-- Upholstered
The origin of goods determines the duty rate applicable on import into the European Union. Depending on the country of manufacture and the applicable trade agreement, the rate may differ significantly from the MFN (Most Favoured Nation) rate. Proving preferential origin allows importers to benefit from reduced or zero duties under EU free trade agreements.
This HS code is covered by 65 EU preferential agreement(s). Sign in to access the detailed list rules.
-- Upholstered
CTH, or change from subheading 9401 90 provided one essential part of the furniture is already originating
Source : Annex 22-01 DA 2015/2446
Source : EU WTO Position
Where the country of origin cannot be determined by application of the primary rules, the country of origin of the goods shall be the country in which the major portion of the materials originated, as determined on the basis of the value of the materials.
Where the country of origin cannot be determined by application of the primary rules, the country of origin of the goods shall be the country in which the major portion of the materials originated, as determined on the basis of the value of the materials.
Chapter 94: Furniture; bedding, mattresses, mattress supports, cushions and similar stuffed
Product-specific list rules from free trade and preference agreements concluded by the EU.
Turkey
CTH: All non-originating materials used in the production of the good have undergone a change in tariff classification at the 4-digit level (tariff heading).
A maximum of 50% of the ex-works price (EXW) is made up of non-originating parts (MAXNOM).
CTH
MaxNOM 70%
Manufacture from materials of any heading, except that of the product, excluding materials of the same heading
Manufacture in which the value of all non-originating materials used does not exceed 40% of the ex-works price of the product
Algeria
Manufacture from materials of any heading, except that of the product, excluding materials of the same heading
Manufacture in which the value of all non-originating materials used does not exceed 40% of the ex-works price of the product
Australia
The good has a Regional Value Content (RVC) as calculated under Article 4 of the Origin Reference Document of not less than 40%, whether using the build-up method or build-down method (RVC40).
CTSH: All non-originating materials used in the production of the good have undergone a change in tariff classification at the 6-digit level (subheading).
Caribbean Forum countries (15 states incl. Dominican Republic)
Manufacture in which all the materials used are classified in a heading other than that of the product.
Manufacture from cotton cloth already made up in a form ready for use of heading 9401 or heading 9403, provided: - its value does not exceed 25% of the ex-works price of the product - all the other materials used are already originating and are classified in a heading other than heading 9401 or heading 9403.
Caribbean Forum countries (15 states incl. Dominican Republic)
Manufacture in which all the materials used are classified within a heading other than that of the product.
Manufacture in which the value of all the materials used does not exceed 40% of the ex-works price of the product.
Cameroon
Manufacture in which all the materials used are classified within a heading other than that of the product.
Manufacture in which the value of all the materials used does not exceed 40% of the ex-works price of the product.
Cameroon
Manufacture in which all the materials used are classified in a heading other than that of the product.
Manufacture from cotton cloth already made up in a form ready for use of heading 9401 or heading 9403, provided: - its value does not exceed 25% of the ex-works price of the product - all the other materials used are already originating and are classified in a heading other than heading 9401 or heading 9403.
Canada
CTH: All non-originating materials used in the production of the good have undergone a change in tariff classification at the 4-digit level (tariff heading).
A change from within any one of these heading, whether or not there is also a change from any other heading, provided that the value of non-originating materials classified in the same heading as the final product does not exceed 50% of the transaction value or ex-works price of the product.
Guatemala, El Salvador, Honduras, Nicaragua, Costa Rica, Panama
Manufacture from materials of any heading, except that of the product.
Manufacture from cotton cloth already made up in a form ready for use with materials of heading 9401 or heading 9403, provided that: - the value of the cloth does not exceed 25% of the ex-works price of the product, and - all the other materials used are originating and are classified in a heading other than heading 9401 or heading 9403.
Guatemala, El Salvador, Honduras, Nicaragua, Costa Rica, Panama
Manufacture from materials of any heading, except that of the product.
Manufacture in which the value of all the materials used does not exceed 40% of the ex-works price of the product.
Chile
Manufacture from materials of any heading, except that of the product.
Manufacture from cotton cloth already made up in a form ready for use with materials of heading 9401 or heading 9403, provided that: - the value of the cloth does not exceed 25% of the ex-works price of the product, and - all the other materials used are originating and are classified in a heading other than heading 9401 or heading 9403.
Chile
Manufacture from materials of any heading, except that of the product.
Manufacture in which the value of all the materials used does not exceed 40% of the ex-works price of the product.
