Modular Kitchen HSN Code: A Designer’s Guide: 1 Minute to Master Modular Kitchen HSN Code with Real-Life Examples

Modular kitchens sit at the intersection of design and supply-chain precision, and the Harmonized System of Nomenclature (HSN) is the language that keeps those parts moving. I treat the HSN code as a foundational spec—just like a cabinet’s carcass thickness—because it affects pricing, tax compliance, warranty documentation, and cross-border procurement. For most wood-based modular cabinetry and components, the relevant umbrella is Chapter 94 (furniture), with kitchen cabinets typically falling under headings aligned with wooden furniture of a kind used in dwellings. Hardware, sinks, worktops, and appliances pull from different chapters, so a single project often carries multiple codes.

Accuracy matters. In workplace design, misclassification can alter landed costs and stall timelines; Steelcase research notes that cost transparency and procurement alignment significantly influence project velocity in corporate environments, reinforcing the importance of precise product data early in design. Lighting is similar—WELL v2’s Light concept underscores measurable criteria and documentation for compliance; this mindset translates well to HSN discipline: define, document, and verify. You’ll also see that Gensler’s research repeatedly ties operational clarity to performance, which is a useful benchmark when designers own procurement narratives. I keep those standards front-of-mind because the same rigor helps de-risk kitchen rollouts and keeps install schedules on track.

Here’s the way I map an HSN strategy in modular kitchen work: identify the primary cabinetry system first (Chapter 94), then classify benchtops (stone, engineered stone, or solid surfaces under mineral or plastic chapters as applicable), sinks and faucets (base metals under Chapter 73, 74, or 75 depending on material; or sanitary ware if ceramic), hardware (hinges, slides, pulls under base-metal fittings), and appliances (Chapter 85 for electricals). Each material type has its own tariff logic, so I build a component schedule that pairs SKU with its HSN code and tax category. That schedule travels with drawings, shop lists, and vendor POs.

Cabinetry and Carcass: Core HSN Logic

Modular cabinetry—boxes, shelves, and doors—usually aligns with furniture headings for wooden household furniture. If you specify MDF, plywood, or particleboard carcasses with laminate finishes, they’re still treated as wooden furniture by function rather than raw material alone. For metal carcass systems, the code may shift to metal furniture categories. Mixed systems (wood carcass with aluminum profiles) are classified by the component delivering essential character; in kitchens, that’s typically the cabinet body.

Worktops and Backsplashes

Quartz-composite, sintered stone, and natural stone tops are not furniture; they follow mineral/material chapters. Solid surfaces (acrylic-based) may route through plastics categories. Once fabrication (edge profiling, cutouts) is complete, classification still hinges on material composition. I document thickness, finish, and fabrication processes in the schedule to defend the chosen code if audited.

Sinks, Faucets, and Fittings

Stainless-steel sinks and accessories fall under base-metal articles, while ceramic sinks align with sanitary ware. Brass or stainless-steel faucets, valves, and angle stops are classified under base-metal taps and valves. When I specify matte black PVD finishes, the base classification remains unchanged—coating doesn’t redefine the essential character, but it should be noted for spec integrity.

Hardware and Mechanisms

Soft-close hinges, telescopic slides, lift-up stays, drawer systems, and integrated pulls map to base-metal hardware categories. If a mechanism integrates electric actuation (e.g., motorized lifts), parts may interact with the electrical machinery chapter. I flag motorization early in the code schedule to avoid rework after procurement.

Built-in Appliances

Ovens, hobs, hoods, dishwashers, and refrigeration units align with electrical machinery and domestic appliances. Treat appliances as standalone entities with their own HSN—not as part of a cabinet kit—even when they are factory-integrated into a tall unit. That separation simplifies warranty, service parts, and cross-border logistics.

Finishes, Panels, and Edgebanding

High-pressure laminates, PET foils, acrylic sheets, aluminum profiles, glass panels, and edgebanding tapes each sit in their respective material chapters. If a door is fully assembled, classify it under furniture components; if it’s raw sheet material, classify under laminates or plastics. I include finish type (matte, high-gloss, embossed), substrate thickness, and adhesive in the spec to support classification.

