The tariff classification of wooden furniture from China

N361977June 2, 2026CLA-2-94:OT:RR:NC:|N5:433
CATEGORY: Classification
TARIFF NO.: 9403.60.8093
Xu YuGeomark Technology Ltd.15902A Halliburton Road, # 666Hacienda Heights, CA 91745RE: The tariff classification of wooden furniture from ChinaDear Xu Yu:In your letter dated
June 2, 2026
, you requested a tariff classification ruling. In lieu of samples, technical andillustrative literature, a product description, and a manufacturing synopsis were provided for review.The “Murphy Chest Bed (item PDBFC08DW-Q-V)” is a multi-functional wooden furniture unit. TheMurphy chest bed is a hide-away bed frame that will accommodate a queen size mattress (not included). When not used as a bed, the wooden furniture unit folds into a faux chest or dresser. The wooden furnitureunit is 24" in length, 55.5" in width, and 42.4" in height when folded, and is 76.3" in length, 55.5" in width,and 42.4" in height when fully extended. When extended, a left and right storage cavity is present in thelower drawer space. To convert the multi-functional furniture piece from its closed state as a chest into itsopen state as a bed: 1) the lower drawer mechanism is pulled out, extending the accordion-fold guide railsand sides to form the bed frame, 2) the top cover wood panel is retracted to allow for the release of the folddown horizontal mattress support foundation, 3) a mattress is then placed onto the bed frame foundation. Theprinciple use of a Murphy chest bed is to equip a non-bedroom for temporary use by an overnight guest. TheMurphy chest bed is a large, somewhat formal piece of furniture that will likely be placed in a living room,family room, office or other multi-purpose room where it will serve to stow a fold-away mattress andbedding until needed, and provide an attractive surface from which to display pictures or other ornamentalitems. In the condition at the time of importation into the United States (U.S.), the wooden furniture unit willinclude a power strip with USB charging ports, all hardware required for assembly, will be packaged in 3cartons, and will be sold at retail sale as one unit.The applicable subheading for the subject merchandise will be subheading 9403.60.8093, Harmonized TariffSchedule of the United States (HTSUS), which provides for “Other furniture and parts thereof: Otherwooden 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