Other furniture and parts thereof › Other metal furniture
9403.20.10 — Fume cupboards
Tủ hút hơi độc (SEN)
Unit: chiếc (unit)
HS code 94032010 covers fume cupboards under heading 9403 (other furniture and parts thereof), Chapter 94. The MFN import duty is 15%; the lowest FTA rate is 0% under ASEAN (ATIGA) (C/O form D required). VAT: 8/10%. Goods under this heading may fall within a trade remedy measure (Tables, chairs and parts thereof). Unit of quantity: unit.
May fall under a trade remedy measure
- Anti-dumping on Tables, chairs and parts thereof originating from China — Decision No. 235/QD-BCTIn force since Feb 2023, 5-year term (until 2028)Duty rate: 21.4%–35.2% depending on the company
Show all 2 company rates
Origin Producer / exporter Rate Sản Phẩm Bàn Tổ chức, cá nhân sản xuất, xuất khẩu hàng hóa từ Trung Quốc 35,20% Sản Phẩm Ghế Tổ chức, cá nhân sản xuất, xuất khẩu hàng hóa từ Trung Quốc 21,40% Per the Notice attached to Decision 235/QĐ-BCT — companies not listed are subject to the "all others" rate.
Reference list (updated 07/2026); scope shown at heading level — exact rates, scope and duration per the original decisions. Verify at Trade Remedies Authority of Vietnam.
MFN import duty
15%
Lowest FTA
0%
ASEAN (ATIGA)
VAT
8/10%
Excise / Env. tax
—
Not subject
Distinguish from heading:4202Trunk…4421Other…
Import duty comparison across FTA schedules
Full table with legal documents & effective dates
| Tax / Schedule | Rate | Document | Effective |
|---|---|---|---|
| Preferential import duty (MFN) | 15% | 73/2025/NĐ-CP | 31/03/2025 |
| Ordinary import duty | 22.5% | 15/2023/QĐ-TTg | 15/07/2023 |
| ASEAN (ATIGA)(2026) | 0% | 126/2022/NĐ-CP | 30/12/2022 |
| ASEAN - China (ACFTA) | 5% | 118/2022/NĐ-CP | 30/12/2022 |
| ASEAN - Japan (AJCEP)(01/04/2026 - 31/3/2027) | 0% | 120/2022/NĐ-CP | 30/12/2022 |
| Vietnam - Japan (VJEPA)(1/4/2026 - 31/3/2027) | 0% | 124/2022/NĐ-CP | 30/12/2022 |
| ASEAN - Korea (AKFTA) | 0%excl. KH | 119/2022/NĐ-CP | 30/12/2022 |
| ASEAN - Australia/New Zealand (AANZFTA) | 0% | 121/2022/NĐ-CP | 30/12/2022 |
| ASEAN - India (AIFTA)(01/01/2026 - 31/12/2026) | 5% | 122/2022/NĐ-CP | 30/12/2022 |
| Vietnam - Korea (VKFTA)(2026) | 0% | 125/2022/NĐ-CP | 30/12/2022 |
| Vietnam - Chile (VCFTA)(2026) | 5% | 112/2022/NĐ-CP | 30/12/2022 |
| Vietnam - Eurasian Economic Union (VN-EAEU)(2026) | 0% | 113/2022/NĐ-CP | 30/12/2022 |
| CPTPP Agreement(2026) | 0% | 115/2022/NĐ-CP | 30/12/2022 |
| ASEAN - Hong Kong (AHKFTA)(2026) | 15% | 123/2022/NĐ-CP | 30/12/2022 |
| Vietnam - EU (EVFTA)(2026) | 0% | 116/2022/NĐ-CP | 30/12/2022 |
| Vietnam - UK (UKVFTA)(2026) | 0% | 117/2022/NĐ-CP | 30/12/2022 |
| Vietnam - Laos | 0% | 206/2025/NĐ-CP | 15/07/2025 |
| Vietnam - Israel (VIFTA)(2026) | 10,5% | 131/2024/NĐ-CP | 15/10/2024 |
| RCEP - Group A (ASEAN)(2026) | 10% | 129/2022/NĐ-CP | 30/12/2022 |
| RCEP - Group B (China)(2026) | 10% | 129/2022/NĐ-CP | 30/12/2022 |
| RCEP - Group C (Korea)(2026) | 15% | 129/2022/NĐ-CP | 30/12/2022 |
| RCEP - Group D (Japan)(2026) | 10,3% | 129/2022/NĐ-CP | 30/12/2022 |
| RCEP - Group E (Australia)(2026) | 10% | 129/2022/NĐ-CP | 30/12/2022 |
| RCEP - Group F (New Zealand)(2026) | 10% | 129/2022/NĐ-CP | 30/12/2022 |
FTA schedules are cut annually: the rate shown applies to the period in brackets, per the decree's appendix.