Documentation Workflow

My rule is simple: one consolidated bill of quantities (BOQ) listing item, material specification, dimensions, finish, HSN code, tax rate, and vendor. This lives beside the layout and millwork drawings. If you are coordinating multiple vendors, it avoids duplicated codes or mixed tax rates. For space planning and visualization, a room layout tool can help align cabinets, appliances, and clearances before BOQ finalization: room design visualization tool.

Tax, Compliance, and Risk Control

HSN codes determine tax rates; misclassification feeds penalties and delays. I build a pre-install compliance pack: code schedule, vendor declarations, and material datasheets. On large workplace kitchens or café pantries, procurement teams expect transparent categorization, echoing findings from Steelcase research that structured data practices enable smoother project delivery.

Ergonomics and Human Factors Still Matter

Beyond codes, the kitchen must perform. WELL v2 highlights task lighting quality—illuminance at work surfaces should be appropriate for food prep, with glare control and uniformity. I aim for balanced vertical illuminance in tall bank areas and 300–500 lux over counters, and I keep correlated color temperature around 3000–3500K for warm, accurate rendering of food tones. Clearances—1000–1200 mm aisles for two-person work, 450–600 mm between island edge and appliance swing—are as much a compliance safeguard as a usability win.

Material Selection, Sustainability, and Acoustics

Classify responsibly and specify sustainably. Low-VOC laminates, certified plywood, and quiet hardware dampers reduce noise fatigue—especially in open-plan homes or workplace break areas. Acoustic panels behind tall units keep reverberation in check, while durable finishes extend lifecycle, reducing replacement cycles that complicate code schedules.

Frequently Overlooked Details

Label samples with code and vendor, photograph final packaging showing HSN, and sync codes across drawings, BOQ, and invoices. If you change a sink from stainless to ceramic mid-project, update the code immediately—substitutions are the most common source of classification drift.

FAQ

What is the purpose of an HSN code in modular kitchen projects?

It standardizes product classification for taxation, customs, and documentation. In modular kitchens, multiple materials and categories coexist, so a proper code schedule keeps procurement clean and auditable.

Do kitchen cabinets fall under furniture codes?

Yes, modular cabinets typically align with household furniture headings, classified by function and essential character. Wood-based carcasses are treated as wooden furniture even with engineered substrates.

Should appliances share the same HSN as cabinetry?

No. Appliances are classified separately under electrical machinery and domestic appliance headings. This separation supports accurate tax treatment and warranty processes.

How do I classify quartz or sintered stone countertops?

By material chapter (mineral-based or engineered stone), not as furniture. Fabrication (cutouts, edges) doesn’t change the base classification, but document the process for clarity.

Does a PVD finish on faucets affect the HSN code?

Typically no. The essential character remains the base metal tap or valve. Note the finish in specs, but classification stays with the core material category.

Any lighting standards relevant to modular kitchen performance?

WELL v2’s Light concept encourages appropriate task illuminance and glare control. Over counters, I target around 300–500 lux and 3000–3500K CCT for comfortable prep and accurate color rendition.

What aisle widths should I plan for?

For comfortable two-person work, 1000–1200 mm is a solid range. Verify appliance door swings and clearances in the layout to avoid collision points.

How do I avoid misclassification when substituting materials?

Update the HSN schedule immediately when a material changes (e.g., stainless sink to ceramic). Ensure drawings, BOQ, and vendor invoices reflect the new code to prevent tax discrepancies.

Can hardware with electric actuation change classification?

If a hinge or lift system includes motorized components, parts may interact with electrical machinery headings. Flag motorization early to pick the correct code pathway.

Where should the HSN code live in project documentation?

In a consolidated BOQ and on vendor invoices, mirrored in drawings’ notes. I also label physical samples with the code to reduce confusion during approvals.