The Product
- A floor-standing display rack made of particle board and metal, used by retailers in showrooms to hold and show samples of wood flooring.
- Six laminated, edge-banded particle board panels form two large upright sides, three smaller back panels and a base.
- 12 downward-sloping wire racks on each side hold the flooring samples, with an upward bend at the end so they don't slide out.
- Measures 82 inches high, 20 deep and 22.5 wide. Weighs 80 pounds, 60 of them in the particle board panels and 19 in the wire racks.
CBP's Ruling
| Item | HTS code | CBP's description of the line |
|---|---|---|
| Floor Display Tower (Grey-2022) | HTS 9403.60.8093 | Other furniture and parts thereof: Other wooden furniture: Other: Other: Other. |
Explanation
CBP found the display tower is furniture as the Explanatory Notes to Chapter 94 describe it: a movable article built to stand on the floor and used mainly for a practical purpose.
Because the rack is made of two materials, particle board and metal, CBP treated it as a composite good and applied General Rule of Interpretation 3(b), which classifies such goods by the component that gives them their essential character. Neither the wood frame nor the wire racks can work on its own, but CBP found the particle board panels give the rack its essential character. They account for 75% of the weight, provide the structure and stability, and make up most of the bulk and surface area. So the rack falls on the line 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 display rack or similar furniture built to stand on the floor?
- Is it made of particle board or other wood combined with metal parts?
- Do the wood panels make up most of its weight and give it its structure and stability?
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
N315798 covers a flooring display rack and K82400 a pine wood display rack. N345829 covers a media console and N348729 a smart locker.
- N315798December 2, 2020Flooring display rack from China9403.60.8081
- K82400January 23, 2004Pine wood display rack from China9403.60.8080
- N329637December 15, 2022Retail display table and retail display gondola components from China9403.60.8081, 9403.91.0080, 9403.99.9041
- N315408November 10, 2020Various tables and display shelves from China9403.60.8081, 9403.89.6020
- N340023May 21, 2024The classification of footrests 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
Borderless, a licensed U.S. customs brokerage, summarized CBP ruling N347317 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