940340 (the code used for kitchen cabinet) 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.
Is the HS code for Kitchen cabinet the same in all countries?
The base HS code 940340 for Kitchen cabinet 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 kitchen cabinet in Brazil?
In Brazil, kitchen cabinet (HS 940340) is classified under NCM 9403.40.00.