The Product
- A side table with a steel frame.
- The rectangular tabletop curves down 90 degrees at the left and right corners to form the two legs.
- The tabletop and legs are made as one unitary piece; the legs are not removable.
- Measures 15 inches deep, 30 inches wide and 15 inches high.
CBP's Ruling
| Item | HTS code | CBP's description of the line |
|---|---|---|
| Side Table | HTS 9403.20.0050 | Other furniture and parts thereof: Other metal furniture: Household: Other: Other |
Explanation
Heading 9403 names other furniture and its parts, and CBP placed the table on the line for other household metal furniture. The table is a steel frame side table with its tabletop and legs formed as one piece.
The request had asked CBP to confirm a different statistical line under the same subheading. CBP instead gave the line above.
The letter also notes. The letter treats the table as a derivative steel product and says heading 9903.81.91 must be reported with the entry, with an additional duty on the value of the steel content. It also says the reciprocal tariff heading 9903.02.20 must be reported with the entry, applying to the part of the value that isn't steel, aluminum or copper.
Does this apply to your product?
It likely does if you can answer yes to each of these:
- Is it a side table with a steel frame?
- Are the tabletop and legs one piece, with legs that don't come off?
- Is it furniture for the home?
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 | Check today's duty |
Checked against today's tariff schedule. The duty calculator opens with the code filled in.
Related rulings
N360438, N360612 and N360809 classify metal furniture on the same line. N351331, N351495, N357456, N359784 and N351426 also cover the tariff classification of metal furniture, and N351331 covers its country of origin as well.
- N351331July 29, 2025The tariff classification and country of origin of metal furniture9403.20.0050
- N351495July 30, 2025Metal furniture from India9403.20.0086
- N357456January 29, 2026Metal furniture from China9403.20.0086
- N359784March 18, 2026Metal furniture from China9403.20.0086
- N360438April 16, 2026Metal furniture from India9403.20.0050
- N360612April 14, 2026Metal furniture from China9403.20.0050
- N360809May 1, 2026Metal furniture from China9403.20.0050
- N351426August 1, 2025Metal furniture from China9403.20.0086
Borderless, a licensed U.S. customs brokerage, summarized CBP ruling N352964 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