Tiếng Việt
中文 (中国)
NON-ELECTRIC HOUSEHOLD GOODS • SHELVES / RACKS
IMPORT PROCEDURES FOR HOUSEHOLD SHELVES / RACKS
Household shelves/racks may look simple, but HS classification depends heavily on material and product nature: a metal rack may be 9403.20.90, a wooden shelf 9403.60.90, a plastic furniture shelf 9403.70.90, or a household article by material if it is not furniture. A generic description may cause wrong HS, wrong duty, C/O rejection, requests for catalogue/photos or physical inspection. This article provides an E2E review map before ETA: HS, duty, C/O, labeling, documents and risk controls.
QUICK FACT
| Item | Review content | Operational note |
|---|---|---|
| Product | Non-electric household shelves/racks: kitchen shelf, bathroom rack, home storage rack, knock-down household shelf. | Applies only to shelves/racks; not automatically to basins, buckets, hangers, storage boxes or food-contact utensils. |
| Priority HS review | Usually Chapter 94 if the product is furniture: 9403.20.90, 9403.60.90, 9403.70.90, 9403.89.90. | If the product is only a wall fitting, plastic household article or metal household article, review 8302, 3924 or 7323. |
| Reference duties | Metal furniture rack 9403.20.90: MFN 10%, VAT 10%; wooden rack 9403.60.90: MFN 25%, VAT 10%; plastic furniture rack 9403.70.90: MFN 20%, VAT 10%. | Ordinary duty is often calculated at 150% of MFN if no separate line applies; valid C/O may reduce import duty under an FTA. |
| Main policies | Labeling, HS classification by material/function, C/O review, additional review for wood/bamboo/rattan or food-contact use. | Do not conclude no specialized inspection before reviewing catalogue, material, use and product photos. |
| Website category IDs | VI 2924 / EN 2950 / ZH 2952 | Final product-level category. |
Legal note: Review according to catalogue, specification, main material, model/size, photos, original label, import purpose and actual file. Do not use one HS code for all shelves/racks.
SCOPE OF APPLICATION
Applies to
Non-electric household shelves/racks, stand-alone or knock-down, used in kitchen, bathroom, bedroom, living room or household storage.
Does not automatically apply to
Basins, buckets, hangers, storage boxes, industrial pallet racks, supermarket racks or products with light/motor/sensor.
Separate review required
Wood/bamboo/rattan racks, food-contact racks, used goods, samples, project goods or goods with electrical accessories.
This article applies only to shelves/racks. Review according to catalogue, datasheet, model and actual import purpose.
CLASSIFICATION & TECHNICAL IDENTIFICATION
Identify the product by main material, structure, use location, function, loading capacity, assembly mechanism and new/used condition. Generic descriptions such as “household goods”, “storage rack” or “shelf” without material may lead to wrong HS and duty.
TECHNICAL IDENTIFICATION CRITERIA
| Criteria | Documents to check | Risk if misdescribed | Suggested customs description |
|---|---|---|---|
| Main material | Catalogue, product photos, BOM, specification | Wrong HS between metal, wooden, plastic, bamboo/rattan or metal fittings. | Metal household storage rack; plastic bathroom shelf; wooden household shelf. |
| Main function | Catalogue, use description, assembly manual | Confusion between stand-alone furniture and wall mounting/furniture fittings. | Free-standing household storage shelf, non-electric, knock-down structure. |
| Structure and dimensions | Packing list, assembly manual, model list | Wrong quantity/unit and difficult customs inspection if disassembled. | Disassembled household rack, including shelves, frame, screws, no electrical function. |
| Use purpose | PO/contract, catalogue, retail label | Confusion with industrial rack or heavy-duty pallet rack. | Household utility rack for storage, not industrial pallet rack. |
| Food-contact status | Label, catalogue, product claim | Potential food-contact compliance review if directly used with food. | Non-food-contact storage shelf; specify material if food-contact. |
| Condition | Invoice, packing list, photos, contract | Used goods may trigger valuation or inspection risk. | Brand-new household shelf/rack, non-electric. |
HS CODE – DUTY – C/O
HS Code is not determined by trade name alone, but by material, function, structure and whether the product is furniture or a household article by material.