FTA duty phase-down
Upcoming reductions for this code — the new rate takes effect on this site automatically on the effective date.
- RCEP - Group A (ASEAN)10% (2026)9%from 01/01/2027…continues per the schedule — see the decree annex
- RCEP - Group B (China)10% (2026)9%from 01/01/2027…continues per the schedule — see the decree annex
- RCEP - Group D (Japan)10,3% (2026)9,4%from 01/01/2027…continues per the schedule — see the decree annex
- RCEP - Group E (Australia)10% (2026)9%from 01/01/2027…continues per the schedule — see the decree annex
- RCEP - Group F (New Zealand)10% (2026)9%from 01/01/2027…continues per the schedule — see the decree annex
- Vietnam - Chile (VCFTA)5% (2026)3%from 01/01/2027…continues per the schedule — see the decree annex
- Vietnam - Israel (VIFTA)10,5% (2026)9%from 01/01/2027…continues per the schedule — see the decree annex
Only the steps present in the data (each schedule's next period) are shown. A schedule not reaching 0% here does not mean it stops — the full schedule is in the decree annex.
VAT · Excise tax · Environmental protection tax
| Tax / Schedule | Rate | Document | Effective |
|---|---|---|---|
| Value added tax (VAT) | 8/10% | 181/2025/NĐ-CP | 01/07/2025 |
Rules of origin by FTA
To claim an FTA rate the goods must meet the origin criterion below AND carry a valid C/O — the right HS code alone is not enough.
- Other metal furniture:
RVC(40) or CTH or RVC(35) + CTSH
RVC(40) hoặc CTH hoặc RVC(35) + CTSH
CTHCTSHRVC40RVC35
Source: Circular No. 44/2025/TT-BCT · annex uses HS 2022 while this site uses AHTN 2022 — check headings that changed between versions
- Other metal furniture:
RVC 40% or CTSH
RVC 40% hoặc CTSH
CTSHRVC40
Source: Circular No. 37/2022/TT-BCT · annex uses HS 2017 while this site uses AHTN 2022 — check headings that changed between versions
- Other metal furniture:
RVC40 or CTSH
RVC40 hoặc CTSH
CTSHRVC40
Source: Circular No. 03/2023/TT-BCT · annex uses HS 2022 while this site uses AHTN 2022 — check headings that changed between versions
Furniture; bedding, mattresses, mattress supports, cushions and similar stuffed furnishings; luminaires and lighting fittings, not elsewhere specified or included; illuminated signs, illuminated name-plates and the like; prefabricated buildings
Manufacture using materials of any heading, except that of the product; or the value of the materials used does not exceed 70% of the ex-works price of the product.
Sử dụng nguyên liệu từ bất kỳ Nhóm nào để sản xuất, ngoại trừ Nhóm của sản phẩm; hoặc Trị giá nguyên liệu được sử dụng không vượt quá 70% giá xuất xưởng của sản phẩm.
Source: Circular No. 14/2026/TT-BCT
Furniture; bedding, mattresses, mattress supports, cushions and similar stuffed furnishings; luminaires and lighting fittings, not elsewhere specified or included; illuminated signs, illuminated name-plates and the like; prefabricated buildings
CTH or RVC40
CTH hoặc RVC40
CTHRVC40
Source: Circular No. 32/2022/TT-BCT · annex uses HS 2022 while this site uses AHTN 2022 — check headings that changed between versions
Furniture; bedding, mattresses, mattress supports, cushions and similar stuffed furnishings; luminaires and lighting fittings, not elsewhere specified or included; illuminated signs, illuminated name-plates and the like; prefabricated buildings
Manufacture from materials of any heading, except that of the product; or the value of the materials does not exceed 70% of the ex-works price of the product.
