At a glance
| Item | Usual heading | What the tariff text says (read 7 Nov 2026) | What can move it |
|---|---|---|---|
| Chair, banquette, upholstered seat | 9401 | “Seats”, split by frame (wood, metal) and by whether upholstered: 9401 61 is other seats with wooden frames, upholstered. | Chapter 94 note 2: seats are classified here even if fixed to a wall. A loose cushion is 9404. |
| Table, sideboard, cabinet, console | 9403 | “Other furniture”, split by material and use: wooden furniture of a kind used in offices, kitchens, bedrooms, dining and living rooms, shops, and other. | The material (wood, metal, plastics, other) and the use. |
| Fitted unit, wardrobe, bookcase, shelving | 9403 | 9403 40 10 is “fitted kitchen units”. Note 2(a): cupboards, bookcases, other shelved furniture and unit furniture are furniture even if hung or fixed to the wall. | Whether it is furniture or part of the building. The notes read do not settle this. |
| Door, door frame, threshold, window | 4418 | “Builders’ joinery and carpentry of wood”: 4418 21 doors, frames and thresholds; 4418 11 and 4418 19 windows. | Chapter 44 note 1(o) excludes articles of chapter 94 (furniture, luminaires). |
| Floor board, parquet strip, moulding | 4409 or 4418 | 4409: wood continuously shaped along an edge (tongued, grooved, moulded and the like), including parquet strips and friezes not assembled. 4418 73 to 79: assembled flooring panels. | Assembled or loose; the construction (multilayer, mosaic). |
| Chandelier, wall or ceiling light | 9405 | 9405 11 chandeliers and other electric ceiling or wall fittings designed solely for LED light sources; 9405 19 other; parts at 9405 91 (glass), 92, 99. | LED-only or not; lamps and light sources are chapter 85 (chapter 94 note 1(f)); a part sent alone. |
| Stone worktop or slab | 6802 | “Worked monumental or building stone”: 6802 21 marble, travertine, alabaster simply cut; 6802 23 granite; 6802 29 other stone; further sub-headings for other work. | Note 3(A) to chapter 94: a stone slab sent on its own is not a part of furniture. A table with a stone top is judged as a whole. |
| Mattress, cushion, bedding | 9404 | Mattress supports and articles of bedding or similar furnishing fitted with springs or stuffed. | Note 3(B): 9404 goods presented separately are not parts of 9401 to 9403. |
UK Global Tariff on the GOV.UK Trade Tariff and the chapter notes to chapters 44, 68 and 94. Orientation only; no duty rates are given. The tariff gives longer codes; a broker or HMRC confirms the full code for each item.
Why the code matters
A commodity code is the customs classification of the goods, built on the Harmonised System. Four things hang on it:
- Duty and origin. Each code has its own duty rate in the Trade Tariff, and the rule that decides whether UK-made goods count as UK-originating for a zero rate into the EU is written by chapter. The product-specific rule in the UK-EU agreement for chapters 94 (furniture and lighting) and 44 (wood) is a change of heading or a limit of 50% non-originating materials of the ex-works price; for chapter 68 (stone articles) the limit is 70%. See shipping bespoke furniture from the UK to the EU.
- The declaration. GOV.UK tells exporters they must find the right commodity code, and its VAT notice warns that describing goods inaccurately on an export declaration may lead to a customs penalty (VAT Notice 703, para 6.5).
- Other regimes that look at the code. Our UK Timber Regulation sheet records that its scope is set by customs codes, including 4418 and 9403, with seats treated as exempt. A different code can put an item inside or outside a rule.
- Evidence you hold. A code that cannot be explained invites questions at the border. Keep the description that supports it.
Furniture, joinery, lighting or stone?
The picture shows where the main kinds of FF&E usually point, and the table beneath sets out the questions that move an item. The chapter notes in the tariff do the sorting; the notes read for this sheet settle some of these questions and leave others to the broker.
| Question to ask | If yes, it points towards | Where it comes from |
|---|---|---|
| Is it designed to stand on the floor? | Furniture headings 9401 to 9403, except that cupboards, bookcases, shelved furniture, unit furniture, seats and beds count as furniture even if hung, fixed to the wall or stacked. | Chapter 94 note 2 |
| Is it a seat or a bed? | 9401 (seats) or 9403 (beds in other furniture). A banquette is a seat. | Heading texts; note 2(b) |
| Is it a door, frame, window or assembled floor panel? | 4418, builders’ joinery. Chapter 44 excludes articles of chapter 94. | Chapter 44 note 1(o); heading 4418 |
| Is it a light, or only a lamp or light source? | A luminaire is 9405. Lamps and light sources are chapter 85. | Chapter 94 note 1(f) |
| Is a glass or stone sheet sent on its own? | Not a part of furniture. It follows its own heading (for stone, 6802). | Chapter 94 note 3(A); chapter 68 note 1(k) |
| What is it made of, and what is it for? | Sub-heading within 9403: wood, metal, plastics, other; office, kitchen, bedroom, dining and living room, shop. | Heading 9403 |
| Is it sent complete, flat-packed or as parts? | Parts have their own sub-headings (for example 9403 91, of wood). How a kit or a set is treated is a question for the broker. | Heading text; not settled by the notes read |
Mixed and bespoke items
Bespoke work is where classification gets awkward: a table with a stone top, a pendant with glass, a banquette fixed to a wall. The examples below show where more than one heading could fit. They are questions for the broker, not answers.
