Three Table Set
CN β US| HS Code | Tariff Rate | Origin | Destination | Doc |
|---|---|---|---|---|
| 8306290000 | 10.0% | CN | US | Official Doc |
| 8306300000 | 87.7% | CN | US | Official Doc |
| 9403608040 | 35.0% | CN | US | Official Doc |
| 9403409040 | 35.0% | CN | US | Official Doc |
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AI Analysis
π½οΈ The "Three Table Set": The Hidden Tax Trap of Furniture & Metal Ornaments
π HS Code Reference & Customs Clearance Guide | 2026 Latest Tariff Analysis | Professional Clearance Strategy
π Part I: Product Definition & Classification: Do You Really Understand "Furniture Sets"?
The term "Three Table Set" is commercially ambiguous but legally critical in international trade. It generally refers to a set containing three distinct items, most commonly: 1. Nested Tables / Nesting Tables: Three wooden or metal tables of varying sizes that fit inside one another. 2. Dining Sets: A combination of tables (e.g., one main dining table + two side tables) or table + chairs (though "Table Set" implies tables).
In customs classification, materials dictate the code. The provided data highlights a sharp divide between Base Metal Ornaments/Parts and Wooden Furniture. Misclassification leads to massive duty discrepancies (0% vs. 77.7%).
β οΈ Key Distinction:
- If the items are ornamental statuettes or non-functional metal parts β HS 8306 (Low Duty)
- If the items are functional furniture (dining/kitchen) made of wood β HS 9403 (High Duty)
- If the items are metal frames/mirrors used as furniture parts β HS 8306.30 (Extremely High Duty)
π¦ Part II: HS Code Classification Details (Based on Provided Data)
Based on the input data, here is the precise breakdown for components that might make up a "Three Table Set." Note that a "Set" itself does not have a single HS code; it is classified based on its essential character or component parts.
| HS Code | Product Description | Material/Type | Duty Rate (Total) | Key Condition |
|---|---|---|---|---|
| 8306.29.00.00 | Statuettes and other ornaments, of base metal; and parts thereof: Other | Base Metal (Non-ornamental/Statues) | 0.0% | If the "tables" are actually decorative metal statuettes or pure ornaments, not functional furniture. |
| 8306.30.00.00 | Photograph, picture or similar frames; mirrors; and parts thereof | Base Metal (Frames/Mirrors) | 77.7% | HIGH RISK: If the "tables" include metal frames or mirrors, or if classified as "frames/parts." Applies: 2.7% Base + 25% Additional + 50% Steel/Aluminum/Copper Surcharge. |
| 9403.60.80.40 | Other wooden furniture: Other Dining tables | Wood | 25.0% | If the set contains wooden dining tables. Applies: 0% Base + 25% Additional. |
| 9403.40.90.40 | Wooden furniture of a kind used in the kitchen: Other Dining tables | Wood (Kitchen-specific) | 25.0% | If the set contains wooden kitchen/dining tables. Applies: 0% Base + 25% Additional. |
π Critical Observation:
- Wooden Dining Tables are taxed at 25% (Additional Surcharge).
- Metal Ornaments (Statues) are taxed at 0%.
- Metal Frames/Mirrors/Parts are taxed at 77.7% (due to Section 301 + Steel/Aluminum/Copper surcharges).
- Do NOT classify functional wooden tables as metal ornaments (8306) or vice versa.
