The tariff classification of a flooring display rack from China

N315798 December 2, 2020 CLA-2-94:OT:RR:NC:N4:463 CATEGORY: Classification TARIFF NO.: 9403.60.8081; 9903.88.03 Raymond Rodriguez RAR Logistics Company 1891 N. Gaffey Street STE244 San Pedro, CA 90731 RE: The tariff classification of a flooring display rack from China Dear Mr. Rodriguez: In your letter dated November 09, 2020, you requested a tariff classification ruling on behalf of your client, LA Hardwood Inc. In lieu of samples, illustrative literature and product descriptions were provided for review. The item is a floor-standing rack designed to display flooring samples at retail locations. It is made of medium-density fiberboard (MDF), holds 14 samples and measures 40.6" (L) x 22.5" (W) x 31.7" (H) and can be tilted up in back to reach a maximum height of 40.6". The applicable subheading for the display rack, will be subheading 9403.60.8081, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Other furniture and parts thereof: Other wood furniture: Other: Other.” The rate of duty will be free. TRADE REMEDY Products of China classified under subheading 9403.60.8081, HTSUS, unless specifically excluded, are subject to an additional 25 percent ad valorem rate of duty.  At the time of importation, you must report the Chapter 99 subheading, i.e., 9903.88.03, in addition to subheading 9403.60.8081, HTSUS.  See U.S. Note 20 to Subchapter III, Chapter 99, HTSUS. The HTSUS is subject to periodic amendment, so you should exercise reasonable care in monitoring the status of goods covered by the Note cited above and the applicable Chapter 99 subheading.  For background information regarding the Section 301 trade remedy, you may refer to the relevant parts of the USTR and CBP websites, which are available at https://ustr.gov/issue-areas/enforcement/section-301-investigations/tariff-actions and https://www.cbp.gov/trade/remedies/301-certain-products-china, respectively. 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 the 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 Seth Mazze at [email protected]. Sincerely, Steven A. Mack Director National Commodity Specialist Division