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October 2024, question 34
Classification · Classification: GRIs, notes and headings
What is the CLASSIFICATION of a greenhouse cabinet measuring 48" high by 36" wide by 20" deep? The greenhouse is constructed of a wooden frame with unreinforced, translucent plastic sides and roof that allow for light to enter. The wooden frame is the component that forms the structure of the greenhouse and gives the item its essential character. The greenhouse has two cabinet doors that open to reveal three, evenly spaced, interior wooden shelves for plants. The shelves specifically fit the width and depth of the greenhouse. The greenhouse is designed for placement on the ground or floor.
- 4421.99.9880
- 9403.60.8081
- 9406.10.0000
- 9406.90.0120
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CBP's answer: B. B: 9403.60.8081
Chapter 94 Note 2 puts articles in headings 9401 to 9403 when they are designed for placing on the floor or ground, and this greenhouse cabinet is. It is wooden furniture, so it falls in 9403.60.80, other wooden furniture (B), not a greenhouse building of 9406.
are to be classified in those headings only if they are designed for placing on the floor or ground Chapter 94, Note 2
Other furniture and parts thereof: > Other wooden furniture: > Other 9403.60.80
Search for: furniture designed for placing on the floor or ground
CBP's key cites: HTSUS 9403.60.8081; Chapter 94, Note 2
Edition note: CBP's key 9403.60.8081 is not in the 2026 HTSUS. Under 9403.60.80 the pinned edition now has statistical lines .10, .40, .89 (teak) and .93 (other), so a wooden cabinet like this would now report 9403.60.8093. The 8-digit subheading is unchanged.
Question and key from CBP's October 2024 exam and answer key. The walk-through is ours; quotes are from the pinned editions in the reference viewer (HTSUS 2026 Basic, 19 CFR 2025 edition).