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Updated September 17, 2026

What is the HTS code for a wooden sample display unit?

HTS code

9403.60.8093

CBP classified wooden floor and wall mounted display units, built to hold and show door, window and flooring samples, under HTS 9403.60.8093 in ruling N359190. That line covers other wooden furniture, and CBP found the units are functional furniture rather than manufacturer samples.

  • Made in Canada
  • CBP ruling N359190
  • March 13, 2026
  • Current
Today's duty from Canada

The Product

  • Floor and wall mounted display units with frames of wood, plywood and particleboard.
  • Shelves and drawers for storing and displaying door, window and flooring samples.
  • Styles include standing, wall mounted, single and double door, pullout and atelier displays.

CBP's Ruling

ItemHTS codeCBP's description of the line
Floor and wall mounted display unitsHTS 9403.60.8093Other furniture and parts thereof: Other wooden furniture: Other: Other: Other

Explanation

CBP found the display units are functional articles of furniture: they hold and show samples so buyers can place orders for the products on display.

Heading 9403 covers other furniture, and CBP placed the units on its line for other wooden furniture.

Headings CBP ruled out

  • The Chapter 98 provision for manufacturer samples that the request asked for: The units are the furniture that holds and shows the samples. CBP said the units themselves are not color, design or raw material manufacturer samples.

Does this apply to your product?

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

  • Is it a display unit that stands on the floor or mounts on a wall?
  • Is the frame made of wood, plywood or particleboard?
  • Does it have shelves or drawers for storing and showing samples?
  • Is the unit itself furniture for holding samples, rather than a sample?

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
9403.60.8093✓ Still in the scheduleHeading 9403 › Other wooden furnitureToday's duty from Canada 

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

Related rulings

Rulings N356713, N356892, N356938, N356872, N360761, N361977, N355857 and N357951 also place wooden furniture, including shelved units, under 9403.60.8093.

  • 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
  • N355857November 18, 2025Wooden shelved furniture from China9403.60.8093
  • N357951February 17, 2026The tariff classification, United States-Mexico-Canada Trade Agreement (USMCA), and country of origin of wooden furniture9403.60.8093
Read CBP's full ruling N359190 The letter as CBP published it, on rulings.cbp.gov

Borderless, a licensed U.S. customs brokerage, summarized CBP ruling N359190 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