REFERENCE HS CODE TABLE
| Reference HS code | Applicability | Risk if misclassified | Documents to check |
|---|---|---|---|
| 9403.20.90 | Metal household shelf/rack classified as other furniture. | May be confused with 7323 if it is only a simple metal household article. | Catalogue, photos, material, size, loading capacity, assembly manual. |
| 9403.60.90 | Wooden household shelf or decorative storage shelf. | May miss wood-origin/CITES review if material is controlled. | Catalogue, invoice, packing list, wood description, wood documents if any. |
| 9403.70.90 | Plastic shelf/rack with furniture nature. | May be confused with 3924.90.90 if it is actually a plastic household container/article. | Product photos, structure, function, retail packaging. |
| 9403.89.90 | Shelf/rack of bamboo, rattan, mixed or other materials with furniture nature. | Wrong code if the goods are baskets/containers rather than shelves. | Catalogue, material, function, structure. |
| 3924.90.90 | Only when the goods are plastic household articles/containers and not furniture. | Wrongly applying it to stand-alone shelves may distort duty. | Photos, label, dimensions, sales description. |
| 7323.99.90 | Only when the goods are iron/steel household articles and not furniture. | Wrong code if the goods are metal furniture racks. | Catalogue, use purpose, structure, installation. |
REFERENCE DUTY – VAT – C/O TABLE
| HS code | Applicability | Reference MFN | Reference ordinary duty | Reference VAT | C/O/FTA review |
|---|---|---|---|---|---|
| 9403.20.90 | Other metal furniture rack/shelf. | 10% | 15% based on 150% of MFN if no separate line applies. | 10% | May be 0%–5% or another rate depending on FTA, C/O form, origin criteria and exporting country. |
| 9403.60.90 | Wooden rack/shelf. | 25% | 37.5% based on 150% of MFN if no separate line applies. | 10% | Preferential duty depends on C/O; also review wood-origin documents if applicable. |
| 9403.70.90 | Plastic furniture rack/shelf. | 20% | 30% based on 150% of MFN if no separate line applies. | 10% | FTA preference requires consistent description of plastic furniture/shelf. |
| 9403.89.90 | Rack/shelf of other materials. | 25% | 37.5% based on 150% of MFN if no separate line applies. | 10% | Review origin, natural materials and possible CITES exposure. |
| 3924.90.90 | Plastic household article/container, not furniture. | Reference 22%. | Reference 33%. | Usually 10%; check VAT reduction policy at declaration date. | C/O description must match plastic household articles. |
| 7323.99.90 | Iron/steel household article, not furniture. | Check the tariff schedule at declaration date. | Apply ordinary tariff rules if relevant. | Usually 10%. | Use only if the goods are not furniture racks. |
Tax note: Rates are for operational review only. At declaration, check the tariff schedule, C/O, exporting country, goods description and final 8-digit HS code.
SPECIALIZED POLICY MATRIX
| Goods scenario | Potential policy | Documents to check | Authority/portal | Recommended timing | Risk note |
|---|---|---|---|---|---|
| Standard non-electric household rack | Normal customs procedures; focus on HS, duty, labeling and C/O. | Invoice, Packing List, B/L/AWB, catalogue, label, product photos. | Customs branch of declaration. | Before ETA. | Avoid generic “household goods” if there are multiple materials/models. |
| Wood/bamboo/rattan rack | Review wood-origin and CITES controls if material is controlled. | Material description, wood species if any, origin documents, C/O. | Customs; forestry/CITES authority if triggered. | Before order placement. | Do not assume exemption before material/species review. |
| Product used directly with food | Food-contact material regulations may need review. | Catalogue, label, use claims, surface material. | Food safety authority if applicable. | Before ETA. | Dish rack use does not always mean direct food-contact; check label/use. |
| Product with light, motor, sensor or electronic module | Electrical/electronics, energy efficiency or ICT policies may be triggered. | Datasheet, adapter, battery, module, RF frequency, power rating. | Relevant specialized authority. | Before booking. | This article applies only to non-electric shelves/racks. |
| Used goods | Review used-goods policy, value and inspection risk. | Contract, photos, year, condition. | Customs and specialized authority if any. | Before purchase. | Do not import used goods before policy review. |
| EPE/FDI/factory import | Review customs type, purpose and asset/consumable management. | PO, contract, internal asset documents if any. | Enterprise-managing customs branch. | Before declaration. | HS may be the same, but customs type/documents may differ. |
LEGAL DOCUMENTS TO REVIEW
| Document group | Legal document | Issuing authority | Effective/applicable date | Role | Key point | Review note |
|---|---|---|---|---|---|---|
