Analysis
HTS 9403.40.90 covers other: other under heading 9403 (other furniture and parts thereof). US Customs collects import statistics for it under 3 ten-digit suffixes, reported in number of items.
Goods from countries without normal trade relations pay the column 2 rate of 40% instead of nothing, so origin decides between free entry and a 40% duty.
The normal trade relations rate here is zero, shared by about 54% of the 110 tariff lines in chapter 94, a useful check when a neighbouring dutiable line is a candidate. Chapter 99 measures such as Section 301 or 232 can still apply on top, depending on where the goods come from.
The other lines in the same group are 9403.40.40 (bent-wood furniture, duty-free) and 9403.40.60 (designed for motor vehicle use, duty-free).
Census statistics map these goods to NAICS 337122 (Nonupholstered Wood Household Furniture Manufacturing), an industry of 2,075 US establishments employing 22,266 people. That concordance is how imports of this line are compared with US output.
The ten-digit suffixes separate dining tables and cabinets designed for permanent…. The duty is the same across them; the suffix matters for statistics, licensing and some quotas, and an entry needs all ten digits.
Statistical suffixes
Neighbouring lines
| Line | Description | General rate |
|---|---|---|
| 9403.40.40 | Bent-wood furniture | Free |
| 9403.40.60 | Designed for motor vehicle use | Free |