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Updated September 17, 2026

What is the HTS code for a metal picnic table with attached bench seats?

HTS code

9403.20.0090

CBP classified a steel-frame picnic table with 3 built-in bench seats under HTS 9403.20.0090 in ruling N358240. The table and benches form one composite good, and CBP found the metal table gives it its essential character, so it falls on the line for other metal furniture.

  • Made in Poland
  • CBP ruling N358240
  • February 17, 2026
  • Current
Check today's duty

The Product

  • A circular metal-frame table permanently joined to 3 metal-frame bench seats, so table and benches form one piece.
  • Frames of carbon steel or stainless steel; tabletop and seat surfaces of hardwood, softwood or high-pressure laminate planks.
  • By weight, metal outweighs wood 4 to 1.
  • About 65 inches across the tabletop and 30 inches high, with 18-inch seat height; seats up to 9 people.
  • Designed for permanent outdoor installation in parks, plazas and campuses; stands alone or anchors to the ground with expansion bolts.

CBP's Ruling

ItemHTS codeCBP's description of the line
Domino Picnic Table (picnic table with bench seating)HTS 9403.20.0090Other furniture and parts thereof: Other metal furniture: Other: Other

Explanation

CBP treated the picnic table as a composite good under General Rule of Interpretation 3(b), citing the Explanatory Notes to that rule, which say a composite good's components are adapted to each other, complement each other, and form a whole not normally sold in separate parts. The bench seats and the table meet that test.

Metal outweighs wood 4 to 1, and the metal frames of the table and benches carry the structure and hold the plank surfaces in place. CBP found the metal table gives the whole its essential character, so it belongs under heading 9403, other furniture, on the line for other metal furniture.

Headings CBP ruled out

  • Chapter 73, articles of iron or steel: The request asked for classification as furniture in Chapter 94 rather than in Chapter 73, and CBP agreed.
  • The heading for seats: The bench seats have their own heading, but as one component of a composite good they follow the metal table.

Does this apply to your product?

It likely does if you can answer yes to each of these:

  • Is it a table with bench seats permanently joined into one piece?
  • Are the table and bench frames metal, such as carbon or stainless steel?
  • Is the piece mostly metal by weight, with wood or laminate only as the plank surfaces?

A no to any of them can mean a different code. A licensed broker can classify your product.

The code today

HTS codeIn today's scheduleWhere it sitsToday's duty
9403.20.0090✓ Still in the scheduleHeading 9403 › Other metal furnitureCheck today's duty 

Checked against today's tariff schedule. The duty calculator opens with the code filled in.

Related rulings

Other rulings under the same subheading cover a solar picnic table (N319724), outdoor fire pit tables with seating (N325261, N322573), a fire pit table (N355861), a fire pit table and chair set (N340149), an outdoor table, dining chair and lounge chair (N331689), a store display table (N348677), and metal furniture (N352964). Most, like this one, are tables.

  • N325261April 14, 2022Outdoor fire pit table with seating from China9403.20.0050
  • N319724June 14, 2021Classification of a Solar Picnic Table made in China9403.20.0090
  • N352964September 3, 2025Metal furniture from Poland9403.20.0050
  • N348677May 28, 2025Store display table from China9403.20.0082
  • N355861November 24, 2025Fire pit table from China9403.20.0050
  • N322573November 8, 2021Classification of an outdoor 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
Read CBP's full ruling N358240 The letter as CBP published it, on rulings.cbp.gov

Borderless, a licensed U.S. customs brokerage, summarized CBP ruling N358240 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