HS Code 940360: How Major Importers Classify Wooden Furniture
940360 is more than a number in a tariff schedule. It is a core classification used by global supply chains to move wooden tables, shelving, cabinets, and other non-seating wooden furniture across borders. In this analysis, TradeMagellan examines the official scope of 940360 and shows how major industry players actually apply it in real-world customs declarations.
Beyond the Book: What 940360 Covers in Practice
Officially, HS code 940360 belongs to Chapter 94, which covers furniture, bedding, cushions, and similar articles. The six-digit subheading refers to wooden furniture other than seats. That includes wooden tables, desks, bookshelves, storage cabinets, and other household or office items made primarily of wood. Chairs and other seating furniture fall under HS 9401 rather than 940360.
Because the subheading is defined by material and function—wood, and not for sitting—it is broad enough to capture both finished retail products and components that are presented as furniture. Customs filings may describe a product simply as a table, but the legal classification remains anchored in the HS code.
Trade Data Snapshot: Real Importers and Description Patterns
TradeMagellan’s customs records show that 940360 is not just a theoretical category. Companies with large global distribution networks use this code on a regular basis. The following importers and entities appear in TradeMagellan’s data model as active filers under 940360:
- IKEA SUPPLY AG
- AMEZIEL INC.
- SAN-YANG INTERTRADE CORPORATION
- EUROMARKET DESIGNS INC.
- HOME DEPOT USA INC.
Actual declaration phrases captured from this group include WOODEN TABLE, TABLE, and WOODEN FURNITURE. This range shows that customs filers sometimes use broad descriptions while still relying on the HS code to carry the official product classification.
| Data Point | Observation from TradeMagellan Records |
|---|---|
| Active 940360 filers | IKEA SUPPLY AG, AMEZIEL INC., SAN-YANG INTERTRADE CORPORATION, EUROMARKET DESIGNS INC., HOME DEPOT USA INC. |
| Common declared descriptions | WOODEN TABLE, TABLE, WOODEN FURNITURE |
| Product category | Wooden furniture, other than seats |
Company order reflects the source data set and does not imply ranking or volume.
Why Aligning with Industry Leaders Reduces Misclassification Risk
Customs authorities use the HS code to determine tariffs, import controls, and documentation requirements. A mismatch between the product description and the code can trigger delays, penalties, or reclassification. For importers and freight forwarders, avoiding these problems starts with choosing the right six-digit code.
Large scale importers like IKEA SUPPLY AG and HOME DEPOT USA INC. have dedicated compliance teams and years of audit experience. Their approach to declaring wooden furniture offers a practical reference point. If your shipment matches the same category—a wooden table, desk, cabinet, or similar item—mirroring the filing pattern of these companies can help reduce uncertainty.
TradeMagellan’s supply chain intelligence team builds HS classification strategies from live trade records rather than textbook definitions. By monitoring how established companies classify products under 940360, compliance teams can benchmark their own declarations and lower the risk of misclassification before a shipment reaches customs.
