Analysis
Heading 9403 of the Harmonized Tariff Schedule covers other furniture and parts thereof. It divides into 12 six-digit subheadings and 25 eight-digit tariff lines, with 86 ten-digit statistical suffixes below them.
Every one of its 25 tariff lines is duty-free at the general rate, so classification within the heading affects statistics and Chapter 99 measures rather than the base duty.
The largest subheadings are 9403.99 (other, 6 lines), 9403.40 (wooden furniture of a kind used in the kitchen, 3 lines), 9403.50 (wooden furniture of a kind used in the bedroom, 3 lines) and 9403.30 (wooden furniture of a kind used in offices, 2 lines).
Its median rate of duty-free sits at the 27th percentile of the headings in chapter 94.
By Census's concordance, most of its statistical lines are made by Household and Institutional Furniture Manufacturing (33712), Showcase, Partition, Shelving, and Locker Manufacturing (337215) and Nonupholstered Wood Household Furniture Manufacturing (337122). Those are the NAICS industries a US producer of these goods would report under.
Tariff lines
| Line | Description | General rate |
|---|---|---|
| 9403.10.00 | Metal furniture of a kind used in offices | Free |
| 9403.20.00 | Other furniture and parts thereof: other metal furniture | Free |
| 9403.30.40 | Bent-wood furniture | Free |
| 9403.30.80 | Wooden furniture of a kind used in offices: other | Free |
| 9403.40.40 | Bent-wood furniture | Free |
| 9403.40.60 | Designed for motor vehicle use | Free |
| 9403.40.90 | Other: other | Free |
| 9403.50.40 | Bent-wood furniture | Free |
| 9403.50.60 | Designed for motor vehicle use | Free |
| 9403.50.90 | Other: other | Free |
| 9403.60.40 | Bent-wood furniture | Free |
| 9403.60.80 | Other wooden furniture: other | Free |
| 9403.70.40 | Of reinforced or laminated plastics | Free |
| 9403.70.80 | Furniture of plastics: other | Free |
| 9403.82.00 | Furniture of other materials, including cane, osier, bamboo or similar materials: of bamboo | Free |
| 9403.83.00 | Furniture of other materials, including cane, osier, bamboo or similar materials: of rattan | Free |
| 9403.89.30 | Of cane, osier or similar materials | Free |
| 9403.89.60 | Other: other | Free |
| 9403.91.00 | Parts: of wood | Free |
| 9403.99.10 | Of furniture of a kind used for motor vehicles | Free |
| 9403.99.20 | Of cane, osier, bamboo or similar materials | Free |
| 9403.99.30 | Of reinforced or laminated plastics | Free |
| 9403.99.40 | Of rubber or plastics: other | Free |
| 9403.99.50 | Of textile material, except cotton | Free |
| 9403.99.90 | Other: other | Free |