Analysis
HTS 9403.60.40 covers bent-wood furniture under heading 9403 (other furniture and parts thereof).
Goods from countries without normal trade relations pay the column 2 rate of 42.5% instead of nothing, so origin decides between free entry and a 42.5% duty.
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 337127 (Institutional Furniture Manufacturing), an industry of 516 US establishments employing 21,451 people. That is the industry code a US manufacturer of the same product would normally use.
All 24 neighbouring lines carry the same duty-free rate, so a borderline choice between them changes the statistics reported, not the duty paid.
Every edition we compared, from Jan 2023 to Oct 2026 (Rev. 22), shows the same general rate of Free.
Neighbouring 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 |
| 9403.60.80 | 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 |