The Product
- Each item is a set of two folding stands used together to hold a kayak during maintenance or storage.
- Made of powder-coated aluminum tubing with six foam pads and two woven straps. No assembly is required.
- Sold to consumers for home use. The stands fold flat when not in use.
- Two sizes: the Elevate (MPG349) weighs 8 pounds and holds 100 pounds; the Elevate XL (MPG345) weighs 13 pounds and holds 200 pounds.
CBP's Ruling
| Item | HTS code | CBP's description of the line |
|---|---|---|
| Kayak stands: Elevate (MPG349) and Elevate XL (MPG345) | HTS 9403.20.0050 | Other furniture and parts thereof: Other metal furniture: Household: Other: Other. |
Explanation
CBP found that the kayak stands are furniture under Chapter 94. 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 private dwellings and other places. The stands fall within that meaning.
CBP then found the stands are intended for household use, noting that a garage, patio or yard are all parts of a home. It placed them on the line for other metal furniture, household, other; the stands are made of powder-coated aluminum tubing.
Does this apply to your product?
It likely does if you can answer yes to each of these:
- Is it a stand that holds a kayak for storage or maintenance?
- Is it made of metal, such as aluminum tubing?
- Does it stand on the floor or ground?
- Is it for home use, including a garage, patio or yard?
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 China |
Checked against today's tariff schedule. The duty calculator opens with the code and country filled in.
Related rulings
CBP has also classified other stands as metal furniture: N342526 covers portable grill stands, N293708 drapery stands and C81474 plant stands.
- N293708February 9, 2018Drapery stands from China9403.20.0080
- N342526October 3, 2024The classification of portable grill stands from China9403.20.0050, 9403.70.8015
- N302400February 13, 2019Two planters with their stands from China9403.20.0050, 9403.60.8081
- N344052November 27, 2024The classification of a gazebo from China9403.20.0050
- C81474November 28, 1997Plant stands from China9403.20.0030
- N357456January 29, 2026Metal furniture from China9403.20.0086
- N359784March 18, 2026Metal furniture from China9403.20.0086
- N333922July 13, 2023Plant dolly from China9403.20.0090
Borderless, a licensed U.S. customs brokerage, summarized CBP ruling N342578 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