The Product
- A set of four MDF shelves, each with a floral-laminate backer board shaped like a pig or a cow.
- Each hangs on the wall from a thin iron chain attached to screw hooks on the animal's back.
- A fold-out MDF shelf, about 8 inches wide and 4 inches deep, is held by a thin iron chain; folding it out exposes a wire mesh.
- Each backer board measures about 14.5 inches wide by 9.5 inches high.
CBP's Ruling
| Item | HTS code | CBP's description of the line |
|---|---|---|
| MDF Animal Shape Hang Shelf | HTS 9403.60.8093 | Other furniture and parts thereof: Other wooden furniture: Other: Other: Other. |
Explanation
CBP found the shelf is furniture within the meaning of the Explanatory Notes to Chapter 94, which describe movable articles with a utilitarian purpose used to equip private dwellings and other spaces.
Because the shelf is made of different materials (MDF and iron mesh among them), CBP treated it as a composite good and applied General Rule of Interpretation 3(b), which classifies a composite good by the material that gives it its essential character. CBP found the MDF gives that essential character: it accounts for most of the weight and value and provides the article's function. The shelf therefore goes on the line under heading 9403 for other wooden furniture.
Does this apply to your product?
It likely does if you can answer yes to each of these:
- Is it a shelf made mainly of MDF, by weight and value?
- Does it hang on the wall?
- Is any metal limited to smaller parts such as a hanging chain or a wire mesh?
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
Other rulings on wooden shelves and similar furniture include N320093, on a hexagon-shaped wooden shelf; N342416, on shelf boards, shelves and shelf brackets; and N315408, on various tables and display shelves. N345829 covers a media console.
- N342416September 30, 2024Shelf boards, shelves, and shelf brackets from China4421.99.9880, 8302.50.0000, 9403.60.8081
- N315408November 10, 2020Various tables and display shelves from China9403.60.8081, 9403.89.6020
- N340023May 21, 2024The classification of footrests from China9403.60.8081
- N320093June 23, 2021Hexagon-Shaped Wooden Shelf from China9403.60.8081
- N334463August 10, 2023Television console from China9403.60.8081
- N345829February 13, 2025The classification of a media console from China9403.60.8093
- N348729May 21, 2025Smart locker from China9403.60.8093
- N347128April 15, 2025The classification of dining tables from China9403.60.8040
Borderless, a licensed U.S. customs brokerage, summarized CBP ruling N346279 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