Colombia, Peru, Ecuador
Manufacture from materials of any heading, except that of the product.
Manufacture in which the value of all the materials used does not exceed 55% of the ex-works price of the product.
Cote d'Ivoire
Manufacture in which all the materials used are classified in a heading other than that of the product.
Manufacture from cotton cloth already made up in a form ready for use of heading 9401 or heading 9403, provided: - its value does not exceed 25% of the ex-works price of the product, - all the other materials used are already originating and are classified in a heading other than heading 9401 or heading 9403.
Cote d'Ivoire
Manufacture in which all the materials used are classified within a heading other than that of the product.
Manufacture in which the value of all the materials used does not exceed 40% of the ex-works price of the product.
Kenya, Rwanda (others pending ratification)
Manufacture from materials of any heading, except that of the product.
Manufacture in which the value of all the materials used does not exceed 70% of the ex- work price of the product.
Mauritius, Madagascar, Seychelles, Zimbabwe
Manufacture in which all the materials used are classified in a heading other than that of the product.
Manufacture from cotton cloth already made up in a form ready for use of heading 9401 or heading 9403, provided: - its value does not exceed 25% of the ex-works price of the product, - all the other materials used are already originating and are classified in a heading other than heading 9401 or heading 9403.
Mauritius, Madagascar, Seychelles, Zimbabwe
Manufacture in which all the materials used are classified within a heading other than that of the product.
Manufacture in which the value of all the materials used does not exceed 40% of the ex works price of the product.
Egypt
Manufacture from materials of any heading, except that of the product.
Manufacture in which the value of all the materials used does not exceed 40% of the ex-works price of the product.
Egypt
Manufacture from materials of any heading, except that of the product.
Manufacture from cotton cloth already made up in a form ready for use with materials of heading 9401 or heading 9403, provided that: - the value of the cloth does not exceed 25% of the ex-works price of the product, and - all the other materials used are originating and are classified in a heading other than heading 9401 or heading 9403.
Faroe Islands
Manufacture from materials of any heading, except that of the product.
Manufacture from cotton cloth already made up in a form ready for use with materials of heading 9401 or heading 9403, provided that: - the value of the cloth does not exceed 25% of the ex-works price of the product, and - all the other materials used are originating and are classified in a heading other than heading 9401 or heading 9403.
Faroe Islands
Manufacture from materials of any heading, except that of the product.
Manufacture in which the value of all the materials used does not exceed 40% of the ex-works price of the product.
Georgia
Manufacture from materials of any heading, except that of the product.
Manufacture from cotton cloth already made up in a form ready for use with materials of heading 9401 or heading 9403, provided that: - the value of the cloth does not exceed 25% of the ex-works price of the product, and - all the other materials used are originating and are classified in a heading other than heading 9401 or heading 9403.
Georgia
Manufacture from materials of any heading, except that of the product.
Manufacture in which the value of all the materials used does not exceed 40% of the ex-works price of the product.
Ghana
Manufacture in which all the materials used are classified within a heading other than that of the product.
Manufacture from cotton cloth already made up in a form ready for use with materials of heading 9401 or heading 9403, provided that: - the value of the cloth does not exceed 25% of the ex‐works price of the product, and - all the other materials used are originating and are classified in a heading other than heading 9401 or heading 9403.
Ghana
Manufacture in which all the materials used are classified within a heading other than that of the product.
Manufacture in which the value of all the materials used does not exceed 40% of the ex‐works price of the product.
Israel
Manufacture from materials of any heading, except that of the product.
Manufacture from cotton cloth already made up in a form ready for use with materials of heading 9401 or heading 9403, provided that: - the value of the cloth does not exceed 25% of the ex-works price of the product, and - all the other materials used are originating and are classified in a heading other than heading 9401 or heading 9403.
Israel
Manufacture from materials of any heading, except that of the product.
Manufacture in which the value of all the materials used does not exceed 40% of the ex-works price of the product.
Japan
CTH: All non-originating materials used in the production of the good have undergone a change in tariff classification at the 4-digit level (tariff heading).
A maximum of 50% of the ex-works price (EXW) is made up of non-originating parts (MAXNOM).
Jordan
Manufacture from materials of any heading, except that of the product.
Manufacture in which the value of all the materials used does not exceed 40% of the ex-works price of the product.
Jordan
Manufacture from materials of any heading, except that of the product.
Manufacture from cotton cloth already made up in a form ready for use with materials of heading 9401 or heading 9403, provided that: - the value of the cloth does not exceed 25% of the ex-works price of the product, and - all the other materials used are originating and are classified in a heading other than heading 9401 or heading 9403.
