Product classification
HS code for Wooden furniture legs: 9403.91
Furniture, parts, of wood.
Classification of wooden furniture legs under HS 9403.91
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.
- Covers
- Turned wooden table legs
- Carved wooden cabinet feet
- Wooden sofa legs with mounting bolts
- Tapered wooden desk legs
- Wooden replacement legs for dressers
- Also under 9403.91
- IKEA (replacement parts, flat-pack components)
- various OEM suppliers (e.g., for cabinet makers)
- Rockler Woodworking (furniture components)
- Osborne Wood Products (table legs)
- Hafele (furniture fittings, including wooden parts)
Codes often confused with 9403.91
Common mistake. 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.
Top exporters and importers of HS 940391 (the code used for wooden furniture legs), 2025
In 2025, the largest exporter of HS 940391 (the code used for wooden furniture legs) in UN Comtrade data was China, with 20% of world exports; the largest importer in UN Comtrade data was the United States, with 24% 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 940391, not only wooden furniture legs.
Top exporters 2025 · share of world exports
- 1 China $1.7B 20% of world exports
- 2 Italy $1.5B 18% of world exports
- 3 Germany $1.0B 12% of world exports
World total: $8.3B Reported figures on UN Comtrade ↗
Top importers 2025 · share of world imports
- 1 United States $1.7B 24% of world imports
- 2 Germany $938M 13% of world imports
- 3 United Kingdom $602M 8.4% of world imports
World total: $7.2B 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 that did not report are estimated from what other countries recorded trading with them. 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 wooden furniture legs
Brazil classifies wooden furniture legs under NCM 9403.91.00: HS 9403.91 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 wooden furniture legs
What is the HS code for Wooden furniture legs?
The HS code for Wooden furniture legs is 940391 (Furniture; parts, of wood). The HS code for wooden furniture legs (as parts of furniture) is 9403.91.
How do I classify Wooden furniture legs for customs?
Wooden furniture legs is classified under HS code 940391 — Furniture; parts, of wood. This is a 6-digit subheading level code.
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.
Which countries are the top exporters of wooden furniture legs (HS 940391)?
In 2025, the top exporters of HS 940391 (the code used for wooden furniture legs) in UN Comtrade data were China ($1.7B, 20% of world exports), Italy ($1.5B) and Germany ($1.0B). World exports came to about $8.3B, 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 wooden furniture legs (HS 940391)?
In 2025, the top importers of HS 940391 (the code used for wooden furniture legs) in UN Comtrade data were the United States ($1.7B, 24% of world imports), Germany ($938M) and the United Kingdom ($602M). World imports came to about $7.2B, 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 Wooden furniture legs the same in all countries?
The base HS code 940391 for Wooden furniture legs 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 wooden furniture legs in Brazil?
In Brazil, wooden furniture legs (HS 940391) is classified under NCM 9403.91.00.