| Labeling | Decree 43/2017/ND-CP | Government | Effective 01/06/2017 | Goods labeling for circulation and import. | Label contents, origin, responsible organization. | Use with Decree 111/2021. |
| Labeling amendment | Decree 111/2021/ND-CP | Government | Effective 15/02/2022 | Amends Decree 43/2017. | Origin and original/supplemental label rules. | Review label before circulation. |
| MFN tariff | Decree 26/2023/ND-CP | Government | Effective 15/07/2023 | Preferential import tariff schedule. | Chapters 94, 39, 73, 83. | Check at declaration date. |
| Tariff update | Decree 199/2025/ND-CP | Government | Effective 08/07/2025 | Amends Decree 26/2023. | Changed tariff lines if any. | Do not use outdated schedule. |
| VAT | VAT Law 48/2024/QH15; Decree 181/2025/ND-CP | National Assembly; Government | New VAT framework from 01/07/2025 | VAT determination for imports. | Generally 10% unless otherwise provided. | Check any VAT reduction policy at declaration date. |
| Wood/CITES if any | Decree 102/2020/ND-CP and CITES-related rules if triggered | Government/specialized authority | Check current validity | Wood-origin/species control. | Wood import documents, forest product list if triggered. | Applies only if wood/bamboo/rattan or controlled material is involved. |
| Ordinary duty | Decision 15/2023/QD-TTg | Prime Minister | Effective 15/07/2023 | Ordinary import duty mechanism. | Ordinary duty where MFN/FTA is not applicable. | Use when C/O/MFN eligibility is not met. |
VIEW / DOWNLOAD ORIGINAL LEGAL DOCUMENTS
Enterprises may search by document number on official legal portals, the Government portal or the issuing authority’s website.
Enterprises should cross-check the legal document portal or issuing authority’s website before applying.
CUSTOMS DOCUMENT SET
Commercial documents
- Commercial Invoice
- Packing List
- B/L or AWB
- Sales Contract/Purchase Order if any
- C/O if preferential duty is claimed
Identification file
- Catalogue/product photos
- Specification/material BOM
- Model/size list
- Original label/supplemental label draft
- Special material documents if any
Matching rule
Product name, material, model/size, quantity, origin, label, C/O and declaration must match 100%.
OPERATIONAL DOCUMENT CHECKLIST
| File group | Required documents | Used for | Prepared by | Common error | Pre-ETA check |
|---|---|---|---|---|---|
| Commercial documents | Commercial Invoice, Packing List, Contract/PO | Declaration, valuation and quantity | Importer/shipper | Generic name without material/model. | Require material, model, size and quantity. |
| Transport | B/L or AWB, arrival notice, pre-alert | Declaration and cargo release | Forwarder/carrier | Wrong package count, gross weight or dimensions. | Cross-check with packing list and packaging photos. |
| Technical/photos | Catalogue, product photos, assembly guide, model list | HS finalization and inspection explanation | Supplier/importer | Cannot prove metal/wood/plastic material. | Prepare overall, material and package photos. |
| C/O if claimed | Certificate of Origin | Preferential duty calculation | Exporter/importer | Wrong form, description, HS or country. | Review the draft C/O against invoice, packing list and final HS before issuance. |
| Labeling | Original label and Vietnamese supplemental label draft | Clearance/circulation | Importer | Missing origin, importer, material or warnings. | Review under Decrees 43/2017 and 111/2021. |
| Special material file | Wood/CITES or food-contact documents if any | Specialized policy review | Supplier/importer | Material or use not clearly declared. | Review when catalogue is obtained. |
CLEARANCE DECISION POINTS THAT MAY HOLD THE SHIPMENT
| Decision point | Question | Evidence | Consequence if unclear | Recommended action |
|---|---|---|---|---|
| HS code | Is the product furniture under Chapter 94 or household article by material? | Catalogue, photos, material, function | Wrong duty and classification challenge. | Classify by material and product nature before ETA. |
| Material | Metal, wood, plastic, bamboo/rattan or mixed material? | BOM, catalogue, photos | Wrong code among 9403.20, 9403.60, 9403.70, 9403.89. | Ask supplier to confirm main material. |
| Function | Household rack or industrial rack? | Catalogue, load capacity, dimensions | Industrial rack may raise different valuation/use questions. | State household utility rack, not industrial pallet rack. |
| Labeling | Are original/supplemental labels sufficient? | Label artwork/photos | Supplementation or circulation risk. | Approve supplemental label before ETA. |
| C/O | Is C/O form/origin/description/HS correct? | C/O draft, invoice, packing list | No FTA preferential duty. | Review C/O against final HS, invoice and packing list. |
| Wood/natural materials | Is the material subject to origin/CITES control? | Species/material documents, C/O | Specialized document request. | Review material/species before purchase. |
E2E OPERATIONAL WORKFLOW
Pre-ETA review
Finalize material, function, HS, duty, C/O, label and any wood/CITES or food-contact review.
