RE: The tariff classification of floor standing wooden furniture from Argentina

U.S. Department of Homeland Security U.S. Customs and Border Protection National Commodity Specialist Division One World Trade Center, Suite 51.201 New York, NY 10007 U.S. Customs and Border Protection N364400 September 2, 2026 CLA-2-94:OT:RR:NC:N5:433 CATEGORY: Classification TARIFF NO.: 9403.60.8093 Marcelo Chevalie White River International Corp. 10660 NW 123 St., Unit 101 Medley, FL 33178 RE: The tariff classification of floor standing wooden furniture from Argentina Dear Mr. Chevalie: In your letter dated August 19, 2026, you requested a tariff classification ruling. In lieu of samples, technical and illustrative literature, product descriptions, and a manufacturing synopsis were provided for review. Items 1 through 5 comprise the Kaspi Shelf line, specifically the Large (SHW1906), Medium (SHW1606), and Small (SHW1306) standard models, alongside the Medium (SBW1606) and Small (SBW1306) Open Base variations. All are imported as flat-packed, ready-to-assemble (RTA) wooden furniture. The floor-standing furniture pieces are constructed of medium density fiberboard (MDF) panels with polyvinylchloride (PVC) edge banding and melamine-finished surfaces. The wooden panels of each item are assembled using the included knock-down camlock hardware and dowel pins. After assembly, items 1, 2, and 3 will have 3-tiers of shelving and items 4 and 5 will have 2-tiers of shelving with open bases. Literature provided states, “[T]he merchandise consists of freestanding shelving and storage furniture intended primarily for residential and educational environments, including homes, classrooms, playrooms, reading areas, and other learning spaces. The principal use is the storage, organization, and display of books, toys, educational materials, classroom supplies, and similar household or educational articles.” All five items share a uniform width of approximately 12.2 inches and a height of 24.8 inches, varying only in their length. Item 1 is the longest, measuring approximately 36.8 inches in length. Items 2 and 4 are identical in size, each with a length of approximately 25 inches. Similarly, items 3 and 5 share the same dimensions, both measuring approximately 13.2 inches long. The applicable subheading for the above described items will be 9403.60.8093, Harmonized Tariff Schedule of the 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.
For further information to assist with the importation process, please refer to the frequently updated Cargo Systems 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 as identified 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 the information furnished in the ruling letter, whether directly, by reference, or by implication, is accurate and complete in every material respect. In the event that the facts are modified in any way, or if the goods do not conform to these facts at time of importation, you should bring this to the attention of U.S. Customs and Border 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 periodic verification by CBP. This ruling is being issued under the provisions of Part 177 of the Customs and Border Protection Regulations (19 C.F.R. 177). A copy of the ruling or the control number indicated above should be provided with the entry documents filed at the time this merchandise is imported. If you have any questions regarding the ruling, please contact National Import Specialist Dharmendra Lilia at [email protected]. Sincerely, (for) James P. Forkan Director National Commodity Specialist Division