The Product
- Round side tables with a metal frame and a 1/2-inch-thick circular clear glass tabletop nested into a circular rim.
- Frames of solid brass, patinated solid brass, or solid stainless steel, each forged from one piece of metal.
- 22 inches high and 22 inches across, with four legs joined by an X-shaped crossmember about 6 inches above the ground.
- The metal frame accounts for 70% to 85% of each table's weight and cost; the glass top accounts for the rest.
CBP's Ruling
| Item | HTS code | CBP's description of the line |
|---|---|---|
| Thaddeus side tables, item numbers 10072131 GLBR, 10072131 GLBZ and 10072131 GLPW | HTS 9403.20.0050 | Other furniture and parts thereof: Other metal furniture: Household: Other: Other. |
Explanation
CBP found the side tables are furniture as the Explanatory Notes to Chapter 94 describe it: movable articles built to stand on the floor and used to equip a home. Because each table is made of two materials, metal and glass, CBP treated it as a composite good and applied GRI 3(b), which classifies the whole by the material that gives it its essential character.
CBP has generally ruled that a table's top gives it its essential character. Here it found the metal frame does instead, pointing to the frame's bulk, weight and cost, its look, and the marketing materials. The letter follows N334127, N343588, N270868 and N271412, where metal frames also controlled. The tables land on the line for other household metal furniture.
Does this apply to your product?
It likely does if you can answer yes to each of these:
- Is it a side table with a metal frame and a glass top?
- Is it built to stand on the floor and used to furnish a home?
- Does the metal frame account for most of the table's weight and cost?
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 Vietnam |
Checked against today's tariff schedule. The duty calculator opens with the code and country filled in.
Related rulings
N334127 put three novelty tables and a novelty liquor cabinet on the same line, and N300315 put a hamper there. N312369 covers gas grills and steel tables, N348010 a hall chest, and N337507 and N227417 folding tables.
- N334127August 2, 2023Three novelty tables and a novelty liquor cabinet from India9403.20.0050
- N348010May 6, 2025The classification of a hall chest from Vietnam9403.20.0050
- N337507January 19, 202422 folding tables and their cart from Taiwan9403.20.0086, 9403.70.8031
- N227417August 15, 2012Three folding tables from China9403.20.0018
- N300315September 25, 2018Hamper from Vietnam9403.20.0050
- N310493March 30, 2020Carts from Vietnam9403.20.0081, 9403.82.0030
- N300321September 25, 2018Hampers from China and Vietnam4602.90.0000, 9403.20.0050
- N312369July 6, 2020Gas grills and steel tables from China7321.11.1060, 9403.20.0050
Borderless, a licensed U.S. customs brokerage, summarized CBP ruling N344829 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