CLA-2-94:OT:RR:NC:N5:433
Kendra Highlands
QVC Group
1200 Wilson Drive
West Chester, PA 19380
RE: The tariff classification of wooden shelved furniture from China
Dear Ms. Highlands:
In your letter dated November 7, 2025, you requested a tariff classification ruling. In lieu of samples,
technical and illustrative literature, and a product description is provided for review.
Item S111273, the “Cozy Cottage Wall Shelf,” is a triangle shaped four-tier shelf constructed of 100%
medium density fiberboard (MDF) that will allow for the placement and storage of objects. The piece of
furniture conveys a decorated snow-covered tree. The four shelves are painted green, and the triangle border
facade is painted white. Metal inserts located on the rear of the furniture piece will allow the shelving unit to
be wall mounted. The shelf dimensions approximate 17.2” in width, 22.83” in height, and 5.51” in depth.
The ruling request seeks classification of the subject merchandise in heading 4420 or heading 9403 of the
Harmonized Tariff Schedule (HTS).
The Harmonized Commodity Description and Coding System Explanatory Notes (ENs) constitutes the
official interpretation of the Harmonized System at the international level.
The ENs to Chapter 94 of the HTS, for “Furniture,” states: “the term “furniture” means: Any “moveable”
articles (not included under other more specific headings of the Nomenclature), which have the essential
characteristic that they are constructed for placing on the floor or ground, and which are used, mainly with a
utilitarian purpose, to equip private dwellings, hotels, theatres, cinemas, offices, churches, schools, cafes,
restaurants, laboratories, hospitals dentists’ surgeries, etc., or ships, aircraft, railway coaches, motor vehicles,
caravan-trailers or similar means of transport. (It should be noted that, for the purposes of this Chapter,
articles are considered to be “movable” furniture even if they are designed for bolting, etc., to the floor, e.g.,
chairs for use on ships). Similar articles (seats, chairs, etc.,) for use in gardens, squares, promenades, etc., are
also included in this category.”
The subject article is within the construct of the Chapter 94 ENs for furniture and is not more specifically
provided for elsewhere in the tariff schedule.
Further, Chapter 94, Legal Note 2, and 2(a) provides: “articles (other than parts) referred to in headings 9401
to 9403 are to be classified in those headings only if they are designed for placing on the floor or ground.
The following are, however, to be classified in the above-mentioned headings even if they are designed to be
hung, to be fixed to the wall or to stand one on the other:
2(a) Cupboards, bookcases, other shelved furniture (including single shelves presented with supports
for fixing them to the wall) and unit furniture.”
A review of the facts finds the subject article is designed to be hung, fixed to the wall, and is shelved
furniture. The “Cozy Cottage Wall Shelf” falls within the construct of Chapter 94, Legal Note 2 and 2(a).
The applicable subheading for the subject article 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.
Trade Remedy:
Effective March 4, 2025, pursuant to U.S. Note 2(u) to Subchapter III, Chapter 99, all products of China and
Hong Kong as provided by heading 9903.01.24, HTSUS, other than products classifiable under headings
9903.01.21, 9903.01.22, and 9903.01.23, HTSUS, will be subject to an additional 10 percent ad valorem rate
of duty. At the time of entry, you must report the applicable Chapter 99 heading, i.e. 9903.01.24, in addition
to subheading 9403.60.8093, HTSUS, listed above.
Effective April 5, 2025, Executive Orders implemented “Reciprocal Tariffs.” All imported merchandise
must be reported with either the Chapter 99 provision under which the reciprocal tariff applies or one of the
Chapter 99 provisions covering exceptions to the reciprocal tariffs. At this time, products of China, Hong
Kong, and Macau will be subject to an additional ad valorem rate of duty of 10 percent. At the time of entry,
you must report the Chapter 99 heading applicable to your product classification, i.e. 9903.01.25, in addition
to subheading 9403.60.8093, HTSUS, listed above.
Pursuant to U.S. Note 20 to Subchapter III, Chapter 99, HTSUS, products of China classified under
subheading 9403.60.8093, HTSUS, unless specifically excluded, are subject to an additional 25 percent ad
valorem rate of duty. At the time of importation, you must report the Chapter 99 subheading, i.e.,
9903.88.03, in addition to subheading 9403.60.8093, HTSUS, listed above.
The HTSUS is subject to periodic amendment, so you should exercise reasonable care in monitoring the
status of goods covered by the Note cited above and the applicable Chapter 99 subheading. For background
information regarding the trade remedy initiated pursuant to Section 301 of the Trade Act of 1974, including
information on exclusions and their effective dates, you may refer to the relevant parts of the USTR and CBP
websites, which are available at
https://ustr.gov/issue-areas/enforcement/section-301-investigations/tariff-actions and
https://www.cbp.gov/trade/programs-administration/trade-remedies, respectively.
The tariffs and additional duties cited above are current as of this ruling’s issuance. Duty rates are provided
for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying
duty rates are provided at https://hts.usitc.gov/.
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)
Deborah Marinucci
Designated Official Performing the Duties of the Division Director
National Commodity Specialist Division