π° Part III: 2026 Latest Tariff Rate Detailed Explanation
β Applicable Country: United States (US)
β Origin: China (CN)
β Effective Date: 2025/2026 Regulations
π― 1. 8306.29.00.00 β Statuettes and Other Ornaments (Base Metal)
| Item | Detail |
|---|---|
| Base Duty | 0.0% |
| Additional Surcharge | 0.0% |
| Total Tax | 0.0% |
| Explanation | This is the most favorable rate for metal items if they are classified as "statuettes or ornaments." However, if these items are functional tables, this classification is incorrect and will trigger audits. |
π― 2. 8306.30.00.00 β Frames, Mirrors, and Parts (Base Metal)
| Item | Detail |
|---|---|
| Base Duty | 2.7% |
| Additional Surcharge (Section 301) | +25.0% |
| Steel/Aluminum/Copper Surcharge | +50.0% |
| Total Tax | 77.7% |
| Explanation | This is a penalty-rate category. It applies if the furniture includes metal frames, mirrors, or if the metal parts are classified as "frames/parts" rather than general base metal articles. The 50% surcharge is specific to steel, aluminum, and copper products. |
π― 3. 9403.60.80.40 β Wooden Dining Tables (Other Wooden Furniture)
| Item | Detail |
|---|---|
| Base Duty | 0.0% |
| Additional Surcharge (Section 301) | +25.0% |
| Total Tax | 25.0% |
| Explanation | Standard wooden dining tables are subject to a flat 25% additional duty. No base duty applies, but the surcharge is significant. |
π― 4. 9403.40.90.40 β Wooden Kitchen/Dining Tables
| Item | Detail |
|---|---|
| Base Duty | 0.0% |
| Additional Surcharge (Section 301) | +25.0% |
| Total Tax | 25.0% |
| Explanation | Similar to above, but specifically for tables used in kitchens. The rate remains 25%. |
π Key Insight:
- If your "Three Table Set" is wooden, you pay 25%.
- If it is metal, the risk is high:
- If classified as ornaments/statues: 0% (but risky if functional).
- If classified as frames/parts: 77.7% (devastating).
- Recommendation: Ensure functional tables are not misclassified as "metal parts" or "frames" to avoid the 77.7% rate.
π οΈ Part IV: Customs Clearance Practical Advice (Avoiding Pitfalls)
β 1. Essential Documentation Checklist
| Document | Required? | Description |
|---|---|---|
| Product Specifications | β | Detailed list of the 3 items, materials (Wood vs. Metal), dimensions, and usage (Dining vs. Decorative). |
| Material Certificate | β | Crucial for metal items to prove whether it is "ornamental" or "structural/frame." |
| Commercial Invoice | β | Must clearly describe items as "Wooden Dining Tables" or "Metal Decorative Statuettes," NOT vague terms like "Set." |
| Packing List | β | Show how the 3 tables are packed (nested? separate?). |
| Photos | β | Clear images of all 3 tables, including legs, surfaces, and any metal/wood joinery. |
β 2. Classification Strategy & Keywords
| Scenario | Correct HS Code | Declaration Text Example | Risk Level |
|---|---|---|---|
| 3 Wooden Dining Tables | 9403.60.80.40 or 9403.40.90.40 |
"Wooden Dining Table Set, 3 Pieces, Solid Oak" | Medium (25% Duty) |
| 3 Metal Decorative Statues | 8306.29.00.00 |
"Metal Statuettes, Decorative Ornaments, Not Furniture" | Low (0% Duty) - Must be non-functional |
| Metal Table with Glass Top/Frame | AVOID 8306.30 | Classify as Furniture (Wood/Metal Composite) if functional. If purely metal frame, high risk of 77.7% | High Risk |
| Mixed Set (Wood + Metal Parts) | Depends on Essential Character | Often classified as Wooden Furniture (9403...) if wood is dominant |
Medium |
π₯ Golden Rule:
"Functional Furniture is Furniture, Not Ornament."
If the metal item can hold a plate or be sat upon (even as a side table), it is NOT a statue (8306.29). It may be classified as a part of furniture, potentially triggering the 77.7% rate if seen as a "frame/part."