Sản xuất từ nguyên liệu thuộc bất kỳ Nhóm nào, ngoại trừ Nhóm của sản phẩm; hoặc trị giá nguyên liệu không vượt quá 70% giá xuất xưởng của sản phẩm.
Source: Circular No. 02/2021/TT-BCT
- Other metal furniture:
CTSH or RVC 40%
CTSH hoặc RVC 40%
CTSHRVC40
Source: Circular No. 31/2013/TT-BCT
Furniture; bedding, mattresses, mattress supports, cushions and similar stuffed furnishings; luminaires and lighting fittings, not elsewhere specified or included; illuminated signs, illuminated name-plates and the like; prefabricated buildings
CTH
CTH
or
50%
Source: Circular No. 11/2024/TT-BCT
- Other metal furniture:
CTSH or RVC(40)
CTSH hoặc RVC(40)
CTSHRVC40
Source: Circular No. 09/2022/TT-BCT · annex uses HS 2017 while this site uses AHTN 2022 — check headings that changed between versions
- Other metal furniture:
CTH
CTH
Source: Circular No. 01/2024/TT-BCT · annex uses HS 2022 while this site uses AHTN 2022 — check headings that changed between versions
- Other metal furniture:
RVC(40) or CTSH
RVC(40) hoặc CTSH
CTSHRVC40
Source: Circular No. 08/2020/TT-BCT
Agreements with no rule specific to this code
This code carries a preferential rate under the agreements below but has no line of its own in the product-specific rules annex. The goods must still meet an origin requirement.
The agreement sets a general rule for codes outside the annex:
1. The goods referred to in Clause 3, Article 5 of this Circular, other than the goods provided in Clause 2 of this Article, are considered originating if they have an RVC of not less than 40% calculated in accordance with Article 8 of this Circular.
Source: Circular No. 21/2019/TT-BCT · Article 7(1)
The agreement sets a general rule for codes outside the annex:
1. Products referred to in Clause 2, Article 2 are considered originating if:
a) The AIFTA content is not less than thirty-five per cent (35%) of the FOB value; and
b) The non-originating materials used in the production of that product have undergone a change in tariff classification at the six (6)-digit level (CTSH) of the Harmonized System.
provided that the last production process is carried out in the territory of the exporting Member State.
CTSH
Source: Circular No. 15/2010/TT-BCT · Article 4(1) of Appendix 1
The agreement sets a general rule for codes outside the annex:
1. For the purposes of point b clause 1 Article 5 of this Circular, goods not covered by Article 8 of this Circular shall be considered as originating if they have a regional value content (hereinafter referred to as RVC) of at least 40% of the FOB value, or if they have undergone a change in tariff classification at the 4-digit level (hereinafter referred to as CTH) of the Harmonized System.
CTH
Source: Circular No. 49/2025/TT-BCT · Article 7(1)
The agreement sets NO general rule. Apart from wholly obtained goods and goods produced entirely from originating materials, the only route is to meet the annex — and no annex line matches this code, so check the circular itself:
a) Is wholly obtained or produced entirely in the territory of one or more Member countries as provided in Article 6 of this Circular;
b) Is produced entirely in the territory of one or more Member countries exclusively from originating materials;
c) Is produced entirely in the territory of one or more Member countries using non-originating materials, provided that the good satisfies all applicable requirements set out in Appendix I issued together with this Circular.
Source: Circular No. 03/2019/TT-BCT · Article 5(1)
The agreement sets a general rule for codes outside the annex:
1. General origin criterion
a) Goods specified in Clause 2 of Article 2 shall be considered as originating in the Member State where the working or processing of those goods has taken place if:
- The goods have a regional value content (hereinafter referred to as the “Viet Nam - Laos value content” or the “regional value content (LVC)”) of not less than forty percent (40%), calculated in accordance with the formula provided in Article 5; or
- All non-originating materials used in the production of those goods have undergone a change in tariff classification (hereinafter referred to as “CTC”) at the four (4)-digit level (meaning a change of heading) of the Harmonized System.
b) Each Member State shall allow the exporter of the goods to decide to use either of the two criteria “LVC of not less than forty percent (40%)” or “change in tariff classification at the four (04)-digit level” referred to at point a of Clause 1 in order to determine the origin of the goods.
