Cabinets|HTS Code

Cabinets harmonized system code

Product Overview Cabinets classified under HTS Code 9403.40 (HTSUS) are defined as freestanding or wall-mounted storage furniture and case goods whose principal function is the enclosed storage or display of goods, documents or equipment. Typical constructions include solid wood, engineered wood (plywood, MDF), metal or mixed‑material assemblies, with surface treatments such as laminates, melamine, lacquer, powder coat or veneer. Physical specifications commonly declared for customs are gross/net weight (10–200 kg per unit), external dimensions (height 0.5–2.2 m; width 0.3–2.5 m; depth 0.15–1.0 m), shelf load capacities (20–100 kg per shelf) and fastening/hardware types (hinges, locks, drawer slides). Processing levels range from raw components (knock‑down/k‑d) to fully assembled and finished units; quality attributes include dimensional tolerances, finish class, load‑bearing performance and cabinetry joinery methods. Subcategories within 9403.40 typically enumerated in commercial documentation include kitchen cabinets, office storage cabinets, display cupboards, filing cabinets and laboratory/utility cabinets. Commercial applications span retail fixtures, office storage and filing, commercial foodservice, laboratory specimen storage and light industrial parts organization. HTS Code Classification & Trade Specifications HTSUS classification for these cabinets is expressed at the six‑digit level as 9403.40 — hierarchically: Chapter 94 (Articles of chapter 94: furniture and similar articles), Heading 9403 (Other furniture and parts thereof), Subheading 9403.40 (furniture within the heading as specified in HTSUS). Classification rationale is based on principal function (storage/display), predominant material and construction; units not primarily designed as seating, bedding, or fixtures integrated into buildings are routed to 9403.40. For customs filings provide material composition, unit net/gross weight (kg), precise external dimensions (mm), shipment quantity (pieces), country of origin and commercial invoice value (USD). Trade considerations include common export packaging such as palletized skids or full wooden crates subject to ISPM 15 fumigation/heat‑treatment requirements, moisture‑barrier wrapping, internal bracing and corner protection; smaller knock‑down units frequently ship in labelled cartons with assembly hardware and instruction sheets. Quality standards referenced by importers and brokers include BIFMA (office cabinetry), ASTM D1037 (panel performance), CARB/TSCA Title VI formaldehyde emission limits and applicable ANSI stability/load tests. Provide clear markings and documentation to support duty determination, valuation and any preferential origin claims.

Cabinets Chapter Note

1.- This Chapter does not cover : (a) Pneumatic or water mattresses, pillows or cushions, of Chapter 39, 40 or 63; (b) Mirrors designed for placing on the floor or ground (for example, cheval-glasses (swing-mirrors)) of heading 70.09; (c) Articles of Chapter 71; (d) Parts of general use as defined in Note 2 to Section XV, of base metal (Section XV), or similar goods of plastics (Chapter 39), or safes of heading 83.03; (e) Furniture specially designed as parts of refrigerating or freezing equipment of heading 84.18; furniture specially designed for sewing machines (heading 84.52); (f) Lamps or light sources and parts thereof of Chapter 85; (g) Furniture specially designed as parts of apparatus of heading 85.18 (heading 85.18), of headings 85.19 or 85.21 (heading 85.22) or of headings 85.25 to 85.28 (heading 85.29); (h) Articles of heading 87.14; (ij) Dentists' chairs incorporating dental appliances of heading 90.18 or dentists' spittoons (heading 90.18); (k) Articles of Chapter 91 (for example, clocks and clock cases); (l) Toy furniture or toy luminaires and lighting fittings (heading 95.03), billiard tables or other furniture specially constructed for games (heading 95.04), furniture for conjuring tricks or decorations (other than lighting strings) such as Chinese lanterns (heading 95.05); or (m) Monopods, bipods, tripods and similar articles (heading 96.20). 2.- The articles (other than parts) referred to in headings 94.01 to 94.03 are to be classified in those headings only if they are designed for placing on the floor or ground. The following are, however, to be classified in the above-mentioned headings even if they are designed to be hung, to be fixed to the wall or to stand one on the other : (a) Cupboards, bookcases, other shelved furniture (including single shelves presented with supports for fixing them to the wall) and unit furniture; (b) Seats and beds. 3.- (A) In headings 94.01 to 94.03 references to parts of goods do not include references to sheets or slabs (whether or not cut to shape but not combined with other parts) of glass (including mirrors), marble or other stone or of any other material referred to in Chapter 68 or 69. (B) Goods described in heading 94.04, presented separately, are not to be classified in heading 94.01, 94.02 or 94.03 as parts of goods.4.- For the purposes of heading 94.06, the expression “prefabricated buildings” means buildings which are finished in the factory or put up as elements, presented together, to be assembled on site, such as housing or worksite accommodation, offices, schools, shops, sheds, garages or similar buildings. Prefabricated buildings include "modular building units" of steel, normally presented in the size and shape of a standard shipping container, but substantially or completely pre-fitted internally. Such modular building units are normally designed to be assembled together to form permanent buildings.