9403.60.80.89 - Of teak (Tectona spp.)
Details
| Field | Value |
|---|---|
| Unit of Quantity | No. |
| General Rate of Duty | Free |
| Special Rate of Duty | N/A |
| Column 2 Rate of Duty | 40% |
| Quota Quantity | N/A |
| Additional Duties | N/A |
Overview
This HTS classification, 9403.60.80.89, specifically designates wooden furniture that is not otherwise specified in preceding headings within Chapter 94 and is crafted from teak (Tectona spp.). This category is reserved for finished wooden furniture pieces where teak is the predominant material by value or constitutes a significant, distinguishing characteristic. Examples within this sub-category might include, but are not limited to, teak chairs, tables, cabinets, or shelving units that do not fit into more narrowly defined subheadings.
It is important to distinguish this category from its sibling, 9403.60.80.93, also classified under "Other" wooden furniture. While both fall under the broad umbrella of unspecified wooden furniture, the "Of teak" designation in 9403.60.80.89 signifies a specific material requirement. If a wooden furniture item is not primarily made of teak, or if teak is not its defining material characteristic, it would likely fall under the "Other" sibling category. The classification hinges on the presence and prominence of teak as the primary wood species.
As this is a leaf node within the HTS structure, there are no further subcategories to introduce. The classification terminates at this level, meaning that once an item is determined to be wooden furniture, not otherwise specified, and predominantly made of teak, it is definitively classified under 9403.60.80.89. Therefore, the focus for practical classification at this juncture is on accurately identifying the material composition and ensuring the item's general furniture purpose aligns with the broader scope of heading 9403.