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There is no single cabinet HTS code that correctly covers every kitchen cabinet, bathroom vanity, ready-to-assemble cabinet, or cabinet component imported into the United States.
U.S. tariff classification depends on the merchandise as imported—including its material, intended use, degree of assembly, whether it is a complete article or a part, and in some cases which component gives a composite product its essential character. Under the current Harmonized Tariff Schedule of the United States, permanently installed wooden kitchen cabinets, other wooden furniture such as certain bathroom vanities, and wooden furniture parts can fall under different statistical reporting numbers.
For importers, dealers, OEM buyers, builders, and procurement teams, classification is no longer just a customs-entry detail. The base Chapter 94 duty may be free for many wooden furniture classifications, while separate Chapter 99 tariffs, Section 232 duties, Section 301 measures, and antidumping or countervailing duties can materially change landed cost.
The practical rule is simple: identify exactly what is crossing the U.S. border before assigning an HTS code.
The Harmonized Tariff Schedule of the United States, or HTSUS, is the tariff classification system used for merchandise imported into the United States.
The international Harmonized System provides the common framework through the first six digits. The United States extends those classifications to more detailed HTSUS provisions and statistical reporting numbers.
The U.S. International Trade Commission maintains the HTSUS, while U.S. Customs and Border Protection administers classification at the border and issues binding classification rulings.
Classification is governed by the General Rules of Interpretation, legal notes, heading and subheading language, and other applicable tariff rules. A product’s commercial name—such as “cabinet,” “vanity,” “RTA cabinet,” or “storage cabinet”—does not by itself determine the classification.
That distinction is especially important for professional buyers using wholesale cabinet sourcing strategies, because an overseas supplier’s HS code should not automatically be treated as the final U.S. HTSUS classification.
Correct classification affects more than the number printed on a customs entry.
The HTSUS classification can affect the ordinary customs duty, Chapter 99 reporting, eligibility for trade preferences, statistical reporting, Section 232 or Section 301 treatment, and other import requirements.
For cabinets, this has become particularly important because the ordinary Column 1 general duty for several relevant Chapter 94 wooden furniture provisions is free, while additional trade measures may still apply.
For example, the current HTSUS identifies:
| Import scenario | Potential HTSUS starting point | Key distinction |
| Wooden kitchen cabinet designed for permanent installation | 9403.40.9060 | Kitchen furniture; permanent installation |
| Other wooden furniture, including certain vanities | 9403.60.8093 | Depends on product design, use, and imported condition |
| Other wooden furniture parts | 9403.91.0080 | Must actually be imported as a part rather than a complete article |
| Other wooden kitchen furniture | 9403.40.9080 | Kitchen furniture not described by the more specific permanent-installation provision |
| Metal cabinet or metal furniture | Other Chapter 94 provisions may apply | Material can change the classification |
| Hinges, slides, handles, or other hardware | May classify outside the furniture-parts provision | Function and material must be analyzed separately |
These are classification scenarios, not blanket assignments. Importers should review the current tariff schedule and the facts of the specific merchandise before filing an entry.
HTSUS 9403.40 covers wooden furniture of a kind used in the kitchen. Within that category, 9403.40.9060 specifically describes cabinets designed for permanent installation.
CBP illustrated this treatment in ruling N032653, involving custom-built wooden kitchen cabinets imported partially assembled. CBP classified the cabinets under 9403.40.9060.
That ruling is useful because it demonstrates why installation design matters. A product intended to become permanently installed kitchen cabinetry presents a different classification question from a movable piece of storage furniture.
Bathroom vanities require their own analysis. The HTSUS does not provide one universal statistical number labeled simply “bathroom vanity.”
Certain wooden vanities can fall within the “other wooden furniture” provisions of heading 9403. In CBP ruling N337700, CBP considered bathroom vanities consisting of wooden cabinet bases, engineered-stone countertops, and ceramic sinks imported together.
CBP applied the General Rules of Interpretation and concluded that the wooden cabinet base imparted the essential character to the composite merchandise. The products were classified as wooden furniture.
The statistical suffixes within the HTSUS can change over time. Importers should therefore use the current tariff schedule rather than copying the statistical number from an older ruling. Buyers comparing different vanity configurations can also review standard bathroom vanity sizes and configurations while keeping product specification and customs classification as separate exercises.
A wooden component imported separately and identifiable as a furniture part can potentially fall under 9403.91.0080, which currently covers other parts of furniture of wood.
But “cabinet part” is not a universal customs category.
A door, drawer component, panel, countertop, hinge, drawer slide, handle, fastener, or decorative accessory may require a different classification depending on its material, construction, function, and imported condition.
CBP’s older N032653 ruling, for example, treated wooden toe kicks, mouldings, fillers, and columns cut to size for the kitchen cabinets as furniture parts when imported separately. The statistical number cited in that 2008 ruling has since changed, illustrating why importers should not rely on an old 10-digit number without checking the current HTSUS.
