The tariff classification of wooden furniture from Germany

N360761May 12, 2026CLA-2-94:OT:RR:NC:N5:433
CATEGORY: Classification
TARIFF NO.: 9403.60.8093
Martin KuerstenPO Box 172Vacaville, CA 95696RE: The tariff classification of wooden furniture from GermanyDear Mr. Kuersten:In your letter dated
April 16, 2026
, you requested a tariff classification ruling. In lieu of samples, a productdescription and photographs were provided.The subject merchandise, “Wooden Trunk,” is described as a tropical wood storage chest. The trunk depictssymmetrical metal brass designs and patterns throughout the exterior and the lid. The trunk is intended forthe storage of blankets, bedding, clothes, and similar items. The trunk exterior has a front latch lockingmechanism, carrying handles on the sides, and a pair of metal hinges that mounts the trunk base to the trunklid. The trunk dimensions are approximately 37" in length, 18" in width, 22" in height, and weighsapproximately 106 lbs. Information provided convey the trunk will be imported for personal use and is notfor retail sale. The applicable subheading for the subject merchandise will be 9403.60.8093, Harmonized Tariff Schedule ofthe United States (HTSUS), which provides for “Other furniture and parts thereof: Other wooden furniture: Other: Other: Other.” The general rate of duty will be free.The duties cited above are current as of this ruling’s issuance. Duty rates are provided for your convenienceand are subject to change. The text of the most recent HTSUS and the accompanying duty rates are providedat https://hts.usitc.gov/.This ruling does not address the applicability of any additional duties, taxes, fees, exactions and/or othercharges, which may apply to the goods discussed herein. This includes, but is not limited to, tariffs and otherduties as provided for in Subchapter III to Chapter 99, HTSUS. Thus, for example, in addition to theclassification stated above, the merchandise covered by this ruling may also need to be reported with eitherthe Chapter 99 provision under which an additional tariff applies or one of the Chapter 99 provisionscovering exceptions to such tariffs.
For further information to assist with the importation process, please refer to the frequently updated CargoSystems Messaging Service (CSMS) messages at https://www.cbp.gov/trade/automated/cargo-systems-messaging-service and the Trade Remedies page at https://www.cbp.gov/trade/programs-administration/trade-remedies.The holding set forth above applies only to the specific factual situation and merchandise description asidentified in the ruling request. This position is clearly set forth in Title 19, Code of Federal Regulations(CFR), Section 177.9(b)(1). This section states that a ruling letter is issued on the assumption that all of theinformation furnished in the ruling letter, whether directly, by reference, or by implication, is accurate andcomplete in every material respect. In the event that the facts are modified in any way, or if the goods do notconform to these facts at time of importation, you should bring this to the attention of U.S. Customs andBorder Protection (CBP) and submit a request for a new ruling in accordance with 19 CFR 177.2. Additionally, we note that the material facts described in the foregoing ruling may be subject to periodicverification by CBP.This ruling is being issued under the provisions of Part 177 of the Customs and Border ProtectionRegulations (19 C.F.R. 177).A copy of the ruling or the control number indicated above should be provided with the entry documentsfiled at the time this merchandise is imported. If you have any questions regarding the ruling, please contactNational Import Specialist Dharmendra Lilia at [email protected].
Sincerely,
(for)James P. ForkanDirectorNational Commodity Specialist Division