9403.50

Analysis

Subheading 9403.50 covers wooden furniture of a kind used in the bedroom, within heading 9403. The first six digits are shared by every country that uses the Harmonized System, so this part of the code is the same in the US, UK and EU schedules; the 3 US tariff lines below it are national.

Every one of its 3 tariff lines is duty-free at the general rate, so classification within the subheading affects statistics and Chapter 99 measures rather than the base duty.

The US splits it as follows: 9403.50.40 for bent-wood furniture (duty-free), 9403.50.60 for designed for motor vehicle use (duty-free) and 9403.50.90 for other: other (duty-free).

By Census's concordance, most of its statistical lines are made by Nonupholstered Wood Household Furniture Manufacturing (337122) and Motor Vehicle Seating and Interior Trim Manufacturing (336360). Those are the NAICS industries a US producer of these goods would report under.

Goods only reach 9403.50 once they fall within heading 9403 (other furniture and parts thereof). Under General Rule 6, subheadings are then compared only with others at the same level, so a product is matched against its siblings, not against lines elsewhere in the chapter.