Parts that are identifiable as furniture parts and are not more specifically provided for elsewhere are classified under heading 9403 (940391 for wooden parts, 940399 for other materials). Generic structural components that could serve multiple uses may instead be classified by their constituent material. The key test is whether the part is dedicated to furniture use.

Wooden bedroom furniture from China has been subject to antidumping duty orders, and Section 301 measures apply broadly to Chinese-origin furniture lines. Vietnamese-origin furniture has faced antidumping investigations as well. Importers should verify the current order scope and applicable rates at the specific HTS line level with a licensed customs broker before shipment.