CLA-2-94:OT:RR:NC:N5:433
Chantal Fortin
Groupe Cabico
677 Rue Akhurst
Coaticook, QC J1A 0B4
Canada
RE: The tariff classification of wooden furniture from Canada
Dear Ms. Fortin:
In your letter dated February 25, 2026, you requested a tariff classification ruling. In lieu of samples,
technical and illustrative literature were provided for review.
Item 1, the “Essence,” item 2, the “Elmwood,” and item 3, the “Cabico,” are a series of floor and wall
mounted display units that include (1) standing door displays, (2) wall mounted door displays, (3) single and
double door displays, (4) pullout displays, and (5) atelier displays that are constructed of wood, plywood, and
particleboard frames. The display units incorporate shelves and drawers for storage and display. The
dimensions of the displays range from 22 ½" - 108" in width, 10 7/8" - 23 3/4" in depth, and 43" - 96" in
height.
The ruling request seeks classification of the subject merchandise in subheading 9811.00.60, Harmonized
Tariff Schedule of the United States (HTSUS). We disagree. The floor and wall mounted display units in and
of themselves are not color, design, or raw material manufacturer samples, but functional articles of furniture
that will provide for the placement, storage, and display of door samples, window samples, flooring samples,
etc. and are intended for the sole purpose of taking prospective future purchase orders of the displayed
contents.
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 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 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 Forkan
Designated Official Performing the Duties of the Division Director
National Commodity Specialist Division