The Product
- A height-adjustable table for organizing surgical instruments, sold as the AMSCO Prep & Pack Table.
- Frame of steel and extruded aluminum, with a stainless-steel work surface and casters.
- Tabletop height adjusts from 24.4 to 42.5 inches, by hand or by electric motor, and the table carries evenly distributed loads up to 500 pounds.
- Deluxe versions add a light, whiteboard, monitor arm, CPU holder and bins; a back-to-back configuration is also offered.
CBP's Ruling
| Item | HTS code | CBP's description of the line |
|---|---|---|
| AMSCO Prep & Pack Table (SKUs PREP55, PREP56, PREP57, PREP58, PREP59, PREP61 and PREP63) | HTS 9403.20.0090 | Other furniture and parts thereof: Other metal furniture: Other: Other |
Explanation
CBP started with General Rule of Interpretation 1, which classifies goods by the words of the headings and notes. The letter cites the Explanatory Notes to Chapter 94, which describe furniture as movable articles built to stand on the floor and used mainly for a practical purpose in places such as offices, laboratories and hospitals. CBP found the workstation meets that definition.
CBP then treated the workstation as a type of table. The letter says CBP has historically found that the material of the tabletop gives a table its essential character, citing rulings N315828 and N334127, and saw this workstation as no exception. The tabletop here is stainless steel. CBP agreed with the requester and placed the table in heading 9403, on the line for other metal furniture.
Headings CBP ruled out
- heading 9402, medical furniture: CBP agreed with the requester that the workstation doesn't meet the definition of medical furniture in heading 9402.
Does this apply to your product?
It likely does if you can answer yes to each of these:
- Is it a movable table or workstation built to stand on the floor?
- Is the tabletop made of metal?
- Is it used to equip a workplace such as a hospital, laboratory or office?
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 |
|---|---|---|---|
| 9403.20.0090 | ✓ Still in the schedule | Heading 9403 › Other metal furniture | Today's duty from Mexico |
Checked against today's tariff schedule. The duty calculator opens with the code and country filled in.
Related rulings
N344607 covers two folding cots on the same line. N343626 covers a foldable cot, N333727 covers computer server relay racks, and N284043 covers cabinet enclosures, each on another line of the same subheading.
- N343626November 5, 2024The classification of a foldable cot from Mexico9403.20.0048
- N344607January 2, 2025Two folding cots from Mexico9403.20.0090
- N333727July 21, 2023Computer server relay racks from Mexico9403.20.0086
- H294085April 7, 2022Revocation of NY N244209; Modification of NY N284490; Classification of Mechanically Adjustable Bed Base9403.20.0035
- N309157February 4, 2020Steel rack and components from Mexico9403.20.0075, 9403.90.8041
- N312925July 29, 2020Classification of a mechanically adjustable bed base from China9403.20.0035
- H317748September 26, 2021Request for Reconsideration of NY N317139; Classification of Communicating Adjustable Bed Base9403.20.0035
- N284043March 23, 2017Cabinet enclosures from Mexico9403.20.0030
Borderless, a licensed U.S. customs brokerage, summarized CBP ruling N344559 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