9403.20.00.11 - Floor-standing, metal-top ironing boards 🖩
Details
| Field | Value |
|---|---|
| Unit of Quantity | No. |
| General Rate of Duty (Column 1 - General) | Free |
| Special Rate of Duty (Column 1 - Special) | N/A |
| Column 2 Rate of Duty | 45% |
| Quota Quantity | N/A |
| Additional Duties | N/A |
Overview
This classification pertains to floor-standing ironing boards specifically constructed with metal tops. These are distinct from other types of furniture by their primary function: providing a stable, heat-resistant surface for ironing clothes. The "metal-top" specification is crucial for distinguishing these items, as it indicates the material composition of the primary ironing surface.
At this level, the primary distinction is from "Other" metal furniture that does not serve the specific purpose of an ironing board. This category is narrowly defined to encompass only those articles explicitly designed and functioning as floor-standing ironing boards with metal tops.
As a leaf node, there are no further subcategories. Therefore, the classification of an item under 9403.20.00.11 hinges directly on its physical characteristics (floor-standing, metal top) and its intended use as an ironing board. Items that are not floor-standing, do not have a metal top, or are designed for purposes other than ironing would fall into different HTS classifications.