N023913 N0 Ruling Active

The tariff classification of cabinets and racks from Canada.

Issued March 25, 2008 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 9403.20.0030, 9403.20.0020

Headings: 9403

Product description

You have submitted descriptive literature for floor standing metal cabinets and wall mounted metal racks. The three styles of cabinets are the Rebox, Quadcabs and Gantry Frame. The two styles of racks are FCW12SP and FCR350SP36R. All five will house telecommunication equipment that will be added in the US.

CBP rationale

The applicable subheading for the cabinets will be 9403.20.0030, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Other metal furniture, Other, Other”. The applicable subheading for the racks will be 9403.20.0020, HTSUS, which provides for “Other metal furniture, Other, Counters, lockers, racks, display cases, shelves, partitions and similar fixtures”.

Full text

N023913 March 25, 2008 CLA-2-94:OT:RR:NC:SP:233 CATEGORY: Classification TARIFF NO.: 9403.20.0020; 9403.20.0030 Ms. Kim Lamberton Norman G. Jensen, Inc. 102 West Service Road Champlain, NY 12919 RE: The tariff classification of cabinets and racks from Canada. Dear Ms. Lamberton: In your letter dated February 26, 2008, on behalf of Artmetco Inc., you requested a tariff classification ruling. You have submitted descriptive literature for floor standing metal cabinets and wall mounted metal racks. The three styles of cabinets are the Rebox, Quadcabs and Gantry Frame. The two styles of racks are FCW12SP and FCR350SP36R. All five will house telecommunication equipment that will be added in the US. The applicable subheading for the cabinets will be 9403.20.0030, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Other metal furniture, Other, Other”. The rate of duty will be free. The applicable subheading for the racks will be 9403.20.0020, HTSUS, which provides for “Other metal furniture, Other, Counters, lockers, racks, display cases, shelves, partitions and similar fixtures”. Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/. This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 C.F.R. 177). A copy of the ruling or the control number indicated above should be provided with the entry documents filed at the time this merchandise is imported. If you have any questions regarding the ruling, contact National Import Specialist Lawrence Mushinske at 646-733-3036. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division

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