The Product
- Three bar and coffee tables built as scale models of a motorcycle, a bi-plane and a vintage car, with metal bases and wood tabletops.
- A wine and liquor cabinet shaped like an English phone booth, made mostly of metal, with wine glass holders, bottle holders and a wood shelf.
- Metal makes up 80 to 95 percent of each item's weight and 86 to 97 percent of its material cost.
CBP's Ruling
| Item | HTS code | CBP's description of the line |
|---|---|---|
| American Flag Motorcycle Bar | HTS 9403.20.0050 | Other furniture and parts thereof: Other metal furniture: Household: Other: Other. |
| Maverick Bi-Plane Bar | HTS 9403.20.0050 | Other furniture and parts thereof: Other metal furniture: Household: Other: Other. |
| Roadie Vintage Car Coffee Table | HTS 9403.20.0050 | Other furniture and parts thereof: Other metal furniture: Household: Other: Other. |
| Telly Telephone Bar Cabinet | HTS 9403.20.0050 | Other furniture and parts thereof: Other metal furniture: Household: Other: Other. |
Explanation
CBP found that all four pieces are furniture under Chapter 94. The letter cites the Explanatory Notes, which describe furniture as movable articles built to stand on the floor and used mainly for a practical purpose to equip homes and similar places.
Each piece mixes metal and wood, so the letter treats them as composite goods and classifies them under GRI 3(b) by the material that gives them their essential character. The letter finds the metal bases give these novelty tables their essential character: the base makes each table unique, gives it its visual appeal, and accounts for most of its weight, value and outer surface. The phone booth cabinet's metal parts do the same. So all four are classified as household metal furniture.
What would change the answer
- The letter notes that for tables generally, CBP has historically found the tabletop material gives the table its essential character, citing ruling N324295, and treats these novelty tables as the exception.
Does this apply to your product?
It likely does if you can answer yes to each of these:
- Is it a table or cabinet made to stand on the floor?
- Is it made mostly of metal, with wood only for a tabletop or shelf?
- Does metal account for most of its weight, value and outer surface?
- Is it a novelty piece whose metal base gives it its look and appeal?
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 |
|---|---|---|---|
| 9403.20.0050 | ✓ Still in the schedule | Heading 9403 › Other metal furniture | Today's duty from India |
Checked against today's tariff schedule. The duty calculator opens with the code and country filled in.
Related rulings
N344829 (three side tables), N360438 (metal furniture), N341548 (a wall-mounted metal tool cabinet) and N296413 (two champagne buckets with their stands) put their goods on the same line. N351495 (metal furniture), N340531 (a dry cabinet), N337507 (folding tables and their cart) and N227417 (three folding tables) classify metal furniture on other lines of the same subheading.
- N344829January 8, 2025The classification of three side tables from Vietnam9403.20.0050
- N351495July 30, 2025Metal furniture from India9403.20.0086
- N360438April 16, 2026Metal furniture from India9403.20.0050
- N340531June 14, 2024The classification of a dry cabinet from China9403.20.0086
- N337507January 19, 202422 folding tables and their cart from Taiwan9403.20.0086, 9403.70.8031
- N341548August 20, 2024The tariff classification, country of origin, USMCA eligibility, and Section 301 applicability of a wall-mounted metal tool cabinet9403.20.0050
- N227417August 15, 2012Three folding tables from China9403.20.0018
- N296413May 8, 2018Two champagne buckets with their stands from India9403.20.0050
Borderless, a licensed U.S. customs brokerage, summarized CBP ruling N334127 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