CTCLVC
Source: Circular No. 04/2010/TT-BCT · Article 4(1) of Appendix 1
Criteria are quoted verbatim from the Vietnamese circular, not paraphrased.
Commodity policy for this HS code
Unofficial English rendering of the Vietnamese source; the document numbers link to the full text.
Managing authority: Ministry of Industry and Trade
- Used consumer goods banned from import (08/2023/TT-BCT - PL1.I)Prohibited· Ministry of Industry and Trade
- Goods temporarily suspended from temporary import for re-export business through border gates (08/2023/TT-BCT - PL2)Suspended· Ministry of Industry and Trade
Related documents (full text)
Supplementary Explanatory Notes (SEN, ASEAN 2022)
Product description9403.20.10 9403.60.10 9403.70.20 9403.89.10FUME CUPBOARDS
TỦ HÚT HƠI ĐỘC
A fume cupboard or fume hood is a type of local ventilation device that is designed to limit exposure to hazardous or noxious fumes, vapors or dusts. A fume cupboard is typically a large piece of equipment enclosing five sides of a work area, the bottom of which is most commonly located at a standing work height.
Two main types exist, ducted and recirculating. The principle is the same for both types: air is drawn in from the front (open) side of the cabinet, and either expelled outside the building or made safe through filtration and fed back into the room.
Secondary functions of these devices may include explosion protection,spill containment, and other functions necessary to the work being done within the device.
Fume cupboards typically protect only the user, and are most commonly used in laboratories where hazardous or noxious chemicals are released during testing, research, development or teaching. They are also used in industrial applications or other activities where hazardous or noxious vapors, gases or dusts are generated or released.
Because one side (the front) of a fume hood is open to the room occupied by the user, and the air within the fume hood is potentially contaminated, the proper flow of air from the room into the hood is critical to its function. Much of fume hood design and operation is focused on maximizing the proper containment of the air and fumes within the fume hood.
Tiếng Việt
Tủ hút hơi độc là một thiết bị thông gió cục bộ, được thiết kế để hạn chế khí, hơi, bụi độc hoặc nguy hiểm. Một tủ hút hơi độc điển hình là thiết bị lớn mà khu vực làm việc của nó có 5 mặt, có đáy thường được đặt ở độ cao khi đứng làm việc.
Có hai loại chính là loại được gắn ống dẫn và loại tái tuần hoàn. Nguyên lý hoạt động của hai loại là như nhau: không khí được hút vào từ mặt trước (mặt mở) của cabin, và được đưa ra ngoài tòa nhà hoặc khử độc bằng cách lọc khí và đưa khí đã lọc trở lại phòng.
Chức năng thứ hai của thiết bị này còn có thể là chống cháy nổ, ngăn chặn tràn khí, và các chức năng khác cần thiết liên quan tới các công việc được thực hiện bên trong thiết bị này.
Tủ hút hơi độc không chỉ để bảo vệ người sử dụng mà còn được dùng trong phòng thí nghiệm nơi mà các hóa chất độc và nguy hại được thải ra trong quá trình kiểm tra, nghiên cứu, phát triển hay giảng dạy. Chúng cũng được sử dụng trong các ứng dụng công nghiệp hay các hoạt động khác nơi mà các chất khí, hơi và bụi độc hoặc nguy hiểm được tạo ra hoặc giải phóng ra ngoài.
Bởi vì một mặt (mặt trước) của tủ hút hơi độc được mở về phía phòng bởi người sử dụng và khí bên trong tủ này có khả năng bị nhiễm bẩn, luồng không khí từ trong phòng vào gây ảnh hưởng tới chức năng của tủ. Tủ hút hơi độc được thiết kế và vận hành để tối đa hóa khả năng chứa không khí và hơi ở bên trong của tủ.
