Understanding HS Codes for Furniture and Kitchen Cabinets

U.S. HTS Code for RTA Kitchen Cabinets

What Importers Need to Know About U.S. Customs Classification and New Tariffs (2025 Update)

When importing furniture or kitchen cabinets into the United States, correctly identifying the HS (Harmonized System) Code—or more precisely, the HTSUS (Harmonized Tariff Schedule of the United States)—is essential.
Each product category carries its own tariff rate, and recent U.S. trade policies have added new layers of complexity for importers.

This guide breaks down:

• The main HS Codes for bedroom, dining, and other furniture

• The correct classification for kitchen cabinets and bathroom vanities

• How recent Trump administration tariffs (2025 Section 232) affect your landed cost

• Key details importers should review before shipping

🪑 1. Common Furniture HS Codes (Chapter 94)

Furniture products fall under Chapter 94 of the HTSUS. The last digits vary depending on the room type and material.

CategoryCommon HTSUS CodeDescriptionBedroom Furniture9403.50Wooden furniture of a kind used in the bedroomDining / Living Furniture9403.60Wooden furniture for dining or living roomsBookcases / Cabinets / Cupboards9403.60.80Wooden bookcases and shelving furnitureClosets / Wardrobes9403.89Other wooden furniture not elsewhere classifiedMedia Consoles9403.60.8040Wooden stands and media units

🔍 Tip: The correct 10-digit HTS code may vary depending on whether it’s solid wood, veneered, or composite material. Always verify with your customs broker or CBP’s official database.

🏡 2. Kitchen Cabinets and Bathroom Vanities HS Codes

Kitchen and bath cabinetry belong to a narrower classification:

Product TypeCommon HTSUS CodeDescriptionKitchen Cabinets9403.40.9060Wooden kitchen cabinets designed for permanent installationBathroom Vanities9403.60.xxxxWooden bathroom furniture or cabinetsCabinet Parts / Components9403.90Parts of furniture (when imported unassembled)

🚨 Importers should be careful:
If cabinets are shipped unassembled (RTA), Customs may still classify them as complete cabinets under 9403.40 if they are ready for installation. Misclassification can trigger back duties or penalties.

💼 3. 2025 Trump Administration Tariffs (Section 232)

ICC Import Tariff Analysis for Furniture and Cabinets

In September 2025, the Trump administration announced new Section 232 tariffs covering a wide range of wood products and cabinetry.
Here’s how it impacts importers as of October 2025:

Product CategoryTariff Rate (Effective Oct 2025)NotesKitchen Cabinets & Vanities25% ad valoremMay increase up to 50% in 2026 if no new trade agreement is reachedWood Products / Softwood Lumber10%Applies to raw material importsOther Wooden Furniture25%Some subcategories may varyChinese-Origin Products+10–25% additional (Section 301)**Stacked with existing China duties

⚠️ Important: These tariffs are applied on top of normal duty rates, meaning importers could face combined tariffs exceeding 40% depending on origin.

🧾 4. Key Tips for Importers and Buyers

✅ 1. Verify the Exact HS/HTS Code Before Shipping

Even a small change in description (“cabinet parts” vs. “assembled cabinets”) can alter your duty rate.
Request a Binding Ruling from U.S. Customs if uncertain.

✅ 2. Review “Installation Designation”

If your cabinets are designed for permanent installation, Customs usually applies 9403.40.9060.
Movable or modular units might fall under 9403.60.

✅ 3. Check Country of Origin Risks

Products from China or countries under Section 301 or 232 actions face cumulative tariffs.
Work with your freight forwarder to calculate landed cost accurately.

✅ 4. Be Transparent in Declarations

Splitting cabinet shipments into “boxes” and “doors” to avoid higher duties can lead to misclassification penalties.

✅ 5. Plan for Tariff Changes

If tariff increases are expected, negotiate contracts that define who bears additional duties.
Timing your shipment before the next tariff phase-in can save significant costs.

📊 5. Summary Checklist for Importers

StepActionWhy It Matters1Identify correct 8–10 digit HTSUS codeDetermines tariff rate2Check current tariff under Section 232 / 301Impacts cost calculation3Confirm “assembled” vs. “RTA” classificationAffects eligibility4Review origin and supplier countryTariff stacking risk5Include tariff clauses in contractsAvoids disputes later

🏁 Final Thoughts

Understanding the difference between Furniture HS Codes (9403.50 / 9403.60 / 9403.89) and Kitchen Cabinet Codes (9403.40.9060) is more important than ever.
With the new Trump-era Section 232 tariffs, importers need to stay proactive—classify accurately, consult with customs experts, and plan sourcing strategies carefully.

Getting the code wrong could mean paying thousands in unexpected duties, while getting it right keeps your supply chain smooth and compliant.