The Product
- A three-drawer chest of drawers, 38 inches wide, 18 inches deep and 32 inches high, shipped assembled.
- Sheet metal top and sides, with rectangular metal legs.
- Drawers made of rubberwood and plywood, faced in cowhide with cow hair, each with a long horizontal metal pull.
- By value, the metal and the cowhide are similar and far above the wood; by weight, the wood is somewhat heavier than the metal.
CBP's Ruling
| Item | HTS code | CBP's description of the line |
|---|---|---|
| Holy Cow Chest hall chest | HTS 9403.20.0050 | Other furniture and parts thereof: Other metal furniture: Household: Other: Other |
Explanation
CBP found the chest is furniture within the Explanatory Notes to Chapter 94: a movable article built to stand on the floor, used mainly for a utilitarian purpose. Made of steel, wood and leather, the chest is a composite good, so CBP applied General Rule of Interpretation 3(b) and looked for the material that gives it its essential character.
The chest's utility is storing, holding and displaying articles. Its structure, most of its outer surface and its legs are metal, and metal is the single most expensive material. Wood is heaviest, with metal a close second. The cowhide drawer fronts add to the look but nothing to the utility. CBP found the metal frame imparts the essential character.
The letter also notes. The letter says the chest is a derivative iron or steel product reported with heading 9903.81.91 in addition to 9403.20.0050, with the additional duty assessed on the value of the steel content. The letter also says the chest falls within a subheading excepted from the reciprocal tariffs and is reported with heading 9903.01.33.
Does this apply to your product?
It likely does if you can answer yes to each of these:
- Is it a chest of drawers or similar storage furniture made to stand on the floor?
- Is it made for household use?
- Are the frame, legs and most of the outer surface metal?
- Is metal the most expensive material in it?
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 |
|---|---|---|---|
| 9403.20.0050 | ✓ Still in the schedule | Heading 9403 › Other metal furniture | Today's duty from Vietnam |
Checked against today's tariff schedule. The duty calculator opens with the code and country filled in.
Related rulings
N338514, N344829 and N300315 place a 7-drawer tool chest, three side tables and a hamper on the same line. N304753 covers a chest, N300321 hampers, N310493 carts, N330558 a 3-tier utility cart and N351495 metal furniture.
- N338514March 20, 2024The classification and country of origin of a 7-drawer tool chest9403.20.0050
- N344829January 8, 2025The classification of three side tables from Vietnam9403.20.0050
- N300315September 25, 2018Hamper from Vietnam9403.20.0050
- N310493March 30, 2020Carts from Vietnam9403.20.0081, 9403.82.0030
- N304753June 21, 2019Chest from China9403.20.0050
- N300321September 25, 2018Hampers from China and Vietnam4602.90.0000, 9403.20.0050
- N330558February 15, 20233-tier utility cart from China9403.20.0050
- N351495July 30, 2025Metal furniture from India9403.20.0086
Borderless, a licensed U.S. customs brokerage, summarized CBP ruling N348010 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