HS Code for Wooden drawer fronts

Wooden drawer fronts are classified under HS code 9403.91 because they are specifically identifiable as parts of furniture. According to the General Rules of Interpretation (GRI) 1 and 6, and specifically Chapter 94 Note 2, parts of furniture are to be classified within the same heading as the furniture itself, provided they are suitable for use solely or principally with the articles of headings 9401 to 9403. Since these items are manufactured to specific dimensions, often pre-drilled for handles or hinges, and finished to match a furniture set, they lose their character as general wood products (Chapter 44) and take on the character of furniture components. This classification applies regardless of whether the wood is solid, particle board, or medium-density fiberboard (MDF), as long as the essential character is that of a furniture part.

Products Included

• Solid oak drawer fronts
• Veneered MDF drawer panels
• Pre-finished kitchen cabinet drawer faces
• Replacement wooden fronts for office desks
• Decorative carved wooden drawer covers

Common Misclassification

Wooden drawer fronts are frequently misclassified under heading 4418, which covers builders' joinery and carpentry of wood. While 4418 includes items like doors and windows, it does not cover parts specifically designed for furniture. Another common error is using 4421.99 for "other articles of wood." However, because 9403.91 is more specific to furniture parts, it takes precedence over the general wood articles category. Importers must distinguish between a simple plank of wood (Chapter 44) and a finished component that is clearly part of a furniture assembly (Chapter 94).

FAQ

What is the HS code for wooden drawer fronts?

The primary HS code for wooden drawer fronts is 9403.91, which specifically covers parts of furniture made of wood.

Does the type of wood change the HS code?

Generally, no. Whether the drawer front is made of tropical wood, coniferous wood, or non-coniferous wood, it remains under 9403.91 as long as it is a furniture part. However, for statistical purposes, some countries may require sub-classification based on wood species.