The Product
- A media cabinet made of MDF covered in ash wood veneer, standing on four solid tapered ash legs.
- Measures 60 inches long, 31 inches high and 18 inches deep, and weighs about 100 pounds.
- Two sliding front doors open a storage compartment with a vertical middle divider and one height-adjustable shelf on each side.
- The letter names it a record cabinet, credenza or media console stand; the request called it a TV console.
CBP's Ruling
| Item | HTS code | CBP's description of the line |
|---|---|---|
| Mid Century Danish Modern Style Record Cabinet Credenza or Media Console Stand with Adjustable Shelves | HTS 9403.60.8093 | Other furniture and parts thereof: Other wooden furniture: Other: 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 constructed for placing on the floor or ground and used mainly for a utilitarian purpose to equip private dwellings, offices and similar places. CBP found the console is furniture within that meaning.
Heading 9403 covers other furniture and parts thereof. CBP placed the console on the line for other wooden furniture, other; the cabinet is MDF covered in ash wood veneer on solid ash legs.
Does this apply to your product?
It likely does if you can answer yes to each of these:
- Is it a cabinet or console made of wood, such as MDF with a wood veneer?
- Is it a movable piece of furniture that stands on the floor?
- Is it used to furnish a home or similar place, such as a media or record cabinet?
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 |
|---|---|---|---|
| 9403.60.8093 | ✓ Still in the schedule | Heading 9403 › Other wooden 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
N269906 covers wooden media consoles and N334463 a television console, each under a different statistical line of the same subheading. N361977 covers wooden furniture on the same line as this ruling.
- N334463August 10, 2023Television console from China9403.60.8081
- N340023May 21, 2024The classification of footrests from China9403.60.8081
- N269906November 19, 2015“wooden media consoles” from China9403.60.8081
- N348729May 21, 2025Smart locker from China9403.60.8093
- N347128April 15, 2025The classification of dining tables from China9403.60.8040
- N361977June 2, 2026Wooden furniture from China9403.60.8093
- N326776July 19, 2022The tariff classification and applicability of 9817.00.50 to various planters from China4420.90.8000, 8302.50.0000, 9403.60.8081
- N346279March 4, 2025The classification of animal-shaped shelves from China9403.60.8093
Borderless, a licensed U.S. customs brokerage, summarized CBP ruling N345829 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