N277895 N2 Ruling Active

The tariff classification of a rack from China.

Issued August 26, 2016 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 9403.20.0026

Headings: 9403

Product description

Photos were provided. The merchandise under consideration is described as the “Heavy Duty Modular Cantilever Rack.” No model number was provided. The floor standing rack is constructed of heavy gauge steel and has a scratch resistant gray enamel finish. This rack is intended for the storage of long and flat items.

CBP rationale

The applicable subheading for the “Heavy Duty Modular Cantilever Rack” will be 9403.20.0026, Harmonized Tariff Schedule of the United States (HTSUS), which provides for which provides for “Other furniture and parts thereof: Other metal furniture: Other: Counters, lockers, racks, display cases, shelves, partitions and similar fixtures: Other.

Full text

N277895 August 26, 2016 CLA-2-94:OT:RR:NC:N4:433 CATEGORY: Classification TARIFF NO.: 9403.20.0026 Majdin Mustedanagic Purchasing Manager TSS, Inc. 11450 Stephens Road Warren, MI 48089 RE: The tariff classification of a rack from China. Dear Mr. Mustedanagic: In your letter dated July 28, 2016, you requested a tariff classification ruling. Photos were provided. The merchandise under consideration is described as the “Heavy Duty Modular Cantilever Rack.” No model number was provided. The floor standing rack is constructed of heavy gauge steel and has a scratch resistant gray enamel finish. This rack is intended for the storage of long and flat items. The applicable subheading for the “Heavy Duty Modular Cantilever Rack” will be 9403.20.0026, Harmonized Tariff Schedule of the United States (HTSUS), which provides for which provides for “Other furniture and parts thereof: Other metal furniture: Other: Counters, lockers, racks, display cases, shelves, partitions and similar fixtures: 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. Your inquiry also request a country of origin determination, and application of trade programs or agreements. At this time, we are unable to provide a country of origin determination as no “process description of manufacture” was provided. Irrespective of country of origin, there are no preferential trade programs or agreements for goods manufactured in China. 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, Steven A. Mack Director National Commodity Specialist Division

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