9403.30.80.21 - Of teak (Tectona spp.) 🖩
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 | 40% |
| Quota Quantity | N/A |
| Additional Duties | N/A |
Overview
This HTS category, 9403.30.80.21, specifically covers wooden office furniture constructed from teak (Tectona spp.). Teak is a hardwood recognized for its durability, water resistance, and natural oils, making it a premium material for furniture construction. This designation applies to a broad range of office furniture items, such as desks, chairs, filing cabinets, and shelving units, provided they are predominantly made of teak and designed for use in an office environment.
The key differentiator for this subcategory lies in its precise material specification: teak. It is distinguished from sibling categories that classify office furniture made from other specific hardwoods like Padauk, Narra, various rosewoods, or Wenge. These distinctions are crucial for accurate tariff assessment, as different wood types can carry varying duty rates. This category is distinct from the "Other" category (9403.30.80.90), which serves as a residual classification for wooden office furniture made from teak not specifically enumerated or for furniture where teak is not the predominant material.
As this is a leaf node within the HTS structure, there are no further subcategories for this specific code. Therefore, classification under 9403.30.80.21 is final for office furniture predominantly constructed from teak. Importers and exporters should ensure that the material composition and intended use align precisely with the scope of this code to avoid misclassification and potential penalties.