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Updated September 19, 2026

What is the HTS code for a folding picnic table?

HTS code

9403.70.4031

CBP classified a folding picnic table with a plastic tabletop and benches on a steel frame under HTS 9403.70.4031 in ruling N342104. That line covers furniture of plastics, of reinforced or laminated plastics. CBP found that the material of the tabletop gives a table its essential character, and this tabletop is high-density polyethylene.

  • Made in China
  • CBP ruling N342104
  • August 21, 2024
  • Current
Today's duty from China

The Product

  • A 6-foot folding picnic table. The tabletop and the two benches are 100 percent high-density polyethylene (HDPE).
  • Powder coated tubular steel frame and legs, hinged at each end so the legs fold under the tabletop and benches for storage.
  • About 72 inches long, 29 inches wide and 29 inches high with the legs unfolded; about 58 inches wide including the benches; weighs 80 pounds.
  • Has a central umbrella hole and seats up to 8 people.

CBP's Ruling

ItemHTS codeCBP's description of the line
6' Classic Folding Picnic Table, item number 60366HTS 9403.70.4031Other furniture and parts thereof: Furniture of plastics: Of reinforced or laminated plastics: Other.

Explanation

CBP first found the table is furniture. The letter cites the Explanatory Notes to Chapter 94, which describe furniture as movable articles built to stand on the floor or ground and used mainly for a practical purpose to equip homes, offices and similar places, with similar articles for gardens included. The table meets that definition, so heading 9403, other furniture, describes it.

For tables, CBP has historically found that the material of the tabletop gives the table its essential character, and the letter says this table is no exception: the plastic tabletop is what gives the table its use. CBP therefore placed it on the line for furniture of plastics, of reinforced or laminated plastics, other. The letter cites rulings N315828 and N334127 for that approach.

Does this apply to your product?

It likely does if you can answer yes to each of these:

  • Is it a table made to stand on the floor or ground?
  • Is the tabletop made of plastic, such as high-density polyethylene?
  • Is the plastic tabletop what gives the table its use?

A no to any of them can mean a different code. A licensed broker can classify your product.

The code today

HTS codeIn today's scheduleWhere it sitsToday's duty
9403.70.4031✓ Still in the scheduleHeading 9403 › Furniture of plastics › Of reinforced or laminated plasticsToday's duty from China 

Checked against today's tariff schedule. The duty calculator opens with the code and country filled in.

Related rulings

Among rulings on this subheading, N315828 covers a folding workbench, N330554 an adjustable tray table, and I88781, L86606, N196583 and R02632 cover folding and other tables. N231279 covers a kids picnic table, and N336633 covers activity tables and an activity table lid.

  • I88781November 22, 2002Folding table from China9403.70.8030
  • N231279September 11, 2012“kids picnic table” from China9403.70.8015, 9403.90.5080, 9403.90.8041
  • N330554February 17, 2023Adjustable tray table from China9403.70.4031
  • N315828November 23, 2020The classification of a folding workbench from China9403.70.4031
  • N196583December 27, 2011Folding table and folding table frame from China9403.20.0018, 9403.70.8015
  • N336633December 6, 2023Two activity tables and one activity table lid from China9403.60.8081, 9403.70.8015, 9403.91.0080
  • R02632October 14, 2005Table from China9403.70.8010
  • L86606August 3, 2005Outdoor Folding Table Set from China9403.70.8030
Read CBP's full ruling N342104 The letter as CBP published it, on rulings.cbp.gov

Borderless, a licensed U.S. customs brokerage, summarized CBP ruling N342104 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