The Product
- One square table and two padded chairs, sold together as one set.
- The table and chairs have folding tubular-steel frames and legs with non-skid rubber feet.
- The tabletop is vinyl-covered foam over MDF; each chair's seat and seatback are made the same way.
- The table is 24.5 by 24.5 inches and 20 inches high; each chair is 13.5 by 12.625 inches and 21.375 inches high.
- The set weighs about 16 pounds.
CBP's Ruling
| Item | HTS code | CBP's description of the line |
|---|---|---|
| Activity Table and Chair Set | HTS 9403.60.8093 | Other furniture and parts thereof: Other wooden furniture: Other: Other: Other |
Explanation
CBP found the set is furniture as the Explanatory Notes to Chapter 94 describe it: a movable article built to stand on the floor for a utilitarian purpose. The table belongs in heading 9403 and the chairs in the heading for seats, so CBP applied General Rule of Interpretation 3(b) for goods put up in sets for retail sale: two articles from different headings, put together to promote play and seated activity, and sold together at retail. The table gives the set its essential character.
The table is made of steel, foam and MDF, a composite good. CBP has historically found that the tabletop gives a table its essential character, and that a wood underlayment under PVC-coated sheeting gives the tabletop its character. So the set is other wooden furniture.
The letter also notes. CBP found that articles of subheading 9403.60.8093 are not among those listed in Annex 1 to Presidential Proclamation 10896, so the Section 232 duties on derivative steel articles did not apply to the set. The letter directs the importer to report Chapter 99 headings 9903.88.03 and 9903.01.24 with subheading 9403.60.8093 at entry.
Does this apply to your product?
It likely does if you can answer yes to each of these:
- Is it a table sold together with chairs as one set at retail?
- Is the tabletop a wood or MDF base covered with vinyl or PVC-coated sheeting?
- Is it movable furniture built to stand on the floor?
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
CBP cited N334774, N336633, N337035 and N097758 when finding that the table gives the set its essential character. N334774 covers a 5-piece table and chair set, N336633 two activity tables and an activity table lid, and N337035 two children's table and chair activity sets.
- N334774August 24, 20235-piece table and chair set from China9403.60.8081
- N336633December 6, 2023Two activity tables and one activity table lid from China9403.60.8081, 9403.70.8015, 9403.91.0080
- N337035January 3, 2024Two children’s table and chair activity sets from China9403.60.8081
- N326776July 19, 2022The tariff classification and applicability of 9817.00.50 to various planters from China4420.90.8000, 8302.50.0000, 9403.60.8081
- N323668February 7, 2022Classification of Children’s Art Activity Stations made in China9403.60.8081
- N329072November 21, 20223-piece planter/plant stand set from China9403.60.8081
- N329637December 15, 2022Retail display table and retail display gondola components from China9403.60.8081, 9403.91.0080, 9403.99.9041
- N313091July 28, 2020Seats and a table from China9403.60.8040
Borderless, a licensed U.S. customs brokerage, summarized CBP ruling N346124 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