The Product
- A bathroom vanity cabinet base, made of 64% Meranti wood and 36% composite wood.
- Made to hold a marble top with the sink and to store items kept in a bathroom.
- It has left and right cabinet doors, internal shelving and two drawers.
- Imported without the marble countertop. The buyer picks a top to finish it after import.
CBP's Ruling
| Item | HTS code | CBP's description of the line |
|---|---|---|
| Vanity cabinet base | HTS 9403.60.8093 | Other furniture and parts thereof: Other wooden furniture: Other: Other: Other |
Explanation
Heading 9403 covers other furniture and parts of furniture. CBP placed the vanity cabinet base on the line for other wooden furniture. The base is a wooden cabinet frame with doors, shelving and drawers, imported without its countertop.
Headings CBP ruled out
- A second line under heading 9403, proposed in the ruling request: CBP found it doesn't completely describe the vanity cabinet base and isn't the most specific article description, so classification there is precluded.
Does this apply to your product?
It likely does if you can answer yes to each of these:
- Is it a bathroom vanity cabinet base that holds a sink top and stores bathroom items?
- Is it made of wood, such as Meranti and composite wood?
- Does it have cabinet doors, shelves and drawers for storage?
- Is it imported without its countertop, with the top added after import?
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 Indonesia |
Checked against today's tariff schedule. The duty calculator opens with the code and country filled in.
Related rulings
N359190, N356938, N356872, N360761 and N361977 each classified wooden furniture on the same line, and N356713 did the same for wooden shelved furniture. N355857, on wooden shelved furniture, lists this line among several codes; C84719, a 1998 ruling on wooden furniture, cites different codes.
- N359190March 13, 2026Wooden furniture from Canada9403.60.8093
- N356938December 12, 2025Wooden furniture from Vietnam9403.60.8093
- N356872December 29, 2025Wooden furniture from Vietnam9403.60.8093
- N360761May 12, 2026Wooden furniture from Germany9403.60.8093
- N361977June 2, 2026Wooden furniture from China9403.60.8093
- C84719March 3, 1998Wooden furniture from Indonesia or France9401.69.8030, 9403.60.8080
- N355857November 18, 2025Wooden shelved furniture from China9403.60.8093
- N356713December 12, 2025Wooden shelved furniture from Canada9403.60.8093
Borderless, a licensed U.S. customs brokerage, summarized CBP ruling N356892 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