The Product
- Industrial steel worktable designed for welding.
- Its top has 3-hole drilling patterns and system bores, so machines, equipment and workpieces can be clamped down for many different uses.
- Gives a precise flat reference surface for locating and aligning workpieces before and during manufacturing.
- Imported complete (1 tabletop, 4 leg posts), or with the tabletop and legs shipped separately.
CBP's Ruling
| Item | HTS code | CBP's description of the line |
|---|---|---|
| Welding table imported complete (1 tabletop and 4 legs) | HTS 9403.20.0090 | Other furniture and parts thereof: Other metal furniture: Other: Other |
| Tabletop or 1 or more legs imported separately | HTS 9403.99.9045 | Other furniture and parts thereof: Parts: Other: Other: Other: Other: Of metal: Other |
Explanation
CBP looked to the Explanatory Notes to Chapter 94. They describe furniture as movable articles made to stand on the floor or ground, used mainly for practical purposes in places like offices and laboratories.
The notes to heading 9403 include furniture for shops and workshops. CBP found the welding table is floor-standing movable metal furniture of that kind. How the table is entered picks the line: complete as metal furniture, or a tabletop or legs alone as parts.
Headings CBP ruled out
- Heading 9017: CBP found it isn't a drafting table: users clamp machines and equipment to its holes rather than draft on it, and it isn't meant for one specific purpose.
Does this apply to your product?
It likely does if you can answer yes to each of these:
- Is it a steel worktable that stands on the floor?
- Is the top drilled with holes for clamping down machines, equipment or workpieces?
- Is it imported as a complete table (9403.20.0090), or as a tabletop or legs alone (9403.99.9045)?
A no to any of them can mean a different code. A licensed broker can classify your product.
The codes 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 Germany |
| 9403.99.9045 | ✓ Still in the schedule | Heading 9403 | Today's duty from Germany |
Checked against today's tariff schedule. The duty calculator opens with the code and country filled in.
Related rulings
N351331, N351495, N352964, N357456, N359784, N360438, N360612 and N360809 also classify metal furniture in the same subheading, on other statistical lines.
- 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
- N360612April 14, 2026Metal furniture from China9403.20.0050
- N360809May 1, 2026Metal furniture from China9403.20.0050
Borderless, a licensed U.S. customs brokerage, summarized CBP ruling N360145 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