CLA-2-94:OT:RR:NC:N5:433
Nicole Ramsey
William Sonoma Inc
6300 Fallwater Trail, Suite 100
The Colony, TX 75056
RE: The tariff classification of wooden furniture from Indonesia
Dear Ms. Ramsey:
In your letter dated December 10, 2025, you requested a binding tariff classification. In lieu of samples,
technical and illustrative literature, and a product description were provided.
The “Marina Bathroom Vanity Base,” is a cabinet frame constructed of 64% Meranti wood and 36%
composite wood. Information provided states, “[T]he intended use of this item is to house a marble topper in
the sink component and provide storage of items kept in a bathroom of the home.” The vanity cabinet base
has a left and right cabinet door, internal shelving, and two drawers for the placement and storage of objects.
The dimensions of the cabinet base are approximately 56” in width, 22” in depth, and 32” in height. In the
condition at the time of U.S. importation, the vanity cabinet base is unequipped, it will be imported without a
marble countertop. After U.S. importation, the ultimate purchaser will have the option to customize the
vanity cabinet base with different variations of a top to complete the item.
The ruling request seeks classification of the vanity cabinet base in subheading 9403.60.8093 or
9403.91.0080, Harmonized Tariff Schedule of the United States, (HTSUS). Subheading 9403.91.0080
HTSUS does not completely describe the vanity cabinet base and is not the most specific article description,
classification in subheading 9403.91.0080 is precluded.
The applicable subheading for the subject merchandise will be 9403.60.8093 HTSUS, which provides for
“Other furniture and parts thereof: Other wooden furniture: Other: Other: Other.” The rate of duty is 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