Shipping a cabinet flat-packed does not necessarily make every board, panel, door, and fastener a separate “part” for classification purposes.
General Rule of Interpretation 2(a) provides that a reference to a complete article can include the article presented unassembled or disassembled. CBP applied this principle in N337700 when complete but unassembled vanities were imported as components packaged separately and presented together.
That makes the imported condition critical.
An RTA kitchen cabinet package containing the components necessary to form the finished cabinet may present a different classification result from replacement doors or isolated wooden components imported independently.
The importer of record has the primary customs responsibility for entering merchandise using reasonable care, including providing the classification, value, and information CBP needs to assess duties and determine whether other legal requirements have been met.
Using a supplier’s code does not transfer that responsibility.
Licensed customs brokers can help prepare and file entries and can provide valuable classification expertise. Their involvement does not eliminate the importer’s need for accurate product information.
CBP specifically notes that while brokers can assist with import compliance, the responsible importing party must still maintain appropriate compliance controls.
Foreign manufacturers should provide the technical facts needed for classification, such as:
The supplier can provide the facts. The U.S. importer should verify the U.S. classification.
A builder purchasing domestically from a U.S. distributor may not be the importer of record. However, import classification can still affect quoted pricing, tariff surcharges, substitution decisions, inventory availability, and lead times.
Large-volume buyers should therefore understand whether pricing is domestic-delivered, duty-paid, FOB, or otherwise dependent on import costs.
The classification analysis should begin with the physical merchandise and transaction that actually enters the United States.
Important questions include:
Importers should not select a tariff number solely because its description sounds commercially familiar.
For unassembled goods, GRI 2(a) may be important. For composite products such as a vanity consisting of a wood cabinet, stone top, and ceramic sink, GRI 3(b) and essential-character analysis may become relevant.
The base classification and the final duty calculation are not the same thing.
For example, 9403.40.9060 currently carries a free general rate of duty. That does not mean a subject imported kitchen cabinet necessarily enters the United States with zero tariff liability.
The Section 232 wood-products measure uses Chapter 99 provisions in conjunction with specified Chapter 94 classifications. CBP’s Section 232 implementation guidance for timber, lumber, furniture, kitchen cabinets, and vanities identifies 9403.40.9060, 9403.60.8093, and 9403.91.0080 among the provisions relevant to the kitchen-cabinet-and-vanity measure.
HTS classification does not determine by itself whether merchandise is within the scope of an antidumping or countervailing duty order.
The U.S. Department of Commerce maintains AD/CVD orders covering certain wooden cabinets, vanities, and components from China. Commerce’s written scope—not merely the HTS number—is controlling for determining the merchandise covered by those orders.
This distinction is critical because two products sharing an HTS number may not necessarily have identical trade-remedy treatment.
| Date | Development | Practical significance |
| April 21, 2020 | Commerce issued AD and CVD orders on wooden cabinets and vanities from China | Created a separate country- and scope-specific trade-remedy regime |
| September 9, 2025 | Continuation of the China wooden cabinet and vanity AD/CVD orders became effective after the first sunset review | The orders remain in force |
| September 29, 2025 | Section 232 wood-products proclamation issued | Established additional tariffs on specified wood products, including subject cabinets and vanities |
| October 14, 2025 | Section 232 cabinet and vanity duties took effect | Subject entries became subject to the applicable additional Chapter 99 duty |
| December 31, 2025 | The scheduled cabinet and vanity tariff increase was delayed for one year | The 25% general additional rate remained in place rather than increasing on January 1, 2026 |
| January 1, 2027 | Current scheduled date for the general cabinet and vanity Section 232 rate to increase to 50% | Importers should recheck the law and current HTS before shipments expected to enter around this date |
The September 2025 proclamation and the December 31, 2025 amendment should be read together because the amendment changed the scheduled increase date.
HTS classification does not normally require a cabinet to obtain a special “HTS certificate.” Instead, importers need records that support the facts underlying the classification.
A useful classification file may include:
Those records can also support broader import compliance. Wood products may create separate requirements under laws such as the Lacey Act, which Cabinet World addresses in its guide to Lacey Act requirements for imported wood cabinets and furniture.
When classification remains uncertain, an importer can use CBP’s binding ruling process before importation. A binding ruling request should provide complete and accurate facts about the merchandise and proposed transaction.
Professional buyers sourcing imported cabinet programs should ask questions that expose the assumptions behind the landed-cost quote:
For large programs, procurement teams should require these answers before comparing landed costs between suppliers.
Incorrect classification can distort the true landed cost of an imported cabinet program.
A quote based only on the free ordinary duty rate for a Chapter 94 provision may significantly understate cost if an additional Chapter 99 tariff applies. Conversely, assuming that every cabinet-like product receives the same additional tariff can also produce inaccurate budgeting.
Classification mistakes can create other operational problems: customs inquiries, entry corrections, duty bills, broker rework, delayed releases, or disputes over who bears an unexpected tariff cost.
