The Product
- Steel garage storage cabinets with a rubberwood tabletop work surface, a pegboard and an overhead storage hutch, all on one steel chassis frame.
- The lower cabinet base has 3 columns of drawers, and the hutch is a row of 3 locking cabinets.
- Overall size is about 79 inches wide, 19 inches deep and 73 inches high, with a 72-inch-wide rubberwood top.
- The cabinets are unequipped, and the buyer attaches the included wheel casters in final assembly.
CBP's Ruling
| Item | HTS code | CBP's description of the line |
|---|---|---|
| Steel Mobile Workstation | HTS 9403.20.0050 | Other furniture and parts thereof: Other metal furniture: Household: Other: Other |
Explanation
Heading 9403 covers other furniture and its parts. CBP placed the steel workbench on the line for other household metal furniture.
The letter also notes. CBP notes that the metal storage unit may be subject to antidumping or countervailing duties for certain tool chests and cabinets (A570-056; C570-057). Scope decisions on those orders come from the Commerce Department's International Trade Administration, separate from CBP's classification ruling.
Does this apply to your product?
It likely does if you can answer yes to each of these:
- Is it a workbench with a work surface and storage cabinets built into one piece of furniture?
- Are the cabinets and the frame made of steel?
- Is it furniture for household use, such as garage storage?
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 |
|---|---|---|---|
| 9403.20.0050 | ✓ Still in the schedule | Heading 9403 › Other metal furniture | Today's duty from China |
Checked against today's tariff schedule. The duty calculator opens with the code and country filled in.
Related rulings
N360612, N360809 and N361405 also classified metal furniture under 9403.20.0050. N357456, N359784, N351426, N354111 and N311429 put metal furniture on other lines of 9403.20.00.
- 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
- N311429May 18, 2020Metal furniture from China9403.20.0081
Borderless, a licensed U.S. customs brokerage, summarized CBP ruling N361764 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