The Product
- Five dining tables sold under the Cumulus Plus and Cumulus names, imported unassembled.
- Each has a laminated MDF tabletop supported by one or two powder-coated steel pedestal bases.
- Heavy-duty build: solid steel pedestal, base plate and tabletop support, with security fixings against tampering.
- Designed for mental health hospitals, prisons, learning disability treatment centers, hospitals and homes for the disabled.
CBP's Ruling
| Item | HTS code | CBP's description of the line |
|---|---|---|
| Cumulus Plus and Cumulus dining tables | HTS 9403.60.8040 | Other furniture and parts thereof: Other wooden furniture: Other: Dining Tables |
Explanation
CBP first found the tables are furniture under Chapter 94. The letter cites the Explanatory Notes to Chapter 94, which describe furniture as movable articles built to stand on the floor and used to equip dwellings, offices, hospitals and similar places.
Because each table is made of metal and laminate, CBP treated it as a composite good and applied GRI 3(b): a composite good is classified by the material that gives it its essential character. The letter says CBP has historically found that the tabletop material gives a table its essential character, citing N315828 and N334127, and the laminated MDF tops give these tables their functionality. So the tables fall under other wooden furniture, on the line for dining tables.
Headings CBP ruled out
- Chapter 98 Nairobi Protocol provision, articles for the handicapped: CBP found that neither the tables' use in institutions nor their heavy-duty design makes them articles specially designed or adapted for handicapped persons, so the Chapter 98 provision for those articles does not apply.
Does this apply to your product?
It likely does if you can answer yes to each of these:
- Is it a dining table?
- Is the tabletop made of laminated MDF?
- Does the top sit on a steel base, so the table mixes metal and laminate?
- Is it a movable piece 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 |
|---|---|---|---|
| 9403.60.8040 | ✓ Still in the schedule | Heading 9403 › Other wooden furniture › Dining tables | Today's duty from China |
Checked against today's tariff schedule. The duty calculator opens with the code and country filled in.
Related rulings
N251915 covers a dining table on the same line. N347447 covers two coffee tables and three dining tables, and J82163, L81359, N020314, N021232 and N022407 cover tables on a different line under the same subheading.
- J82163March 10, 2003Tables from China9403.60.8080
- L81359December 16, 2004Tables from China9403.60.8080
- N021232January 2, 2008Tables from China9403.60.8080
- N022407February 4, 2008Tables from China9403.60.8080, 9403.70.8010
- N020314December 12, 2007Tables from China9403.60.8080
- N315408November 10, 2020Various tables and display shelves from China9403.60.8081, 9403.89.6020
- N251915April 25, 2014Dining table from China9403.60.8040
- N347447April 15, 2025The classification of two coffee tables and three dining tables from Mexico9403.60.8040, 9403.89.6015
Borderless, a licensed U.S. customs brokerage, summarized CBP ruling N347128 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