Kenya
Manufacture from materials of any heading, except that of the product.
Manufacture in which the value of all the materials used does not exceed 70% of the ex- work price of the product.
Lebanon
Manufacture from materials of any heading, except that of the product.
Manufacture from cotton cloth already made up in a form ready for use with materials of heading 9401 or heading 9403, provided that: - the value of the cloth does not exceed 25% of the ex-works price of the product, and - all the other materials used are originating and are classified in a heading other than heading 9401 or heading 9403.
Lebanon
Manufacture from materials of any heading, except that of the product.
Manufacture in which the value of all the materials used does not exceed 40% of the ex-works price of the product.
Mexico
Manufacture in which all the materials used are classified in a heading other than that of the product.
Manufacture from cotton cloth already made up in a form ready for use of heading 9401 or heading 9403, provided: - its value does not exceed 25% of the ex-works price of the product, - all the other materials used are already originating and are classified in a heading other than heading 9401 or heading 9403.
Mexico
Manufacture in which all the materials used are classified within a heading other than that of the product.
Manufacture in which the value of all the materials used does not exceed 40% of the ex-works price of the product.
Moldova
Manufacture from materials of any heading, except that of the product.
Manufacture in which the value of all the materials used does not exceed 40% of the ex-works price of the product.
Moldova
Manufacture from materials of any heading, except that of the product.
Manufacture from cotton cloth already made up in a form ready for use with materials of heading 9401 or heading 9403, provided that: - the value of the cloth does not exceed 25% of the ex-works price of the product, and - all the other materials used are originating and are classified in a heading other than heading 9401 or heading 9403.
Morocco
Manufacture from materials of any heading, except that of the product.
Manufacture from cotton cloth already made up in a form ready for use with materials of heading 9401 or heading 9403, provided that: - the value of the cloth does not exceed 25% of the ex-works price of the product, and - all the other materials used are originating and are classified in a heading other than heading 9401 or heading 9403.
Morocco
Manufacture from materials of any heading, except that of the product.
Manufacture in which the value of all the materials used does not exceed 40% of the ex-works price of the product.
New Zealand
CTSH: All non-originating materials used in the production of the good have undergone a change in tariff classification at the 6-digit level (subheading).
The good has a Regional Value Content (RVC) as calculated under Article 4 of the Origin Reference Document of not less than 40%, whether using the build-up method or build-down method (RVC40).
Papua New Guinea, Fiji, Samoa, Solomon Islands
Manufacture in which all the materials used are classified within a heading other than that of the product.
Manufacture in which the value of all the materials used does not exceed 40% of the ex-works price of the product.
Papua New Guinea, Fiji, Samoa, Solomon Islands
Manufacture in which all the materials used are classified in a heading other than that of the product.
Manufacture from cotton cloth already made up in a form ready for use of heading 9401 or heading 9403, provided: - its value does not exceed 25% of the ex-works price of the product. - all the other materials used are already originating and are classified in a heading other than heading 9401 or heading 9403.
Palestine
Manufacture from materials of any heading, except that of the product.
Manufacture in which the value of all the materials used does not exceed 40% of the ex-works price of the product.
Palestine
Manufacture from materials of any heading, except that of the product.
Manufacture from cotton cloth already made up in a form ready for use with materials of heading 9401 or heading 9403, provided that: - the value of the cloth does not exceed 25% of the ex-works price of the product, and - all the other materials used are originating and are classified in a heading other than heading 9401 or heading 9403.
Singapore
Manufacture from materials of any heading, except that of the product.
Manufacture in which the value of all the materials used does not exceed 40% of the ex-works price of the product.
South Korea
Manufacture from materials of any heading, except that of the product.
Manufacture in which the value of all the materials used does not exceed 40% of the ex-works price of the product.
South Africa, Botswana, Lesotho, Eswatini, Namibia, Mozambique
Manufacture in which all the materials used are classified within a heading other than that of the product.
Manufacture in which the value of all the materials used does not exceed 40% of the ex-works price of the product.
South Africa, Botswana, Lesotho, Eswatini, Namibia, Mozambique
Manufacture in which all the materials used are classified in a heading other than that of the product.
Manufacture from cotton cloth al ready made up in a form ready for use of heading 9401 or heading 9403, provided: - its value does not exceed 25% of the ex-works price of the product - all the other materials used are already originating and are classified in a heading other than heading 9401 or heading 9403.
