HS Code for Wooden furniture legs

Wooden furniture legs are classified under HS code 9403.91, which falls under Chapter 94 of the Harmonized System. This chapter covers furniture, bedding, and similar products. Heading 9403 is a residual heading for \"Other furniture and parts thereof.\" According to the Chapter 94 notes, parts of furniture must be identifiable as such to be classified within this chapter. Wooden legs that have been shaped, turned, or fitted with attachment hardware (like threaded bolts or mounting plates) are clearly identifiable as furniture parts. Subheading 9403.91 is the specific category for wooden parts of furniture other than seats. It is important to distinguish these from parts of seats, which are classified under 9401.91. The classification under 9403.91 is preferred over Chapter 44 (Wood) because Chapter 94 is more specific to the finished application of the product. However, if the wooden leg is a raw, unfinished piece of wood that has not been worked into a recognizable part, it might be classified in Chapter 44. The level of processing is the deciding factor.

Products Included

• Turned wooden table legs
• Carved wooden cabinet feet
• Wooden sofa legs with mounting bolts
• Tapered wooden desk legs
• Wooden replacement legs for dressers

Common Misclassification

Parts of seats (like legs for chairs) should be classified under 9401.91 rather than 9403.91. Heading 9401 specifically covers seats, and its parts take precedence over the general furniture parts heading 9403. Additionally, if the wooden leg is a simple turned piece of wood without specific furniture fittings or a highly specialized shape, customs might attempt to classify it under 4421.99 as an \"other\" wooden article.

FAQ

What is the HS code for Wooden furniture legs?

The HS code for wooden furniture legs (as parts of furniture) is 9403.91.

Are chair legs classified under this same code?

No, wooden legs specifically for chairs or other seats are classified under HS code 9401.91, as parts of seats.