| Example | Candidate headings | Why it can go either way |
|---|---|---|
| Upholstered banquette, timber frame | 9401 (seat) or 9403 (furniture) | Note 2(b) puts seats in the furniture chapter even if fixed to a wall; the broker decides whether a fixed banquette is a seat. |
| Marble top, shipped alone | 6802 | A loose stone slab is not a part of furniture (note 3(A)). |
| Table with a marble top and a timber base | 9403 | Once combined, it is judged as a table; which 9403 sub-heading (wood, other materials) depends on the broker’s reading. |
| Pendant with glass shades and an LED module | 9405 11 or 9405 19 | The sub-heading turns on whether it is designed solely for LED light sources. |
| Glass shades shipped alone for a pendant | 9405 91 (parts, of glass) | A part of a luminaire has its own sub-heading. |
| Built-in wardrobe delivered as flat carcasses and doors | 9403 (parts or furniture) or 4418 (doors) | Furniture or builders’ joinery, and complete or in parts: not settled by the notes read. |
Where to check, and how to get a binding answer
Look it up. The UK Trade Tariff on GOV.UK lists every code, its description and its notes. Read the chapter notes as well as the heading, because the sorting rules sit there. Your customs agent or transporter can help with a code (GOV.UK export guidance).
Ask for a ruling. If the answer matters, GOV.UK offers a legally binding written classification. In Great Britain it is an Advance Tariff Ruling; you need a GB EORI number and must intend to import into or export from Great Britain, and you apply through an HMRC business tax account. The page says a decision is generally valid for 3 years and, for Northern Ireland and the EU, refers to Binding Tariff Information decisions. The page was last updated on 9 September 2026.
Ask the partner. Each partner workshop usually knows the code it declares for its own goods. Ask for it, with the description behind it, and compare it with the table above before you rely on it.
Specification wording
Paste into your schedule or specification and replace anything in [square brackets] with your own figures. Wording is a starting point: your specification governs.
The Supplier states on the packing list and the commercial invoice the [8 / 10]-digit commodity code for each item, with the description that supports it, the material and the country of origin. The Supplier confirms the codes with [a customs broker] before the first shipment and tells the Designer in writing of any change.
Where the classification of an item is uncertain (for example [a fitted unit, a table with a stone top, a luminaire with glass parts]), the Supplier [applies for an Advance Tariff Ruling / seeks the broker’s written opinion] before shipping and shares the result with the Designer.
Where an item is shipped in parts, the Supplier states on the packing list which parts belong to which item and whether each is shipped complete or in pieces, so that the code can be stated for the item as shipped.
Terms used on this page
- Commodity code
- The numerical code that classifies a product for customs, which decides duty rate and which import and export rules apply. Built-in joinery, loose furniture, lighting and stone can fall under different headings.
- HS code (Harmonised System)
- The international system of goods codes used by customs. Countries add digits to the first six, so a UK commodity code and an EU code for the same item can differ after the sixth digit.
- Chapter note
- A rule printed at the head of a chapter of the tariff that decides which items belong in it, and which go elsewhere. It often settles a question the heading text leaves open.
- Advance Tariff Ruling
- A legally binding written classification of goods issued by HMRC for goods moving into or out of Great Britain, generally valid for 3 years.
Standards and sources
- UK Global Tariff: GOV.UK Trade Tariff: Headings 4409, 4418, 6802, 9401, 9403, 9404, 9405 and the notes to chapters 44, 68 and 94, read 7 Nov 2026.
- GOV.UK: Check what you'll need to get a legally binding decision on a commodity code: Updated 9 Sep 2026.
- GOV.UK: Export goods from the UK: step by step: Updated 4 Aug 2026.
- VAT Notice 703: VAT on goods exported from the UK: Updated 4 Mar 2026; para 6.5.
Questions we are asked
Which commodity code is bespoke furniture?
Usually 9401 for seats and 9403 for other furniture, with sub-headings by material and use. The code depends on the item, so ask your broker; this sheet shows where items usually point and what moves them.
Is a built-in cabinet furniture or joinery?
Chapter 94 note 2 says cupboards, bookcases, other shelved furniture and unit furniture count as furniture even if fixed to the wall, and 9403 has a sub-heading for fitted kitchen units. Whether a cabinet built into a building is furniture or builders’ joinery is not settled by the notes we read: ask a broker or apply for a ruling.
Which code is a chandelier?
Heading 9405. Sub-heading 9405 11 covers chandeliers and other electric ceiling or wall fittings designed solely for LED light sources, and 9405 19 covers other kinds. Lamps and light sources on their own are chapter 85.
Which code is a door?
Doors, door frames and thresholds of wood are in 4418 (sub-heading 4418 21 and its splits), builders’ joinery. Chapter 44 excludes articles of chapter 94.
Which code is a stone worktop?
A worked stone slab shipped on its own is in 6802. A chapter 94 note says a stone slab not combined with other parts is not a part of furniture. A complete table with a stone top is judged as a whole.
What happens if the code is wrong?
GOV.UK warns that describing goods inaccurately on an export declaration may lead to a customs penalty. A wrong code can also change the duty and whether another regime applies. Get written confirmation for anything doubtful.
How do I get a binding ruling?
Apply for an Advance Tariff Ruling through GOV.UK with a GB EORI number, through an HMRC business tax account. GOV.UK says a decision is generally valid for 3 years.
Download the factsheet
A two-page A4 PDF with the item-to-heading table, the sorting drawing and paste-in clauses, to keep with your project file.