The Product
- A 3-door cabinet made of solid wood, veneer, MDF and glass, resting on top of a stainless steel frame stand.
- Made for hotel guest rooms, to hold and store a mini refrigerator, coffee maker and microwave, with a pull-out shelf for reaching the coffee maker.
- The cabinet and stand ship unassembled with all hardware and sell as one unit, in a left-facing or right-facing version.
- About 48 inches wide, 63 inches high and 21 inches deep when assembled, with a back-panel cutout for a 120-volt outlet and switch.
CBP's Ruling
| Item | HTS code | CBP's description of the line |
|---|---|---|
| Hospitality Unit (wooden cabinet and stand) | HTS 9403.60.8093 | Other furniture and parts thereof: Other wooden furniture: Other: Other: Other |
Explanation
CBP found the unit is furniture of Chapter 94. The letter cites the Explanatory Notes to Chapter 94, which describe furniture as movable articles made to stand on the floor and used mainly for a practical purpose in places such as hotels.
Chapter 94 note 2(a) keeps cupboards, shelved furniture and unit furniture in the furniture headings even when they're designed to stand one on the other; the cabinet is designed to stand on top of the metal stand.
The unit is a composite good of glass, wood and metal. The stand gives structure and positioning; the wooden cabinet holds the appliances. CBP found the wooden cabinet gives the whole its essential character, which puts it on the heading 9403 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 cabinet made mainly of wood, such as solid wood, veneer or MDF?
- Is it made to stand on the floor, on its own or on a stand sold with it?
- Is it used for a practical purpose, such as holding appliances in a hotel room?
- Is the wooden cabinet the main part, with any metal stand or glass doors in a supporting role?
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 Vietnam |
Checked against today's tariff schedule. The duty calculator opens with the code and country filled in.
Related rulings
N356938, N359190, N356892, N360761 and N361977 classify wooden furniture on the same line, and N356713 puts wooden shelved furniture there too. N355857 covers wooden shelved furniture, and N317255 covers a wooden guitar stand.
- N356938December 12, 2025Wooden furniture from Vietnam9403.60.8093
- N359190March 13, 2026Wooden furniture from Canada9403.60.8093
- N356892December 12, 2025Wooden furniture from Indonesia9403.60.8093
- N360761May 12, 2026Wooden furniture from Germany9403.60.8093
- N361977June 2, 2026Wooden furniture from China9403.60.8093
- N355857November 18, 2025Wooden shelved furniture from China9403.60.8093
- N356713December 12, 2025Wooden shelved furniture from Canada9403.60.8093
- N317255February 11, 2021Wooden Guitar Stand from Vietnam9403.60.8081
Borderless, a licensed U.S. customs brokerage, summarized CBP ruling N356872 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