The issue becomes more significant for production builders and multifamily projects because a small classification error can repeat across containers, phases, buildings, or communities.
Procurement teams should therefore treat customs classification as part of landed-cost validation rather than as an administrative step performed after the purchase order is issued.
As of September 25, 2026, HTS classification has become especially important for cabinet importers because the United States now applies a Section 232 tariff framework specifically covering designated kitchen cabinets, vanities, and specified parts.
The September 29, 2025 presidential proclamation imposed a 25% additional tariff on covered kitchen cabinets and vanities beginning October 14, 2025. It also covered specified parts used in those products. A December 31, 2025 amendment delayed the previously scheduled increase from 25% to 50% until January 1, 2027.
The current Chapter 99 framework also contains country-specific provisions for certain trading partners. Importers should therefore verify both origin and the Chapter 99 treatment in effect on the actual entry date rather than assuming the general rate applies to every country.
This is one reason the classification analysis matters so much. The Section 232 implementation identifies specific underlying HTSUS provisions, including 9403.40.9060, 9403.60.8093, and 9403.91.0080. At the same time, merchandise classified under one of those provisions is not automatically a subject kitchen cabinet, vanity, or cabinet part merely because the tariff number appears in the Section 232 note. The product description and applicable legal notes still matter.
Separately, the Department of Commerce continued the antidumping and countervailing duty orders on wooden cabinets and vanities from China effective September 9, 2025 after the first five-year sunset review. Those orders are independent of Section 232. Their written scope includes specified permanently installed wooden cabinets, vanities, RTA merchandise, and wooden components, subject to stated exclusions.
Professional buyers managing these overlapping requirements can use Cabinet World’s broader imported cabinet compliance checklist for U.S. buyers to separate tariff classification from other customs, environmental, origin, and documentation issues.
The procurement implication for late-2026 purchasing is straightforward: do not hard-code today’s tariff assumption into 2027 landed-cost models. The scheduled January 1, 2027 increase should be monitored, but procurement teams should verify the policy actually in force when merchandise enters the United States rather than assuming a scheduled future rate will necessarily remain unchanged.
There is no single code for every kitchen cabinet. Wooden kitchen cabinets designed for permanent installation are specifically provided for under HTSUS 9403.40.9060. Other kitchen furniture, metal cabinetry, components, and products imported in different conditions may require other classifications.
Certain wooden bathroom vanities may classify under HTSUS 9403.60.8093 as other wooden furniture, but the correct classification depends on the actual product. Vanities imported with countertops and sinks can require an analysis of the complete merchandise and the component imparting essential character.
HTSUS 9403.91.0080 covers other furniture parts of wood and can apply to qualifying wooden cabinet components. It should not automatically be used for every item called a cabinet part. Hardware, countertops, decorative accessories, and complete RTA cabinets can require different treatment.
Not necessarily. Under GRI 2(a), an article imported unassembled or disassembled can be classified as the complete article. A complete RTA cabinet package therefore should not automatically be entered as miscellaneous furniture parts simply because final assembly occurs after importation.
The current Column 1 general rate for 9403.40.9060 is free, but that does not establish the total duty liability. Subject cabinets can be covered by additional Chapter 99 duties, including the Section 232 wood-products measure, and other trade remedies may apply depending on origin and scope.
No. HTS numbers can help identify potentially relevant merchandise, but Commerce’s written scope is controlling for antidumping and countervailing duty orders. The China wooden cabinet and vanity orders expressly state that HTSUS numbers are provided for convenience and customs purposes while the written description of the scope is dispositive.
A supplier’s classification can be useful information, but a U.S. importer should independently verify the HTSUS classification. Foreign suppliers may use their country’s tariff nomenclature, older statistical numbers, or classifications that do not reflect U.S. legal interpretations.
Importers can review the current HTSUS and relevant CBP CROSS rulings and work with qualified customs professionals. For a recurring product or significant classification question, the importer can also request a prospective binding ruling from CBP with complete product and transaction information.
The most important point about cabinet HTS classification is that the correct code follows the merchandise—not the marketing label.
A wooden kitchen cabinet designed for permanent installation may fall under 9403.40.9060. A wooden bathroom vanity may require classification under 9403.60.8093. A separately imported wooden component may fall under 9403.91.0080. An RTA shipment containing the elements of a complete cabinet may still be classified as the complete article, while hardware or other components may belong elsewhere in the tariff schedule.
Importers must then move beyond the base HTS code and determine whether Section 232, country-specific Chapter 99 provisions, Section 301 measures, AD/CVD orders, or other requirements affect the entry.
For dealers, builders, developers, and procurement teams comparing imported and domestically stocked programs, the safest approach is to verify classification, origin, trade-remedy exposure, and landed cost before committing to volume. Cabinet buyers can pair that customs review with a broader builder cabinet procurement strategy and review current cabinet and vanity inventory only after confirming that the product, documentation, pricing, and import assumptions fit the specific project.
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