The Product
- A multi-functional wooden furniture unit that works as a hide-away bed frame for a queen size mattress, sold without the mattress.
- Folds into a faux chest or dresser when not used as a bed.
- Mainly used to equip a living room, office or other non-bedroom for an overnight guest.
- Imported with a power strip with USB charging ports and assembly hardware, packed in 3 cartons and sold at retail as one unit.
CBP's Ruling
| Item | HTS code | CBP's description of the line |
|---|---|---|
| Murphy Chest Bed | HTS 9403.60.8093 | Other furniture and parts thereof: Other wooden furniture: Other: Other: Other |
Explanation
Heading 9403 covers other furniture, and CBP placed the Murphy chest bed, a wooden furniture unit, on that heading's line for other wooden furniture.
Does this apply to your product?
It likely does if you can answer yes to each of these:
- Is it a piece of wooden furniture?
- Does it fold out from a chest or dresser shape into a bed frame?
- Is it mainly meant to give a non-bedroom a bed for an overnight guest?
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 |
|---|---|---|---|
| 9403.60.8093 | ✓ Still in the schedule | Heading 9403 › Other wooden 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
N355857 placed wooden shelved furniture on the same line. N262533, N273299, N274657, K89243, N011529, R01715 and L82252 also classified wooden furniture in this subheading.
- N262533April 3, 2015Wooden furniture from China9403.50.9080, 9403.60.8081
- N273299March 24, 2016Wooden furniture from China9403.60.8081
- N274657May 11, 2016Wooden furniture from China9403.60.8081
- N355857November 18, 2025Wooden shelved furniture from China9403.60.8093
- K89243September 10, 2004Wooden furniture from China9403.60.8080
- N011529June 7, 2007Wooden furniture from China9403.40.9080, 9403.60.8080
- R01715April 8, 2005Wooden furniture from China9403.60.8080
- L82252February 4, 2005Wooden furniture from China9403.60.8080
Borderless, a licensed U.S. customs brokerage, summarized CBP ruling N361977 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