β 3. Special Cases
| Case | Advice |
|---|---|
| Nested Tables (Metal) | If purely decorative, argue 8306.29. If functional, risk 9403 (if wood-like finish) or 7323 (other tableware, if not in data). Note: Data only provides 8306.29, 8306.30, 9403.60, 9403.40. Stick to these. |
| Mixed Material Set | If 2 wood tables + 1 metal table, the set is often classified by the value or essential character. If wood dominates, 9403. |
| Mirror-Top Tables | If the table top is a mirror, it may trigger 8306.30 (Mirrors). Danger! This leads to 77.7%. Advise against mirror tops if importers want low duty. |
π Part V: Global Market Comparison (2026)
| Market | Recommended HS Code | Duty Rate | Notes |
|---|---|---|---|
| πΊπΈ USA | 9403.60.80.40 (Wood) / 8306.29 (Metal Ornaments) |
25% (Wood) / 0% (Metal Ornaments) / 77.7% (Metal Parts) | High Complexity. Avoid "Metal Parts" classification for furniture. |
| π¨π³ China | 9403.60 (Import Duty) |
Varies (Usually 0-5%) | No Section 301 surcharges. |
| πͺπΊ EU | 9403.60 |
0% (Most MFN rates are 0%) | No additional surcharges. |
| π¬π§ UK | 9403.60 |
0% | Post-Brexit, many furniture items are 0%. |
π Conclusion:
The USA is the most challenging market due to Section 301 and Steel/Aluminum/Copper surcharges.
- Wooden Tables: Safe at 25%.
- Metal Ornaments: Safe at 0% if truly non-functional.
- Metal Frames/Parts: Avoid due to 77.7% rate.
π Part VI: Common Errors & Pitfalls (Blood Lessons)
β Error 1: Classifying functional metal tables as "Statues" (8306.29)
π Consequence: Customs rejects, reclassifies as "Parts" (8306.30) β 77.7% Duty + Penalties.
β Error 2: Calling a wooden table set "Metal Ornaments" because of metal legs
π Consequence: Material mismatch β Audit, delay, potential reclassification to 9403 (25%).
β Error 3: Ignoring the "Mirror" component in a table
π Consequence: If a table has a mirrored top, it may be seen as a "Mirror" (8306.30) β 77.7% Duty.
β Correct Approach:
"Set of 3 Wooden Dining Tables, Solid Wood, No Metal Components" β
9403.60.80.40(25%)
"Set of 3 Metal Decorative Statues, Non-Functional" β8306.29.00.00(0%)
π― Part VII: Conclusion: Precise Classification Saves Money
π― Key Takeaway:
πΉ Wooden Tables: Pay 25%. Safe, straightforward.
πΉ Metal Ornaments: Pay 0%. Only if non-functional.
πΉ Metal Frames/Parts: Pay 77.7%. Avoid at all costs.
π Action Plan:
1. Confirm Material: Is it Wood or Metal?
2. Confirm Function: Is it Furniture (functional) or Ornament (decorative)?
3. Check for Mirrors/Glass: If yes, risk increases.
4. Declare Precisely: Use terms like "Wooden Dining Table" or "Decorative Metal Statue," NOT "Table Set" which is ambiguous.
π£ Immediate Action:
π Consult a customs broker if the set is mixed material.
π Avoid8306.30by ensuring no "frames" or "mirrors" are classified as metal parts.
β¨ Professional Clearance, Start with Accurate Classification!
πΌ Every 1% of duty saved is profit kept!
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About HS Code Classification
The Harmonized System (HS) is an internationally standardized nomenclature developed by the World Customs Organization (WCO) to classify traded products. Over 200 countries use the HS system as the basis for customs tariffs, trade statistics, and import/export regulations.
Each HS code follows a hierarchical structure:
- Chapter (2 digits) β Broad category of goods (e.g., Chapter 84: Machinery and Mechanical Appliances)
- Heading (4 digits) β More specific grouping within the chapter
- Subheading (6 digits) β Internationally standardized breakdown, used by all WCO member countries
- National subdivisions (8-10 digits) β Country-specific extensions for further classification, such as US HTSUS 10-digit codes
Correct HS code classification is essential for smooth customs clearance, accurate duty payment, and compliance with trade regulations. Misclassification can lead to customs delays, overpayment of duties, or penalties.
When importing from CN to US, the applicable tariff rates may include:
- Most-Favored-Nation (MFN) rate β The standard duty rate applied to WTO members
- General rate β Applied to countries without trade agreements
- Trade remedy duties β Additional tariffs such as Section 301 (anti-dumping), Section 232 (national security), or countervailing duties
The information provided on this page is for reference purposes only. For official classification, please consult with your local customs authority or a licensed customs broker.