The Product
- A rectangular floor-standing wooden locker cabinet used to temporarily store orders from food delivery services.
- Made mainly of 3/4-inch marine-grade plywood and 3/4-inch medium density fiberboard.
- Seven storage cubbies, each about 13 by 16 by 15 inches, each behind a locked door opened from a touchscreen.
- About 37 by 25 by 72 inches with its base, weighs 233 pounds, and is powered by a cord from the back.
CBP's Ruling
| Item | HTS code | CBP's description of the line |
|---|---|---|
| Minnow Pod Q7 smart locker | HTS 9403.60.8093 | Other furniture and parts thereof: Other wooden furniture: Other: Other: Other. |
Explanation
CBP started with General Rule of Interpretation 1, which classifies goods by the words of the headings and notes. The letter cites the Explanatory Notes to Chapter 94, which describe furniture as movable articles built to stand on the floor or ground and used mainly for a practical purpose to equip homes, offices, restaurants and similar places. CBP found the locker is furniture in that sense.
The locker stands on the floor, is made mostly of plywood and medium density fiberboard, and stores delivery orders in locked cubbies. The requester suggested subheading 9403.60.8093 as wooden furniture, and CBP agreed. That line covers other wooden furniture under heading 9403.
Does this apply to your product?
It likely does if you can answer yes to each of these:
- Is it a locker cabinet made mostly of wood, such as plywood or fiberboard?
- Is it built to stand on the floor?
- Is it used to store items temporarily, such as food delivery orders?
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
N361977 classifies wooden furniture on the same line. N345829 covers a media console, N346279 covers animal-shaped shelves, and N355857 covers wooden shelved furniture.
- 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
- N347128April 15, 2025The classification of dining tables from China9403.60.8040
- N361977June 2, 2026Wooden furniture from China9403.60.8093
- N326776July 19, 2022The tariff classification and applicability of 9817.00.50 to various planters from China4420.90.8000, 8302.50.0000, 9403.60.8081
- N346279March 4, 2025The classification of animal-shaped shelves from China9403.60.8093
- N355857November 18, 2025Wooden shelved furniture from China9403.60.8093
Borderless, a licensed U.S. customs brokerage, summarized CBP ruling N348729 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