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 Vietnam
Dear Ms. Ramsey:
In your letter dated December 11, 2025, you requested a tariff classification ruling. In lieu of samples,
technical and illustrative literature, and a product description are provided for review.
The “Ellington Vanity” is a wooden frame floor standing table, vanity mirror, and a 3-drawer wooden storage
cabinet. The tabletop surface will be affixed to two wooden post legs located at one corner and the 3-drawer
storage cabinet will be located at the other corner. The vanity mirror will be mounted to the tabletop surface.
After assembly, the components will be adapted one to the other and form a unitary whole. The material
construction is 61% Meranti wood, 34.72% composite wood, and 4.28% glass. The moveable piece of
furniture will not be permanently affixed to a wall and will not include a wash basin for permanent
installation onto a building’s plumbing system. The vanity tabletop, 3-drawer cabinet, and the mirror
components will be imported together, unassembled, and in equal quantities, albeit in separate packages. The
piece of furniture (tabletop, 3-drawer cabinet, mirror) will be made available for retail sale as a single unit
and will include all hardware required for assembly. The overall dimensions approximate 45” in width, 20”
in depth, 51” in height, and weighs 108lbs.
The applicable subheading for the subject merchandise will be 9403.60.8093, Harmonized Tariff Schedule of
the United States (HTSUS), which provides for “Other wooden 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