10 newer rulings cite the same tariff codes.

Classification can shift over time. Review the more recent rulings below before relying on this one.

N274907 N2 Ruling Active

The tariff classification of storage racks from The Netherlands.

Issued May 27, 2016 by U.S. Customs and Border Protection.

Cite this ruling

Copies to clipboard

N2 N274907 (May 27, 2016)

Tariff classification

HTS codes: 9403.70.8031, 9403.70.4031

Headings: 9403

Product description

Illustrative literature was provided. The merchandise concerned is the “Jackstack® Storage Systems.” Illustrative literature depicts two series of floor standing storage racks designed for the storage of food and food preparation items. The first series of storage racks has a depth of 40cm (15.7-inches) and the second series of storage racks has a depth of 50cm (19.7-inches). The lengths from side to side of both series range from 100cm (39.4-inches) to 200cm (78.8-inches), with varying lengths in between. These racks are made of high-impact light weight plastic, and are primarily used is in the restaurant or food service industry.

CBP rationale

The applicable subheading for the “Jackstack® Storage Systems,” if made from reinforced or laminated plastics, will be 9403.70.4031, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Other furniture and parts thereof: Furniture of plastics: Of reinforced or laminated plastics; Other. The applicable subheading for the “Jackstack® Storage Systems,” if not made of reinforced or laminated plastics, will be 9403.70.8031, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Other furniture and parts thereof: Furniture of plastics: Other: Other.

Full text

N274907 May 27, 2016 CLA-2-94:OT:RR:NC:N4:433 CATEGORY: Classification TARIFF NO.: 9403.70.4031; 9403.70.8031 AnnMarie Beatti President Harmonized Customs Brokers, Inc. 221 Sheridan Blvd. Inwood, NY 11710 RE: The tariff classification of storage racks from The Netherlands. Dear Ms. Beatti: In your letter dated April 14, 2016, on behalf of Jackstack International, you requested a tariff classification ruling, on behalf of Jackstack International. Illustrative literature was provided. The merchandise concerned is the “Jackstack® Storage Systems.” Illustrative literature depicts two series of floor standing storage racks designed for the storage of food and food preparation items. The first series of storage racks has a depth of 40cm (15.7-inches) and the second series of storage racks has a depth of 50cm (19.7-inches). The lengths from side to side of both series range from 100cm (39.4-inches) to 200cm (78.8-inches), with varying lengths in between. These racks are made of high-impact light weight plastic, and are primarily used is in the restaurant or food service industry. The applicable subheading for the “Jackstack® Storage Systems,” if made from reinforced or laminated plastics, will be 9403.70.4031, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Other furniture and parts thereof: Furniture of plastics: Of reinforced or laminated plastics; Other.” The rate of duty will be free. The applicable subheading for the “Jackstack® Storage Systems,” if not made of reinforced or laminated plastics, will be 9403.70.8031, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Other furniture and parts thereof: Furniture of plastics: Other: Other.” The rate of duty will be free. 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 https://hts.usitc.gov/current. 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 Neil H. Levy at [email protected]. Sincerely, Deborah C. Marinucci Acting Director National Commodity Specialist Division

View original on CBP CROSS →

More rulings on the same tariff codes

Follow N274907

Get an email if this ruling is revoked or modified, or a newer ruling supersedes it.

One email per day at most. Confirm your address once, unsubscribe anytime.

Searching CBP rulings the smart way

Rulings are precedent. See which ones apply to your product: TariffLens semantically searches all 200,000+ CBP rulings and builds defensible classifications backed by ruling citations.