Under-Sink Base Cabinet for Permanent Install

Wooden base cabinet tailored for under-sink permanent installation, with plumbing cutouts and adjustable legs for floor fixing. Classified in HTS 9403.40.90.60 as kitchen-specific permanent furniture.

Import Duty Rates by Country of Origin

Origin CountryMFN RateCh.99 SurchargesTotal Effective Rate
🇨🇳ChinaFree+35.0%35%
🇲🇽MexicoFree+10.0%10%
🇨🇦CanadaFree+10.0%10%
🇩🇪GermanyFreeFree
🇯🇵JapanFreeFree

Alternative Classifications

This product could be classified differently depending on its characteristics or intended use.

9403Same rate: 35%

If plastic components dominate

Plastic kitchen furniture parts separate from wooden assemblies.

9406Lower: 12.9% vs 35%

If prefabricated with plumbing pre-installed

Modular units with fittings may qualify as prefabricated buildings.

4418Lower: 13.2% vs 35%

If door fronts only, not full cabinet

Assembled wooden fronts are joinery, excluding complete furniture.

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Import Tips & Compliance

Specify plumbing compatibility in invoices to justify kitchen use

Ensure no hazardous finish materials to pass VOC regulations

Bundle with sink hardware only if not creating a set classification