9403.10.00

Analysis

HTS 9403.10.00 covers metal furniture of a kind used in offices under heading 9403 (other furniture and parts thereof). US Customs collects import statistics for it under 2 ten-digit suffixes, reported in number of items.

Goods from countries without normal trade relations pay the column 2 rate of 45% instead of nothing, so origin decides between free entry and a 45% duty.

For statistics it divides in two: 9403.10.00.20 for filing cabinets and 9403.10.00.40 for other. Both pay the same duty; the suffix records which kind was imported.

Goods classified here enter the United States duty-free at the general (normal trade relations) rate, as do about 54% of the 110 tariff lines in chapter 94. Chapter 99 measures such as Section 301 or 232 can still apply on top, depending on where the goods come from.

Census statistics map these goods to NAICS 337214 (Office Furniture (except Wood) Manufacturing), an industry of 189 US establishments employing 17,471 people. That is the industry code a US manufacturer of the same product would normally use.