9403.40.90.60 - Cabinets designed for permanent installation 🖩
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 category, HTS Code 9403.40.90.60, specifically classifies cabinets designed for permanent installation, implying they are built-in or affixed to a structure and not intended for freestanding use. This designation focuses on their integral nature within a building's design, distinguishing them from modular or portable furniture.
It is important to differentiate these permanently installed cabinets from sibling categories such as dining tables (9403.40.90.40), which are freestanding and intended for a specific dining function, or other miscellaneous wooden kitchen furniture (9403.40.90.80), which encompasses a broader range of items not specifically designated for permanent installation or other specialized uses. The key criterion here is the intention for fixed placement and integration into the architectural space.
As this is a leaf node within the HTS structure, there are no further subcategories. Therefore, classification under 9403.40.90.60 relies solely on meeting the criteria of being a wooden cabinet intended for permanent installation, typically found in kitchens, and not falling under more specific classifications. Examples include built-in pantry units, integrated sink cabinets, or custom-designed wall units that become a permanent fixture.