The Product
- A gaming desk 66 inches wide and 30 inches deep that adjusts electronically from 29 to 47 inches high.
- Desktop of edge-banded MDF with a carbon-fiber-finish laminate surface, on a powder-coated steel chassis.
- Has built-in power outlets, USB and wireless charging, LED lighting, a tiltable keyboard inset, a CPU holder and cable management brackets.
CBP's Ruling
| Item | HTS code | CBP's description of the line |
|---|---|---|
| RS Gaming Chronos height-adjustable gaming desk | HTS 9403.20.0050 | Other furniture and parts thereof: Other metal furniture: Household: Other: Other |
Explanation
CBP found the desk is furniture as the Explanatory Notes to Chapter 94 describe it: a movable article made to stand on the floor and used mainly for practical purposes.
Because the desk is made of steel and MDF, CBP treated it as a composite good and classified it by the part that gives its essential character (GRI 3(b)). CBP usually finds that a desk's top does that. In N334127, N270868 and N271412, though, metal frames decided the classification of tables and desk extenders.
Here CBP found the variable-height metal chassis gives the essential character, so the desk is metal furniture. It provides the height adjustment that sets this gaming desk apart from others, weighs 50% more than the desktop and costs more than twice as much.
The letter also notes. CBP didn't decide the desk's country of origin, because the request lacked information about the materials and the work done on them.
Does this apply to your product?
It likely does if you can answer yes to each of these:
- Is it a desk with a metal frame and a top of another material, such as MDF?
- Does the metal frame make the desk's height adjustable?
- Does the metal frame weigh more than the desktop and cost more than twice as much?
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 | Check today's duty |
Checked against today's tariff schedule. The duty calculator opens with the code filled in.
Related rulings
N330558, a 3-tier utility cart, and N360438 also place metal furniture on 9403.20.0050. N261430 is another desk CBP classified as other metal furniture.
- N261430March 5, 2015“Walktoptm Treadmill Desk” from Canada9403.20.0030
- N330558February 15, 20233-tier utility cart from China9403.20.0050
- N351495July 30, 2025Metal furniture from India9403.20.0086
- N357456January 29, 2026Metal furniture from China9403.20.0086
- N359784March 18, 2026Metal furniture from China9403.20.0086
- N360438April 16, 2026Metal furniture from India9403.20.0050
- N326665July 8, 2022Multi-function aluminum ladder/seat/table from China9403.20.0090
- N326697July 6, 2022Metal display case with mannequin from Italy9403.20.0086
Borderless, a licensed U.S. customs brokerage, summarized CBP ruling N343588 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