Notes for Chapter 94 — Furniture; bedding, mattresses, mattress supports, cushions and similar stuffed furnishings; luminaires and lighting fittings, not elsewhere specified or included; illuminated signs, illuminated name-plates and the like; prefabricated buildings
Notes
1. This Chapter does not cover:
(a) Pneumatic or water mattresses, pillows or cushions, of Chapter 39, 40 or 63;
(b) Mirrors designed for placing on the floor or ground (for example, cheval-glasses (swing-mirrors)) of heading 70.09;
(c) Articles of Chapter 71;
(d) Parts of general use as defined in Note 2 to Section XV, of base metal (Section XV), or similar goods of plastics (Chapter 39), or safes of heading 83.03;
(e) Furniture specially designed as parts of refrigerating or freezing equipment of heading 84.18; furniture specially designed for sewing machines (heading 84.52);
(f) Lamps or light sources and parts thereof of Chapter 85;
(g) Furniture specially designed as parts of apparatus of heading 85.18 (heading 85.18), of heading 85.19 or 85.21 (heading 85.22) or of headings 85.25 to 85.28 (heading 85.29);
(h) Articles of heading 87.14;
(ij) Dentists’ chairs incorporating dental appliances of heading 90.18 or dentists’ spittoons (heading 90.18);
(k) Articles of Chapter 91 (for example, clocks and clock cases);
(l) Toy furniture or toy luminaires and lighting fittings (heading 95.03), billiard tables or other furniture specially constructed for games (heading 95.04), furniture for conjuring tricks or decorations (other than lighting strings) such as Chinese lanterns (heading 95.05); or
(m) Monopods, bipods, tripods and similar articles (heading 96.20).
2. The articles (other than parts) referred to in headings 94.01 to 94.03 are to be classified in those headings only if they are designed for placing on the floor or ground.
The following are, however, to be classified in the above-mentioned headings even if they are designed to be hung, to be fixed to the wall or to stand one on the other:
(a) Cupboards, bookcases, other shelved furniture (including single shelves presented with supports for fixing them to the wall) and unit furniture;
(b) Seats and beds.
3. (A) In headings 94.01 to 94.03 references to parts of goods do not include references to sheets or slabs (whether or not cut to shape but not combined with other parts) of glass (including mirrors), marble or other stone or of any other material referred to in Chapter 68 or 69.
(B) Goods described in heading 94.04, presented separately, are not to be classified in heading 94.01, 94.02 or 94.03 as parts of goods.
4. For the purposes of heading 94.06, the expression “prefabricated buildings” means buildings which are finished in the factory or put up as elements, presented together, to be assembled on site, such as housing or worksite accommodation, offices, schools, shops, sheds, garages or similar buildings.
Prefabricated buildings include "modular building units" of steel, normally presented in the size and shape of a standard shipping container, but substantially or completely pre-fitted internally. Such modular building units are normally designed to be assembled together to form permanent buildings.
Vietnam trade in subheading 9403.20
Figures cover the whole 6-digit subheading 9403.20, not code 94032010 alone — UN Comtrade only publishes to 6 digits. Latest year available for Vietnam is 2023.
Imports
- 202141 mn USD
- 202242 mn USD
- 202351 mn USD
Top partners 2023
- China32 mn USD
- Portugal4 mn USD
- Italy3 mn USD
- Rep. of Korea3 mn USD
- Japan3 mn USD
- USA2 mn USD
- Malaysia841,735 USD
- Other Asia, nes503,145 USD
Exports
- 2021842 mn USD
- 2022835 mn USD
- 2023764 mn USD
Top partners 2023
- USA593 mn USD
- Germany28 mn USD
- France15 mn USD
- Canada15 mn USD
- Netherlands15 mn USD
- United Kingdom14 mn USD
- Rep. of Korea8 mn USD
- Poland8 mn USD
2024: as reported by partner countries
Vietnam has not filed 2024 yet, so this is rebuilt from what its 19 largest trading partners reported about trade with Vietnam (85% of Vietnam's trade). Not the same measure as the figures above — compare it only with the 2023 row beside it.
| Flow | 2023 | 2024 | Change |
|---|---|---|---|
| Exports | 918 mn USD | 1.1 bn USD | +23% |
| Imports | 144 mn USD | 149 mn USD | +4% |
- Exports 2023: partners reported 918 mn USD where Vietnam reported 764 mn USD — 1.20× on this measure.
