The Product
- Two wall-mounted height adjustable changing tables, the KB2600 shower changing table (item 1) and the KB3000-AHL changing station (item 2), permanently fixed to the building frame.
- Steel and aluminum frame rails, an electro-mechanical lift mechanism, and a polyethylene plastic stretcher table that raises, lowers and stows away when not in use.
- For public and commercial facilities such as schools, airports, museums and stadiums, where caregivers change or clean adolescents and adults who must lie down and may need a hoist.
- The metal frame and lift mechanism are 76 percent of material cost and 72 percent of weight on item 1, and 59 and 60 percent on item 2.
CBP's Ruling
| Item | HTS code | CBP's description of the line |
|---|---|---|
| Item 1 and item 2, the two changing tables | HTS 9403.20.0090 | Other furniture and parts thereof: Other metal furniture: Other: Other |
| Item 1 and item 2, secondary classification (Nairobi Protocol) | HTS 9817.00.96 | Articles specially designed or adapted for the use or benefit of the blind or other physically or mentally handicapped persons; parts and accessories (except parts and accessories of braces and artificial limb prosthetics) that are specially designed or adapted for use in the foregoing articles . . . Other |
Explanation
Chapter 94 note 2 keeps wall-mounted furniture in heading 9403 only for cupboards, shelved and unit furniture, seats and beds. CBP found both fall within notes 2(a) and 2(b): fixed to a wall, the stretcher unfolds into a flat surface for hygienic care and stows when not in use.
Each table is metal and plastic, so CBP looked for the component that gives each its essential character, citing rulings N334127, N270868, N271412 and N343588, where metal frames decided the classification of tables, desks and desk extenders. On functionality, bulk, cost and weight, the metal chassis and lift mechanism win, so both are metal furniture.
CBP also found both satisfy the five factors CBP uses for articles specially designed for handicapped persons, so 9817.00.96 applies as a secondary classification.
Headings CBP ruled out
- The requester's proposed subheading: The request sought a different subheading of heading 9403; CBP disagreed, finding the metal chassis and lift mechanism the indispensable attribute that marks the structure and core of each item.
The letter also notes. The letter states that certain additional Chapter 99 duties do not apply to goods properly entered under 9817.00.96 when CBP agrees that entry under that provision is appropriate.
Does this apply to your product?
It likely does if you can answer yes to each of these:
- Is it a height adjustable changing table that mounts permanently to a wall?
- Does it have a metal frame with a powered lift mechanism and a plastic stretcher table?
- Do the metal frame and lift mechanism make up most of its cost and weight?
- Is it made for caregivers to change or clean adolescents and adults who must lie down?
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 |
|---|---|---|---|
| 9403.20.0090 | ✓ Still in the schedule | Heading 9403 › Other metal furniture | Today's duty from United Kingdom |
Checked against today's tariff schedule. The duty calculator opens with the code and country filled in.
Related rulings
N352114 and N356413 also rule on the tariff classification of metal furniture and the Nairobi Protocol, on other lines of the same subheading. N351331, N351495, N352964, N357456, N359784 and N360438 classify metal furniture on other lines of that subheading, and N351331 also rules on country of origin.
- N352114September 8, 2025The tariff classification and eligibility under the Nairobi Protocol of metal furniture from China9403.20.0050, 9817.00.96
- N356413December 8, 2025The tariff classification and applicability of the Nairobi Protocol of metal furniture from China9403.20.0035
- 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
- N352964September 3, 2025Metal furniture from Poland9403.20.0050
Borderless, a licensed U.S. customs brokerage, summarized CBP ruling N358786 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