9403.20.00.48 - Stationary (not mechanically adjustable) 🖩
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 HTS classification, 9403.20.00.48, specifically covers metal furniture designed for household use that is stationary and not mechanically adjustable. It encompasses a range of "other" metal furniture items that do not fit into more specific subheadings within the broader metal furniture category. This includes items like metal shelving units, cabinets, and general storage furniture for domestic settings where adjustability is not a feature. The emphasis is on fixed, non-moving metal furniture intended for residential applications.
The key differentiator for this category from its sibling, 9403.20.00.46, lies in the absence of mechanical adjustability. While sibling categories might include metal furniture that can be raised, lowered, or otherwise adjusted via mechanical means, this classification is strictly for those items that maintain a fixed position and structure. Both fall under "other metal furniture" and "household" use, but the presence or absence of mechanical adjustment is the definitive criterion for distinguishing between them.
As this is a leaf node in the HTS database, there are no further subcategories to explore. Therefore, classification under 9403.20.00.48 is final based on the established criteria of being "other metal furniture," "household," "stationary," and "not mechanically adjustable." It's crucial to ensure the item is indeed made of metal, intended for domestic use, and lacks any mechanisms for physical adjustment to correctly apply this classification.