The Product
- A vertical storage shed whose walls, flat roof, floor, shelves and door handles are molded of high-density polyethylene (HDPE) plastic.
- Measures about 4.6 feet wide, 2.4 feet deep and 5.6 feet high when assembled, and weighs about 98 pounds.
- Four 30 by 10 inch shelves sit on a vertical metal brace with positionable supports; six metal wall hooks and a zinc slide-bar latch.
- Textured wood-like exterior, UV-protected and weather resistant for outdoor use. Imported unassembled.
CBP's Ruling
| Item | HTS code | CBP's description of the line |
|---|---|---|
| Lifetime Vertical Storage Shed, model 60486 | HTS 9403.70.8031 | Other furniture and parts thereof: Furniture of plastics: Other: Other |
Explanation
CBP first asked whether the shed 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 other places. CBP found the shed meets that definition.
The shed is made of both plastic and metal, so CBP treated it as a composite good and asked which material gives it its essential character under General Rule of Interpretation 3(b). CBP found the plastic components do, so the shed is classified as if made only of plastic, on the line for other furniture of plastics under heading 9403.
Does this apply to your product?
It likely does if you can answer yes to each of these:
- Is it a storage shed with walls, roof, floor and shelves molded of plastic?
- Is it built to stand on the floor or ground?
- Are the metal parts limited to items like a shelf brace, wall hooks and a latch?
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 |
|---|---|---|---|
| 9403.70.8031 | ✓ Still in the schedule | Heading 9403 › Furniture of plastics | Today's duty from China |
Checked against today's tariff schedule. The duty calculator opens with the code and country filled in.
Related rulings
N270771 covers a shed and N276854 a storage rack. N044926, N281997 and M83710 cover a storage trunk, twin storage lockers and a storage stool.
- N270771December 9, 2015Shed from China9403.70.8015
- N276854July 22, 2016Storage rack from China9403.70.4031, 9403.70.8031
- N044926December 9, 2008Storage trunk from China9403.70.8010
- N281997December 28, 2016Twin storage lockers from China9403.70.8015
- M83710May 31, 2006Storage Stool from China9403.70.8010
- N330554February 17, 2023Adjustable tray table from China9403.70.4031
- N342104August 21, 2024Folding picnic table from China9403.70.4031
- N332205April 24, 2023Outdoor PE wicker daybed from China9403.70.8015
Borderless, a licensed U.S. customs brokerage, summarized CBP ruling N344234 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