The Product
- A queen loft bed: an elevated bed frame with built-in stairs and storage cavities underneath, standing on the floor.
- Made of a powder coated steel frame with MDF and particleboard panels that form the stairs and storage space.
- The steel frame isn't mechanically adjustable and doesn't fold. It gives the bed foundation, banister rail, stairs and storage their structure and support.
- About 109 inches long, 73 inches wide and 81 inches high, with a 1,000 pound load capacity.
- Ships unassembled with hardware in two boxes and sells as one unit. The mattress is sold separately.
CBP's Ruling
| Item | HTS code | CBP's description of the line |
|---|---|---|
| Queen loft bed with integrated stairs and storage | HTS 9403.20.0040 | Other furniture and parts thereof: Other metal furniture: Household: Other: Mattress bases with legs, not foldable, having the characteristics of a stationary (not mechanically adjustable) bed frame, of a width exceeding 91.44 cm, of a length exceeding 184.15 cm and of a depth exceeding 8.89 cm |
Explanation
Chapter 94 note 2 says furniture must be designed to stand on the floor, though beds and bookcases count either way. CBP found the loft bed is floor standing and takes a mattress, and its storage cavities work like a bookcase.
The bed mixes steel with MDF and particleboard, so CBP applied GRI 3(b): a composite good is classified by the component that gives it its essential character. The metal frame, slats, banister rail and stair rails are 60 percent of the material cost and 70 percent of the weight, and the frame gives the unit its structure and support. CBP found the metal components impart the essential character, so the bed is other metal furniture, on the line for stationary, non-folding bed frames with legs.
Does this apply to your product?
It likely does if you can answer yes to each of these:
- Is it a floor-standing bed frame that doesn't fold or adjust mechanically?
- Does a steel frame give it its structure, making up most of its cost and weight?
- Is it wider than 91.44 cm, longer than 184.15 cm and deeper than 8.89 cm?
- Is it sold without the mattress?
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 |
|---|---|---|---|
| 9403.20.0040 | ✓ Still in the schedule | Heading 9403 › Other metal furniture › Mattress bases with legs, not foldable, having the characteristics of a stationary (not mechanically adjustable) bed frame, of a width exceeding 91.44 cm, of a length exceeding 184.15 cm and of a depth exceeding 8.89 cm | Today's duty from China |
Checked against today's tariff schedule. The duty calculator opens with the code and country filled in.
Related rulings
N357456, N359784, N360612, N360809, N351426, N354111, N361405 and N361764 also classify metal furniture under the same other metal furniture subheading, on other statistical lines.
- N357456January 29, 2026Metal furniture from China9403.20.0086
- N359784March 18, 2026Metal furniture from China9403.20.0086
- N360612April 14, 2026Metal furniture from China9403.20.0050
- N360809May 1, 2026Metal furniture from China9403.20.0050
- N351426August 1, 2025Metal furniture from China9403.20.0086
- N354111October 20, 2025Metal furniture from China9403.20.0086
- N361405May 13, 2026Metal furniture from China9403.20.0050
- N361764June 1, 2026Metal furniture from China9403.20.0050
Borderless, a licensed U.S. customs brokerage, summarized CBP ruling N360065 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