- Imports 2023: partners reported 144 mn USD where Vietnam reported 51 mn USD — 2.80× on this measure.
The gap is not a rounding difference: goods re-exported through Hong Kong or Singapore, a different heading chosen by the importing customs, and origin-based versus destination-based attribution all pull the two measures apart. Use the year-on-year change, not the level.
Source: UN Comtrade (preview API) — reported by Vietnam. Partner totals are as reported and may differ from partner-country statistics.
Corresponding US tariff lines
Six digits are identical worldwide under the HS Convention, so 9403.20 is the same subheading in both schedules. What differs is how each country splits it: below are the 13 US lines under 9403.20.
| US HTS code | Description | General duty |
|---|---|---|
| 9403.20.00.11 | Other metal furniture › Household › Floor-standing, metal-top ironing boards(No.) | Free |
| 9403.20.00.16 | Other metal furniture › Household › Other › Cribs(No.) | Free |
| 9403.20.00.17 | Other metal furniture › Household › Other › Toddler beds, bassinets, cradles, play yards and other enclosures for confining children(No.) | Free |
| 9403.20.00.35 | Other metal furniture › Household › Other › Mechanically adjustable bed or mattress base, not foldable, having the characteristics of a bed or bed frame, of a width exceeding 91.44 cm, of a length exceeding 184.15 cm, and of a depth exceeding 8.89 cm(No.) | Free |
| 9403.20.00.40 | Other metal furniture › Household › Other › Mattress bases with legs, not foldable, having the characteristics of a stationary (not mechanically adjustable) bed frame, of a width exceeding 91.44 cm, of a length exceeding 184.15 cm and of a depth exceeding 8.89 cm(No.) | Free |
| 9403.20.00.46 | Other metal furniture › Household › Other › Foldable mattress foundations with legs, having the characteristics of a bed or bed frame, whether or not mechanically adjustable › Mechanically adjustable(No.) | Free |
| 9403.20.00.48 | Other metal furniture › Household › Other › Foldable mattress foundations with legs, having the characteristics of a bed or bed frame, whether or not mechanically adjustable › Stationary (not mechanically adjustable)(No.) | Free |
| 9403.20.00.50 | Other metal furniture › Household › Other › Other(No.) | Free |
Additional Chapter 99 duties apply to goods of Vietnam
- 9903.02.69 +20% — The duty provided in the applicable subheading + 20%
- 9903.05.84 +12.5% — The duty provided in the applicable subheading + 12.5%
These are added to the General duty above, not in place of it. Whether a given article falls inside their scope — and the exclusion lists — is set out in the U.S. notes to Chapter 99, which are prose and not machine-readable, so this site does not assign them per code. Check the official schedule before quoting a landed cost.
Already terminated: 9903.01.72 +46%
The General column is the rate for Vietnam: the Special column lists US preference programmes (GSP, USMCA, KORUS…) and Vietnam is in none of them. Source: USITC Harmonized Tariff Schedule of the United States — 2026 HTS Revision 13. For reference only — classification on import is decided by US Customs, and anti-dumping, countervailing and Section 232/301 measures are not covered here.
Corresponding Japanese tariff lines
9403.20 is the same subheading in both schedules (six digits are identical worldwide under the HS Convention). Vietnamese goods can enter Japan under four parallel preference routes — the columns below — and the exporter picks whichever C/O gives the better rate.
| Line | Description | MFN | VJEPA | AJCEP | CPTPP | RCEP |
|---|---|---|---|---|---|---|
| 9403.20-000 | Other metal furniture(NO/KG) | Free | Free | Free | Free | Free |
MFN is the lowest of the schedule's General/Temporary/WTO columns (hover to see all three). The preference columns require the matching certificate of origin; an em dash means that agreement gives no preference for the line. Source: Japan's Tariff Schedule, Japan Customs (as of July 9, 2026). For reference only — classification on import is decided by Japan Customs.
Codes at the same level under 940320
Check neighbouring codes to make sure the classification fits best.
Data updated: 31/07/2026 · Found wrong or missing data? Report a data error