Product classification
HS code for Pantry cabinet: 9403.40
Furniture, wooden, for kitchen use.
Classification of pantry cabinet under HS 9403.40
A pantry cabinet is classified under HS code 9403.40, which covers wooden furniture of a kind used in the kitchen. This classification is determined by the material of construction and the intended location of use. Heading 9403 includes other furniture and parts thereof, excluding those used in medical, surgical, or dental practices. Subheading 9403.40 specifically targets kitchen furniture made of wood. A pantry cabinet is defined as a piece of furniture designed to store food, dishes, or kitchen appliances. To qualify for this code, the cabinet must be primarily made of wood (such as pine, oak, or medium-density fiberboard) and possess characteristics that make it suitable for a kitchen environment, such as shelving for dry goods or specialized drawers. This includes both freestanding units and those designed to be built into a kitchen layout. The classification is based on GRI 1 and 6. If the cabinet were made of metal, it would be classified under 9403.10 or 9403.20. The distinction between kitchen furniture and general dining room furniture (9403.60) is often based on the internal configuration and the marketing/design intent of the manufacturer.
- Covers
- Freestanding wooden pantry cupboards
- Built-in kitchen larder units
- Wooden spice cabinets
- Kitchen utility cabinets for food storage
- Wooden broom closets for kitchen use
- Modular kitchen storage towers
- 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. Pantry cabinets are often misclassified under HS code 9403.60, which covers other wooden furniture. While 9403.60 is a broad category for living or dining room furniture, 9403.40 is more specific for kitchen-use items. Another error is using 4421, which is for other articles of wood; however, since the item is a piece of furniture, Chapter 94 takes precedence. If the cabinet is made of plastic, it should be classified under 9403.70, and if made of metal, under 9403.20.
Top exporters and importers of HS 940340 (the code used for pantry cabinet), 2025
In 2025, the largest exporter of HS 940340 (the code used for pantry 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 pantry 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 pantry cabinet
Brazil classifies pantry 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 pantry cabinet
What is the HS code for Pantry cabinet?
The HS code for Pantry cabinet is 940340 (Furniture; wooden, for kitchen use). The HS code for a wooden pantry cabinet designed for kitchen use is 9403.40.
How do I classify Pantry cabinet for customs?
Pantry cabinet is classified under HS code 940340 — Furniture; wooden, for kitchen use. This is a 6-digit subheading level code.
What if the pantry cabinet is made of metal?
If the pantry cabinet is made of metal, it is classified under HS code 9403.20 for other metal furniture, as 9403.40 is restricted to wooden kitchen furniture.
Which countries are the top exporters of pantry cabinet (HS 940340)?
In 2025, the top exporters of HS 940340 (the code used for pantry 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 pantry cabinet (HS 940340)?
In 2025, the top importers of HS 940340 (the code used for pantry 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 Pantry cabinet the same in all countries?
The base HS code 940340 for Pantry 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 pantry cabinet in Brazil?
In Brazil, pantry cabinet (HS 940340) is classified under NCM 9403.40.00.