Skip to content

Classification guide · HTS 9403

How does CBP classify metal, wood and plastic furniture?

CBP classified the furniture in these rulings under heading 9403, other furniture, and split it by material: metal, wood or plastics. When a piece mixed materials, CBP often classified it by the part giving its essential character, like the loft bed's metal frame in N360065. Metal furniture drew the most rulings, on the lines of 9403.20.

The codes CBP used

  • 9403.60.8093Other wooden furniture.

    Wood made up the piece or gave it its essential character. In N347317, particle board panels carried most of a display rack's weight and gave it its structure.

    Rulings: N347317, N356872, N345829, N360761

  • 9403.20.0050Other household metal furniture.

    CBP placed metal pieces for the home here. When a second material was mixed in, the metal frame gave the essential character in N348010, N344829 and N343588.

    Rulings: N348010, N344829, N343588, N342578

  • 9403.20.0090Metal furniture outside the household lines and outside the group of counters, lockers, racks, shelves and similar fixtures.

    CBP found the goods meet the Chapter 94 meaning of furniture. The cots in N344607 were for FEMA rather than households.

    Rulings: N360145, N344607, N334425, N333922

  • 9403.20.0082Steel racks, within the metal group of counters, lockers, racks, display cases, shelves and similar fixtures.

    In N348677, the metal tabletop and shelves held the merchandise and gave a display table its essential character.

    Rulings: N361192, N348677, N337081, N345902

  • 9403.20.0086Other metal counters, lockers, racks, display cases, shelves, partitions and similar fixtures.

    CBP found the goods are furniture in the Chapter 94 sense. A relay rack bolted to the floor still counts as movable (N333727).

    Rulings: N333727, N338927, N340531, N331285

  • 9403.70Furniture of plastics.

    The plastic parts gave the essential character: the HDPE tabletop of the picnic table in N342104 and the molded plastic of the shed in N344234.

    Rulings: N342104, N344234, N337742

  • 9403.60.8040Wooden dining tables.

    The tables are made for dining and have wooden tops. The laminated MDF top decided the code for tables on steel pedestal bases (N347128).

    Rulings: N347128, N359145

  • 9403.20.0035Household metal beds or mattress bases that adjust mechanically, don't fold, and pass set width, length and depth.

    The steel base adjusts by hand crank and motor and doesn't fold (N356413).

    Ruling: N356413

  • 9403.20.0040Household metal mattress bases with legs that don't fold or adjust, like a fixed bed frame, above set sizes.

    The metal frame, slats and rails gave the loft bed its essential character over its MDF and particleboard panels.

    Ruling: N360065

  • 9403.20.0048Household metal foldable mattress foundations with legs, like a bed frame, that don't adjust mechanically.

    The steel frame gave the folding cot its essential character by providing support and stability. Its storage bag is classified with it.

    Ruling: N343626

  • 9403.20.0078Metal storage lockers, other than exchange lockers.

    The requester proposed this line for both galvanized steel lockers, and CBP agreed.

    Ruling: N360710

  • 9403.99.9045Other metal parts of furniture.

    CBP put a steel welding table's tabletop or legs here when imported apart from the table. The complete table went to 9403.20.0090.

    Ruling: N360145

What separates them

  • 9403.60.8040 or 9403.20.0050

    CBP has historically found a table's top gives it its essential character, and N347128 applied that to MDF tops. In N344829 and N334127, metal frames controlled instead, on weight, cost and look.

    Rulings: N347128, N344829, N334127

  • 9403.20.0086 or 9403.20.0090

    The last metal line is a catch-all for goods outside the group of counters, lockers, racks, shelves and similar fixtures. CBP found a tooling rack similar to those because it holds articles for future use.

    Ruling: N332052

  • 9403.20.0090 or 9402

    As imported, the computer cart in N334425 lacked the features of a medical cart, such as drawer inserts and a fetal monitor tray. The prep table in N344559 didn't meet the definition of medical furniture either.

    Rulings: N334425, N344559

  • 9403.20.0086 or 8716

    A wheeled pit cart stayed furniture because it stores and moves cleaning supplies within a warehouse. CBP found it isn't designed mainly to carry goods from one place to another.

    Ruling: N331285

  • 9403.70 or 9503

    CBP found a children's standing easel isn't a toy. Its large writing surface is used mainly for drawing, coloring and painting, which CBP doesn't count as significant play value.

    Ruling: N337742

  • 9403.20.0050 or 8306

    The iron windchime holder meets the definition of furniture in heading 9403. So Section XV note 1(k) keeps it out of the base metal section, which includes the ornament heading 8306.

    Ruling: N331585

Duty today by origin

The all-in duty for entries on November 10, 2026, from the same tariff engine as the duty calculator. Rates change; the calculator has today's figure for your own origin and value.

Rate lineGeneralChinaVietnamIndiaMexicoCanadaGermany (EU)JapanSouth KoreaTaiwanThailand
9403.20.00Other metal furnitureFree37.5% to 50%9903.88.03, 9903.05.31, 9903.82.0912.5% to 25%9903.05.84, 9903.82.0910% to 25%9903.05.44, 9903.82.0910% to 25%9903.05.55, 9903.82.0960% to 75%9903.05.29, 9903.03.14, 9903.82.0910% to 25%9903.05.39, 9903.82.0912.5% to 25%9903.05.49, 9903.82.0912.5% to 25%9903.05.71, 9903.82.0910% to 25%9903.05.76, 9903.82.0912.5% to 25%9903.05.77, 9903.82.09
9403.60.80OtherFree37.5%9903.88.03, 9903.05.3112.5%9903.05.8410%9903.05.4410%9903.05.5560%9903.05.29, 9903.03.1410%9903.05.3912.5%9903.05.4912.5%9903.05.7110%9903.05.7612.5%9903.05.77

A range means the 10-digit lines under that 8-digit line resolve differently. "+" marks a line with a per-unit duty component the percentage does not capture. "*" marks lines the engine could not price. Chapter 99 headings beneath a rate are the additional-duty provisions applied. AD/CVD, quota, and the regimes listed under "Not included" are not in these numbers.

Source: USITC, 2026 HTS Revision 22, for entries on 2026-11-10. The whole heading, with every line and the programs behind each layer: HTS 9403.

Every ruling in this guide

49 CBP rulings, grouped by the code CBP gave. Each page restates one ruling in plain words.

9403.60.8093: Other wooden furniture

9403.20.0050: Other household metal furniture

9403.20.0090: Metal furniture outside the household lines and outside the group of counters, lockers, racks, shelves and similar fixtures

9403.20.0082: Steel racks, within the metal group of counters, lockers, racks, display cases, shelves and similar fixtures

9403.20.0086: Other metal counters, lockers, racks, display cases, shelves, partitions and similar fixtures

Show all 49 rulings

9403.70: Furniture of plastics

9403.60.8040: Wooden dining tables

9403.20.0035: Household metal beds or mattress bases that adjust mechanically, don't fold, and pass set width, length and depth

9403.20.0040: Household metal mattress bases with legs that don't fold or adjust, like a fixed bed frame, above set sizes

9403.20.0048: Household metal foldable mattress foundations with legs, like a bed frame, that don't adjust mechanically

9403.20.0078: Metal storage lockers, other than exchange lockers

Borderless CHB Inc., a licensed U.S. customs brokerage, wrote this guide from the CBP rulings listed on it and checked each sentence against them. A ruling applies only to goods that match its facts.

Last updated September 30, 2026.

To learn how we write these pages and what a CBP ruling covers, read the rulings section of our Terms of Use.