Skip to content

Updated September 17, 2026

What is the HTS code for a wooden dining table?

HTS code

9403.60.8040

CBP classified a wooden dining table, made of a custom wooden tabletop mounted on a wooden root base, under HTS 9403.60.8040 in ruling N359145. That line covers dining tables within other wooden furniture.

  • Made in Canada
  • CBP ruling N359145
  • March 2, 2026
  • Current
Today's duty from Canada

The Product

  • A dining table made of a custom wooden tabletop and a custom wooden root base.
  • Two steel plates and fasteners join the top to the base. It has no electrical or mechanical components.
  • The tabletop is 5 inches thick. The table measures about 60 to 72 inches wide and 120 inches long.
  • Made for dining and for placing and storing objects.

CBP's Ruling

ItemHTS codeCBP's description of the line
Golden Acacia Dining TableHTS 9403.60.8040Other furniture and parts thereof: Other wooden furniture: Other: Dining tables

Explanation

Heading 9403 covers other furniture and its parts. CBP placed the table in the subheading for other wooden furniture and on the line for dining tables, which fits its wooden top and base and its use for dining.

The letter also notes. The letter also finds the table qualifies for USMCA preferential tariff treatment, because its non-originating wooden slab and root base make the required change in tariff classification. For marking, the letter applies the tariff shift rules of 19 CFR 102 and finds the country of origin is where the table is produced from that wood.

Does this apply to your product?

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

  • Is it a dining table?
  • Are the tabletop and base both made of wood?
  • Is any metal limited to plates and fasteners that join the top to the base?

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
9403.60.8040✓ Still in the scheduleHeading 9403 › Other wooden furniture › Dining tablesToday's duty from Canada 

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

Related rulings

Rulings N357951, N359190, N356713, N356892, N356938, N356872, N360761 and N361977 also classify wooden furniture in subheading 9403.60.80, on another statistical line. N357951 also rules on USMCA eligibility and country of origin.

  • N357951February 17, 2026The tariff classification, United States-Mexico-Canada Trade Agreement (USMCA), and country of origin of wooden furniture9403.60.8093
  • N359190March 13, 2026Wooden furniture from Canada9403.60.8093
  • N356713December 12, 2025Wooden shelved furniture from Canada9403.60.8093
  • N356892December 12, 2025Wooden furniture from Indonesia9403.60.8093
  • 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
Read CBP's full ruling N359145 The letter as CBP published it, on rulings.cbp.gov

Borderless, a licensed U.S. customs brokerage, summarized CBP ruling N359145 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