Switzerland
Manufacture from materials of any heading, except that of the product.
Manufacture in which the value of all the materials used does not exceed 50% of the ex-works price of the product.
Tunisia
Manufacture from materials of any heading, except that of the product.
Manufacture in which the value of all the materials used does not exceed 40% of the ex-works price of the product.
Tunisia
Manufacture from materials of any heading, except that of the product.
Manufacture from cotton cloth already made up in a form ready for use with materials of heading 9401 or heading 9403, provided that.
Tunisia
The value of the cloth does not exceed 25% of the ex-works price of the product, and - all the other materials used are originating and are classified in a heading other than heading 9401 or heading 9403.
Turkey
CTH: All non-originating materials used in the production of the good have undergone a change in tariff classification at the 4-digit level (tariff heading).
A maximum of 50% of the ex-works price (EXW) is made up of non-originating parts (MAXNOM).
United Kingdom
CTH: All non-originating materials used in the production of the good have undergone a change in tariff classification at the 4-digit level (tariff heading).
A maximum of 50% of the ex-works price (EXW) is made up of non-originating parts (MAXNOM).
Ukraine
Manufacture from materials of any heading, except that of the product.
Manufacture from cotton cloth already made up in a form ready for use with materials of heading 9401 or heading 9403, provided that: - the value of the cloth does not exceed 25% of the ex-works price of the product, and - all the other materials used are originating and are classified in a heading other than heading 9401 or heading 9403.
Ukraine
Manufacture from materials of any heading, except that of the product.
Manufacture in which the value of all the materials used does not exceed 40% of the ex-works price of the product.
Vietnam
Manufacture from materials of any heading, except that of the product.
Manufacture in which the value of all the materials used does not exceed 70% of the ex-works price of the product.
Norway, Iceland, Liechtenstein
Manufacture from materials of any heading, except that of the product.
Manufacture in which the value of all the materials used does not exceed 50% of the ex-works price of the product.
CTH
MaxNOM 50%
CTH
MaxNOM 50%
Manufacture from materials of any heading, except that of the good.
Manufacture in which the value of all the materials used does not exceed 70% of the ex-works price of the good.
Manufacture from materials of any heading, except that of the good.
Manufacture in which the value of all the materials used does not exceed 70% of the ex-works price of the good.
The EU imported 46.4 Md€ (Jan 2022 – Mar 2026) for this HS code, with China as the main supplier.
EU Imports
46.4 Md€
EU Exports
32.6 Md€
Balance
13.8 Md€
Top supplying countries (extra-EU)
Manufacture in which the value of all the materials used does not exceed 40% of the ex-works price of the product.
Manufacture in which the value of all the materials used does not exceed 40% of the ex-works price of the product.
Manufacture in which the value of all the materials used does not exceed 40% of the ex-works price of the product.
Manufacture in which the value of all the materials used does not exceed 40% of the ex-works price of the product.
Manufacture in which the value of all the materials used does not exceed 40% of the ex-works price of the product.
Manufacture in which the value of all the materials used does not exceed 40% of the ex-works price of the product.
Manufacture in which the value of all the materials used does not exceed 40% of the ex-works price of the product.
Manufacture in which the value of all the materials used does not exceed 40% of the ex-works price of the product.
Manufacture in which the value of all the materials used does not exceed 40% of the ex-works price of the product.
Manufacture in which the value of all the materials used does not exceed 40% of the ex‐works price of the product.
Manufacture in which the value of all the materials used does not exceed 40% of the ex-works price of the product.
Your goods contain a Regional Value Content (RVC) of at least 55% of the Free on Board (FOB) cost of the goods.
Manufacture in which the value of all the materials used does not exceed 40% of the ex-works price of the product.
Manufacture in which the value of all the materials used does not exceed 40% of the ex-works price of the product.
Manufacture in which the value of all the materials used does not exceed 40% of the ex-works price of the product.
Manufacture in which the value of all the materials used does not exceed 40% of the ex-works price of the product.
Manufacture in which the value of all the materials used does not exceed 40% of the ex-works price of the product.
Manufacture in which the value of all the materials used does not exceed 40% of the ex-works price of the product.
Manufacture in which the value of all the materials used does not exceed 40% of the ex-works price of the product.
Manufacture in which the value of all the materials used does not exceed 40% of the ex-works price of the product.
Manufacture in which the value of all the materials used does not exceed 40% of the ex-works price of the product.
Manufacture in which the value of all the materials used does not exceed 40% of the ex-works price of the product.