9403.70.80.20 - Office
Details
| Field | Value |
|---|---|
| Unit of Quantity | No. |
| General Rate of Duty | Free |
| Special Rate of Duty | N/A |
| Column 2 Rate of Duty | 25% |
| Quota Quantity | N/A |
| Additional Duties | N/A |
Overview
This HTS subcategory, 9403.70.80.20, specifically classifies "Office" furniture when it is made of plastics. This designation encompasses a broad range of plastic furniture items primarily designed and intended for use in an office environment. Examples include plastic desks, office chairs with plastic components, filing cabinets constructed from plastic, office partitions, and other modular office furnishings manufactured from plastic materials. The key distinguishing factor is the intended use within a commercial or administrative workspace.
When classifying plastic furniture, it is important to differentiate this category from its siblings. For instance, while 9403.70.80.01, 9403.70.80.02, and 9403.70.80.03 cover specialized plastic furniture for children such as cribs, toddler beds, and play yards, this subcategory focuses exclusively on adult-oriented office furnishings. Similarly, 9403.70.80.15 (Other household) and 9403.70.80.31 (Other) represent broader categories for plastic furniture not specifically designated for office use or for other miscellaneous plastic furniture not otherwise specified.
As a leaf node, 9403.70.80.20 has no further subdivisions. Therefore, the classification hinges on confirming the material (plastics) and the primary intended purpose (office use). If a plastic furniture item is designed for both office and other uses, its classification will depend on the predominant function or design emphasis. Imported goods falling under this classification are thus specifically identified as plastic office furniture, distinct from plastic furniture for other residential or specialized applications.