Duty Rates
General (Column 1 - MFN)
The duty provided in the applicable subheading + 25%
This is an ad valorem duty, meaning the import duty is calculated as a percentage (25%) of the declared value of the imported goods.
Column 2 Rate (Non-Tariff Treaty Countries)
This rate applies to countries without normal trade relations (most-favored-nation status) with the United States:
The duty provided in the applicable subheading + 25%
Column 2 rates are substantially higher than Column 1 rates and are rarely applied in modern international trade due to most-favored-nation agreements.
What HTS 9903.76.02 Covers
This is a Chapter 99 provision, not a standard product classification. It applies an additional trade measure to upholstered wooden furniture products described in subdivision (d) of the related U.S. note to subchapter III of Chapter 99. Covered goods are still classified under their regular furniture heading, generally within heading 9401, with this number reported alongside.
Notes for Importers
Typical affected products are wooden-frame sofas, upholstered chairs and similar seating with wooden frames. Whether the measure applies depends on the product scope in the referenced U.S. note and the applicable origin rules, so the same furniture from different countries may be treated differently. Non-upholstered wooden furniture and metal-frame upholstered seating may fall under different Chapter 99 provisions or none at all, so verify against the current note text.
Product Category
Special Classification and Provisions
This chapter covers special transactions, returned goods, temporary imports, and other items requiring special classification.
Classification Details
| Field | Value |
|---|---|
| HTS Code | 9903.76.02 |
| Description | Upholstered wooden furniture products provided for in subdivision (d) of U.S. note 37 of this subchapter |
| Chapter | 99 - Special Classification and Provisions |
| General Duty Rate | The duty provided in the applicable subheading + 25% |
| Rate Type | Ad Valorem |
| Special Rates | The duty provided in the applicable subheading + 25% |
Related HTS Codes
Other tariff codes under the same heading:
- 9903.01.01 — Except for products described in headings 9903.01.02, 9903.01.03, 9903.01.04 and 9903.01.05 articles the product of Mexico, as provided for in U.S. note 2(a) to this subchapter
- 9903.01.02 — Articles the product of Mexico that are donations, by persons subject to the jurisdiction of the United States, of articles, such as food, clothing, and medicine, intended to be used to relieve human suffering, as provided for in U.S. note 2(b) to this subchapter
- 9903.01.03 — Articles the product of Mexico that are informational materials, including but not limited to, publications, films, posters, phonograph records, photographs, microfilms, microfiche, tapes, compact disks, CD ROMs, artworks, and news wire feeds
- 9903.01.04 — Articles that are entered free of duty under the terms of general note 11 to the HTSUS, including any treatment set forth in subchapter XXIII of chapter 98 and subchapter XXII of chapter 99 of the HTS, as related to the USMCA
- 9903.01.05 — Potash that is a product of Mexico, as provided for in U.S. note 2(c) to this subchapter
- 9903.01.10 — Except for products described in headings 9903.01.11, 9903.01.12, 9903.01.13, 9903.01.14 or 9903.01.15, articles the product of Canada, as provided for in U.S. note 2(j) to this subchapter
- 9903.01.11 — Articles the product of Canada that are donations, by persons subject to the jurisdiction of the United States, of articles, such as food, clothing, and medicine, intended to be used to relieve human suffering, as provided for in U.S. note 2(k) to this subchapter
- 9903.01.12 — Articles the product of Canada that are informational materials, including but not limited to, publications, films, posters, phonograph records, photographs, microfilms, microfiche, tapes, compact disks, CD ROMs, artworks, and news wire feeds
Frequently Asked Questions
What is 9903.76.02 used for?
It is a Chapter 99 line that applies an additional trade measure to upholstered wooden furniture covered by the referenced U.S. note. It is reported together with the furniture's regular HTS classification.
Does this apply to all imported upholstered furniture?
No. It applies only to products meeting the description in subdivision (d) of the relevant U.S. note, generally upholstered furniture with wooden frames, subject to the action's scope and origin rules.
What is the normal HTS code for upholstered wooden seating?
Upholstered seats with wooden frames are typically classified within heading 9401, for example under subheading 9401.61. The Chapter 99 number is added on top of that classification when applicable.
What is the HTS code 9903.76.02 used for?
HTS code 9903.76.02 is the harmonized tariff schedule code for Upholstered wooden furniture products provided for in subdivision (d) of U.S. note 37 of this subchapter. This code is used to classify and identify this product type for customs clearance, duty calculation, and trade statistics.
What is the Column 2 rate for HTS 9903.76.02?
The Column 2 rate is the tariff duty rate applicable to goods from countries that do not have normal trade relations with the United States. This rate is typically higher than Column 1 (Most Favored Nation) rates and is rarely used in modern trade due to most-favored-nation agreements.
Do I need a customs broker to import goods classified under HTS 9903.76.02?
While not always required, using a licensed customs broker is highly recommended for most imports. A customs broker can help ensure proper HTS classification, prepare customs documentation, pay duties correctly, and avoid delays or penalties. Your broker should be familiar with Special Classification and Provisions products.
Which countries receive special tariff rates for HTS 9903.76.02?
Multiple free trade agreements and trade preference programs provide reduced or free tariffs for eligible HTS classifications. Common programs include USMCA (Canada, Mexico), various bilateral FTAs (Korea, Australia, Singapore), GSP for developing countries, and AGOA for eligible African nations. Check the special rates section on this page.
How does HTS code 9903.76.02 affect my import costs?
The HTS code determines the applicable duty rate (either free or a percentage/specific amount), whether your product qualifies for trade agreement benefits, any quota restrictions, and special documentation requirements. Proper classification directly impacts your import expenses, so verify the correct code with your supplier or a customs professional.