The Product
- A welded steel stand used to transport and store tractor-towed tillers.
- Four vertical tubes joined by four horizontal tubes set at staggered heights.
- About 28 inches long by 28.5 inches wide; the four uprights adjust from 19.75 to 34 inches high.
- A 5.5-inch horizontal tube with pre-drilled holes sticks out from each upright to attach a tiller.
- It has no wheels and is imported without a tiller.
CBP's Ruling
| Item | HTS code | CBP's description of the line |
|---|---|---|
| Tiller Welded Ship Stand | HTS 9403.20.0090 | Other furniture and parts thereof: Other metal furniture: Other: Other |
Explanation
CBP classified the stand under General Rule of Interpretation 1, which classifies goods by the words of the headings and notes. The letter cites the Explanatory Notes to Chapter 94, which describe furniture as movable articles constructed for placing on the floor or ground and used, mainly for a utilitarian purpose, to equip dwellings, hotels, offices, schools and similar places, or means of transport such as ships, aircraft and motor vehicles. CBP found the stand meets that definition of furniture.
Heading 9403 covers other furniture, and CBP placed the stand on the line for other metal furniture; the stand is made of steel tubes.
Does this apply to your product?
It likely does if you can answer yes to each of these:
- Is it a steel stand used to transport and store tractor-towed tillers?
- Is it built to stand on the floor or ground?
- Is it made of metal?
A no to any of them can mean a different code. A licensed broker can classify your product.
The code today
| HTS code | In today's schedule | Where it sits | Today's duty |
|---|---|---|---|
| 9403.20.0090 | ✓ Still in the schedule | Heading 9403 › Other metal furniture | Today's duty from China |
Checked against today's tariff schedule. The duty calculator opens with the code and country filled in.
Related rulings
Other rulings on metal stands and metal furniture include N322125 (a metal tray and stand), N300806 (a beverage display stand) and N289390 (a shelving stand); N357456 and N359784 cover metal furniture.
- N327873September 13, 2022Boltless steel gondola shelving assembly from China9403.20.0075
- N322125October 15, 2021Metal tray and stand from China9403.20.0050
- N300806October 22, 2018Beverage display stand from China9403.20.0080
- N289390September 15, 2017Shelving stand from China9403.20.0021
- N344052November 27, 2024The classification of a gazebo from China9403.20.0050
- N312369July 6, 2020Gas grills and steel tables from China7321.11.1060, 9403.20.0050
- N357456January 29, 2026Metal furniture from China9403.20.0086
- N359784March 18, 2026Metal furniture from China9403.20.0086
Borderless, a licensed U.S. customs brokerage, summarized CBP ruling N332699 in plain English and checked its codes against the letter and today's tariff schedule. A ruling applies only to goods that match its facts; our terms explain the rest. Terms