CLA-2-94:OT:RR:NC:N5:433
Vanessa Hurley
Kimball International
1600 Royal Street
Jasper, IN 47546
RE: The tariff classification of wooden furniture from Vietnam
Dear Ms. Hurley:
In your letter dated December 9, 2025, you requested a tariff classification ruling. In lieu of samples,
technical and illustrative literature, and a product description was provided for review.
The “Hospitality Unit” is a 3-door wooden cabinet and stand for the placement and storage of a mini
refrigerator, coffee maker, and a microwave. The “Hospitality Unit” will be used in hotel guest rooms. The
cabinet is constructed of glass, solid wood, veneer, and medium density fiberboard (MDF). The cabinet
includes a pull-out shelf and is intended to provide the user with access to the coffee maker. The cabinet is
fitted with an electrical outlet cutout in the back panel designed to mount a 120-volt receptacle and switch.
The cabinet will rest on top of a stainless steel metal frame stand. The “Hospitality Unit” will be imported
and offered for retail sale as a left-facing (LF) unit (item 3878M23MWHLA), a right-facing (RF) unit (item
3878M23MWHRA), and the stand (item 3878M23MXX-B). When assembled, the cabinet and the stand will
approximate 48" in width, 63" in height, and 21" in depth. In the condition at the time of U.S. importation,
the furniture piece will be packaged unassembled, will be presented in equal quantities, sold at retail sale as
one unit (LF unit + stand or RF unit + stand), and will contain all hardware required for assembly.
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 will be fitted together to form a large system and that the
cabinet component is designed to stand on top of the metal stand component. The “Hospitality Unit” falls
within the construct of Chapter 94, Legal Note 2 and 2(a).
Additionally, the “Hospitality Unit” is a composite good comprised of different materials (glass, wood,
metal) and different components (cabinet, stand). The glass panel door and the wood cabinet materials are
adapted one to the other, are mutually complementary, and together they form a unitary whole. The metal
frame stand provides for structural integrity, secure mounting, fitting, and positioning of the wooden cabinet.
The wooden cabinet allows for the placement and storage of a mini refrigerator, microwave, and coffee
maker. The wood material is the indispensable attribute that strongly marks or serves to distinguish the
structure, core or condition of the article. The essential character of the “Hospitality Unit,” as a whole, is
imparted by the wooden cabinet component.
The applicable subheading for the subject merchandise 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.
The 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/.
This ruling does not address the applicability of any additional duties, taxes, fees, exactions and/or other
charges, which may apply to the goods discussed herein. This includes, but is not limited to, tariffs and other
duties as provided for in Subchapter III to Chapter 99, HTSUS. Thus, for example, in addition to the
classification stated above, the merchandise covered by this ruling may also need to be reported with either
the Chapter 99 provision under which an additional tariff applies or one of the Chapter 99 provisions
covering exceptions to such tariffs.
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 Frequently Asked Questions on
the Trade Remedy/IEEPA page at
https://www.cbp.gov/trade/programs-administration/trade-remedies/IEEPA-FAQ.
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)
Evan Conceicao
Designated Official Performing the Duties of the Division Director
National Commodity Specialist Division