Product classification

HS code for Wooden kitchen island: 9403.40

Furniture, wooden, for kitchen use.

Classification of wooden kitchen island under HS 9403.40

The classification of a wooden kitchen island under HS code 9403.40 is determined by its primary function as furniture specifically designed for kitchen environments. According to the General Rules for the Interpretation (GRI) of the Harmonized System, products are classified based on their material composition and their intended use. Chapter 94 encompasses furniture, bedding, and similar furnishings. Within this chapter, heading 9403 applies to "Other furniture and parts thereof." The subheading 9403.40 is specifically reserved for wooden furniture of a kind used in the kitchen. A kitchen island, whether it is a stationary unit or a mobile cart with casters, serves as a functional piece of furniture for food preparation, storage of culinary tools, and sometimes as a dining surface. Because it is constructed primarily of wood and is intended for the kitchen, it fits the criteria for 9403.40. This classification remains consistent regardless of whether the island features a granite top or stainless steel accents, provided the main structure is wooden. The distinction between furniture and kitchenware is a common point of contention in customs audits. While a simple wooden block might be seen as a cutting board, a kitchen island is a complex assembly intended to stand on the floor. The Explanatory Notes to the Harmonized System provide further clarification, emphasizing that 9403.40 includes units designed for the storage of kitchen utensils or the preparation of food. This classification also excludes medical or dental furniture, which falls under 9402. By categorizing these items under 9403.40, trade statistics can accurately reflect the volume of kitchen-specific wooden furniture moving through international borders.

Covers
  • Stationary wooden kitchen islands with cabinets
  • Rolling wooden kitchen carts with storage
  • Butcher block islands designed as floor-standing furniture
  • Wooden breakfast bars intended for kitchen use
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. Wooden kitchen islands are frequently misclassified under HS code 4419.90, which covers wooden tableware and kitchenware. This error occurs when the item is viewed as a large cutting board rather than a piece of furniture. Additionally, they may be confused with HS code 9403.60, which covers "other wooden furniture." However, because 9403.40 is more specific to kitchen use, it takes precedence over the general wooden furniture category.

4419.90Tableware and kitchenware, of wood; not of bamboo or tropical wood9403.60Furniture; wooden, other than for office, kitchen or bedroom use

Top exporters and importers of HS 940340 (the code used for wooden kitchen island), 2025

In 2025, the largest exporter of HS 940340 (the code used for wooden kitchen island) 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 wooden kitchen island.

Top exporters 2025 · share of world exports

  1. 1 Germany $2.6B
  2. 2 Vietnam* ~$1.2B
  3. 3 Italy $1.1B

World total: $8.8B Reported figures on UN Comtrade ↗

Top importers 2025 · share of world imports

  1. 1 United States $2.7B
  2. 2 France $661M
  3. 3 Netherlands $548M

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 wooden kitchen island

Brazil classifies wooden kitchen island 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 wooden kitchen island

What is the HS code for Wooden kitchen island?

The HS code for Wooden kitchen island is 940340 (Furniture; wooden, for kitchen use). The HS code for a wooden kitchen island is 9403.40, which covers wooden furniture specifically designed for kitchen use.

How do I classify Wooden kitchen island for customs?

Wooden kitchen island is classified under HS code 940340 — Furniture; wooden, for kitchen use. This is a 6-digit subheading level code.

Does the inclusion of a stone countertop change the HS code?

Generally, no. If the essential character of the item is defined by its wooden furniture structure, it remains under 9403.40 even if it has a marble or granite top.

Which countries are the top exporters of wooden kitchen island (HS 940340)?

In 2025, the top exporters of HS 940340 (the code used for wooden kitchen island) 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 wooden kitchen island (HS 940340)?

In 2025, the top importers of HS 940340 (the code used for wooden kitchen island) 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 Wooden kitchen island the same in all countries?

The base HS code 940340 for Wooden kitchen island 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 kitchen island in Brazil?

In Brazil, wooden kitchen island (HS 940340) is classified under NCM 9403.40.00.