HS Code for Nightstand

A nightstand is classified under HS code 9403.50. This code falls within Chapter 94, which encompasses furniture, bedding, mattresses, and similar stuffed furnishings. Heading 9403 covers other furniture and parts thereof, and the subheading 9403.50 is specifically reserved for wooden furniture of a kind used in the bedroom. To qualify for this code, the primary material of the nightstand must be wood (including particle board or medium-density fiberboard) and its design and size must be characteristic of bedroom use. This typically includes features like a height suitable for placement next to a bed and the presence of drawers or compartments for personal items. Classification is guided by the material composition and the intended environment of use, as defined in the Explanatory Notes to Chapter 94. The General Rules of Interpretation (GRI) 1 and 6 are applied to determine that the specific function and material take precedence over more general furniture categories.

Products Included

• Wooden bedside tables
• Wooden nightstands with drawers or shelves
• Bedside cabinets made of wood
• Wooden pedestals designed for bedroom use

Common Misclassification

The most common error is classifying a nightstand under 9403.60, which is the general category for other wooden furniture. While 9403.60 is a catch-all for wooden furniture used in living rooms or dining rooms, 9403.50 is more specific for bedroom furniture and takes precedence under GRI 3(a). Another misclassification involves 9403.20 if the nightstand is made of metal; the material of construction is a primary determinant. Additionally, small bedside cabinets are sometimes incorrectly placed in 4420.90, which covers wood marquetry and small wooden articles, but 9403 is the correct heading for functional furniture items.

FAQ

What is the HS code for Nightstand?

The HS code for a wooden nightstand intended for bedroom use is 9403.50.

What code should be used if the nightstand is made of metal?

If the nightstand is primarily made of metal, it should be classified under HS code 9403.20, which covers other metal furniture.