Lock documents and catalogue
Cross-check Invoice, Packing List, B/L/AWB, catalogue, product photos, original label and model/size list.
Handle specialized review if triggered
If wood/bamboo/rattan, food-contact use or electronic module appears, prepare specialized documents before ETA.
Customs declaration
Be ready to explain HS by material/function and handle Green/Yellow/Red channels.
Clearance and post-clearance completion
Release cargo, apply supplemental label before circulation, archive SKU/shipment files and prepare post-clearance explanations.
PRE-ETA RISK CHECKLIST
| Risk | Impact | Pre-ETA control | Documents |
|---|---|---|---|
| Generic description without material | Wrong HS and duty. | Describe main material, model, size and use. | Invoice, packing list, catalogue. |
| Confusing plastic furniture with plastic household article 3924 | Duty difference and classification query. | Confirm whether it is stand-alone shelf or container/tray. | Photos, sales description. |
| Wooden rack without origin documents when queried | Supplementation and clearance delay. | Obtain wood type and origin data from supplier. | Catalogue, wood documents, C/O. |
| C/O description or HS mismatch | No FTA preferential duty. | Review the draft C/O against product description, HS code and commercial documents. | C/O, invoice, packing list. |
| Supplemental label not ready | Post-clearance or circulation risk. | Prepare label before ETA. | Original and supplemental labels. |
| Multiple models/sizes not separated in packing list | Inspection and quantity mismatch risk. | Separate SKU/model/size lines. | Packing list and package photos. |
FAQ
| Question | Answer |
|---|---|
| Which HS code is usually used for shelves/racks? | If it is furniture, review group 9403; the exact code depends on metal, wood, plastic or other material. |
| Does importing household racks require an import license? | Do not conclude absolutely. Non-electric household racks usually focus on HS, duty, label and C/O; review separately if wood/CITES, food-contact use, electronics or special purpose exists. |
| Is Vietnamese supplemental labeling required? | Yes if circulated in Viet Nam, under Decrees 43/2017 and 111/2021. |
| Can C/O reduce import duty? | Possibly, if the C/O is valid under the relevant FTA and matches form, origin criteria, description and HS. |
| Should a plastic rack be 9403 or 3924? | Depends on product nature. A stand-alone furniture shelf usually points to 9403.70.90; a plastic container/tray may point to 3924.90.90. |
| What should be checked for wooden racks? | Wood type, origin documents, C/O and possible CITES/material controls. |
| Do samples follow the same procedure as commercial goods? | Customs type and value may differ, but name, HS, origin, quantity and relevant policy must still be correct. |
RELATED ARTICLES
IMPLEMENTATION SOLUTIONS FROM TGIMEX
This article provides a map of HS, duties, documents and specialized policies. For an actual shipment, the importer should still review catalogue, material, model/size, documents, origin and import purpose.
Pre-ETA review
HS, specialized policy, C/O, duties, labeling, catalogue/model/size list.
Compliance file control
Invoice, Packing List, B/L/AWB, C/O, catalogue, labels and material documents if any.
Logistics & customs
International freight coordination, pre-alert, customs declaration, channel handling and domestic delivery.
For shipments involving specialized review, C/O or labeling requirements, enterprises should not wait until cargo arrival to start file review. Small inconsistencies between Invoice, Packing List, catalogue, C/O or label may trigger document supplementation, clearance delay or unplanned storage cost. TGIMEX supports an E2E import approach: pre-ETA policy review, document checking, international freight coordination, customs declaration, clearance handling, domestic delivery and post-clearance recordkeeping.
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