The Product
- An open-front, floor-standing in-store cabinet, 41 inches wide, 36.5 inches long and 39.44 inches high, weighing about 204 pounds.
- Laminated MDF panels on both sides and an MDF pegboard back.
- Two metal shelves inside, one of them height adjustable.
- A metal tabletop with a raised plexiglass frame on all four sides to contain merchandise.
CBP's Ruling
| Item | HTS code | CBP's description of the line |
|---|---|---|
| ASY57433 Seasonal Table | HTS 9403.20.0082 | Other furniture and parts thereof: Other metal furniture: Other: Counters, lockers, racks, display cases, shelves, partitions and similar fixtures: Steel racks, other than those described in statistical reporting number 9403.20.0075 |
Explanation
CBP found the display table 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 to equip dwellings, offices and similar places. Because the table is made of different materials (particle board, metal and plastic), CBP treated it as a composite good and classified it under GRI 3(b) by the component that gives it its essential character.
The metal and wood parts are of similar value, and both cost substantially more than the plastic. Neither dominates visually, but the metal tabletop and shelves most directly hold the displayed merchandise. CBP found they give the table its function and essential character, so the table is metal furniture, on the line for steel racks.
The letter also notes. The letter says the table is also reported under heading 9903.81.91 as a derivative steel product, with the added duty assessed on the value of its steel content.
Does this apply to your product?
It likely does if you can answer yes to each of these:
- Is it a floor-standing fixture used in a store to display merchandise?
- Are the tabletop and shelves that hold the merchandise made of metal?
- Are the other parts, such as side panels or a pegboard back, made of MDF or plastic?
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 |
|---|---|---|---|
| 9403.20.0082 | ✓ Still in the schedule | Heading 9403 › Other metal furniture › Steel racks, other than those described in statistical reporting number 9403.20.0075 | Today's duty from China |
Checked against today's tariff schedule. The duty calculator opens with the code and country filled in.
Related rulings
The rulings below sit on other lines of the same subheading. N300806 covers a beverage display stand; N355861, N325261 and N340149 cover fire pit tables; N331689 covers an outdoor table with a dining chair and a lounge chair; N326665 covers a multi-function aluminum ladder/seat/table; R01758 and N265926 cover a table and an end table.
- N355861November 24, 2025Fire pit table from China9403.20.0050
- N325261April 14, 2022Outdoor fire pit table with seating from China9403.20.0050
- N331689April 5, 2023Outdoor table, dining chair, and lounge chair from China9401.79.0046, 9403.20.0050
- N340149May 22, 2024The classification of a fire pit table and chair set from China9403.20.0050
- N300806October 22, 2018Beverage display stand from China9403.20.0080
- N326665July 8, 2022Multi-function aluminum ladder/seat/table from China9403.20.0090
- R01758April 15, 2005Table from China9403.20.0015
- N265926June 30, 2015End table from China9403.20.0018
Borderless, a licensed U.S. customs brokerage, summarized CBP ruling N348677 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