This guide is general information, not customs advice. Classification depends on the exact goods and how they are entered; confirm with a licensed customs broker before you file.
The ruling: N360145
On 9 April 2026 CBP issued New York ruling N360145 on a German "3D Welding Table PROFI Premium Line (PP) D28": an industrial steel worktable with system bores and clamping holes, used as a flat reference surface for locating and clamping workpieces. CBP decided:
| How it is imported | HTS code | Description of the line |
|---|---|---|
| Complete table (1 tabletop and 4 legs) | 9403.20.0090 | Other metal furniture: other: other |
| Tabletop or legs imported separately | 9403.99.9045 | Parts of furniture: other: of metal: other |
CBP read the Explanatory Notes to Chapter 94, which include furniture for shops and workshops, and found the welding table to be floor-standing metal furniture of that kind. It also ruled out heading 9017, because the table is used to clamp machines and workpieces, not to draft on.
Source: CBP ruling N360145.
Why not 8468 (welding machinery parts)?
Heading 8468 covers welding machines and apparatus, and 8468.90 their parts. CBP's own guidance on welding apparatus notes that items not essential or dedicated to a machine are unlikely to be classified as its parts. A 3D table works with any welding process and any machine, which is why the furniture heading fits better. You will still see codes such as 7326.90 or 8468.90 on shipping data from other countries; national tariffs differ beyond the first six digits.
What changes the code
- Complete or split. A table shipped with its legs or frame is a complete article. A platform shipped without its base is a part. Decide this before the quotation, because it changes the paperwork. See Buying a welding table top only.
- Accessories in the same shipment. Clamps, stops and pins may be classified separately from the table. Ask your broker whether a matched fixture kit is entered with the table or line by line.
- Destination country. The first six digits (9403.20, 9403.99) are shared across countries that use the Harmonized System. The national digits after them are not. EU buyers use the CN code; see CBAM and welding table imports and EU melt-and-pour rules.
Duty is a separate question
The HTS line sets the base duty, but a steel table from China can also be subject to additional duties layered on top. Whether a line falls within Section 232 steel derivatives is a separate check; read Section 232 and welding table imports and compare landed cost, not factory price, as set out in Buying a 3D welding table from China for a US shop.
What to put on your documents
Ask your supplier to describe each line on the commercial invoice and packing list as the goods actually ship: complete table or platform only, hole system, size, material, net weight, and accessories listed separately. Agree the HTS code with your broker before the goods leave the factory, so the paperwork and the entry match.
Request a quote with your table size and whether it ships with its base.