The tariff classification of steel wall-mounted racks from Canada

N361352June 2, 2026CLA-2-83:OT:RR:NC:N5:121
CATEGORY: Classification
TARIFF NO.: 8302.50.0000
Jordan LuchtWestern Steel & Tube1247 Clarence AveWinnipeg, CanadaRE: The tariff classification of steel wall-mounted racks from CanadaDear Mr. Lucht:In your letter dated
May 1, 2026
, you requested a tariff classification ruling. Photographs and descriptions ofthe merchandise were included in your inquiry.The first item under consideration is described as a Wall Mount Rack, item HSRW. It is a wall mountedcantilever rack that is made of 14-gauge galvanized steel. The rack consists of 2 support columns and 1412-inch steel arms. The columns will be attached vertically to the wall, and 7 of the steel arms will beinserted 8 inches apart into each vertical column. The width between the 2 vertical columns is at thediscretion of the consumer. The rack is used for the storage of long items and can support up to 1,000 pounds.The rack is imported unassembled and includes mounting hardware.The second item under consideration is described as a Mezzanine Kit - Hook Mount, item MEZ1. It is a hookmount shelving kit that is made of steel. The rack consists of 4 support columns, 4 support column hooks,and 4 e-track lumber pockets. The hooks attach to the top of the support columns so that the columns hangvertically from a metal loop at the top of a sea container wall. The support columns measure 2, 5, 6, or 7 feetlong. The lumber pockets connect to the bottom of each support column and function to hold 2x4 or 2x6beams (beams not included). The customer can then add wood decking (not included) across the supportbeams for a complete storage solution. The rack is imported unassembled and includes mounting hardware.The third item under consideration is described as a Shelf Arm Kit – Hook Mount – 3 Level Shelving Kit,item 5 - LVL3. It is a hook mount shelving kit that is made of steel. The rack consists of 3 support columns, 3support column hooks and 9 18-inch shelf arms. The hooks attach to the top of the support columns so thatthe columns hang vertically from a metal loop at the top of a sea container wall. The support columnsmeasure 5, 6, or 7 feet long. The support arms are adjustable so that they can be angled so the rack canfunction as a shelf (shelf not included), or as a pipe and tube rack. The rack is imported unassembled andincludes mounting hardware.
The ruling request seeks classification of the subject merchandise in subheading 9403.20.0082, HarmonizedTariff Schedule of the United States (HTSUS). We disagree. The subject merchandise is more specificallyprovided for elsewhere in the tariff schedule.The applicable subheading for the Wall Mount Rack - item HSRW, Mezzanine Kit - Hook Mount - itemMEZ1, and Shelf Arm Kit – Hook Mount – 3 Level Shelving Kit - item 5 - LVL3 will be 8302.50.0000,HTSUS, which provides for Base metal mountings, fittings and similar articles suitable for furniture, doors,staircases, windows, blinds, coachwork, saddlery, trunks, chests, caskets or the like; base metal hat racks,hat-pegs, brackets and similar fixtures; …: Hat-racks, hat pegs, brackets and similar fixtures, and partsthereof. The general rate of duty will be free.The duties cited above are current as of this ruling’s issuance. Duty rates are provided for your convenienceand are subject to change. The text of the most recent HTSUS and the accompanying duty rates are providedat https://hts.usitc.gov/.This ruling does not address the applicability of any additional duties, taxes, fees, exactions and/or othercharges, which may apply to the goods discussed herein. This includes, but is not limited to, tariffs and otherduties as provided for in Subchapter III to Chapter 99, HTSUS. Thus, for example, in addition to theclassification stated above, the merchandise covered by this ruling may also need to be reported with eitherthe Chapter 99 provision under which an additional tariff applies or one of the Chapter 99 provisionscovering exceptions to such tariffs.For further information to assist with the importation process, please refer to the frequently updated CargoSystems Messaging Service (CSMS) messages at https://www.cbp.gov/trade/automated/cargo-systems-messaging-service and the Trade Remedies page at https://www.cbp.gov/trade/programs-administration/trade-remedies.The holding set forth above applies only to the specific factual situation and merchandise description asidentified in the ruling request. This position is clearly set forth in Title 19, Code of Federal Regulations(CFR), Section 177.9(b)(1). This section states that a ruling letter is issued on the assumption that all of theinformation furnished in the ruling letter, whether directly, by reference, or by implication, is accurate andcomplete in every material respect. In the event that the facts are modified in any way, or if the goods do notconform to these facts at time of importation, you should bring this to the attention of U.S. Customs andBorder Protection (CBP) and submit a request for a new ruling in accordance with 19 CFR 177.2.Additionally, we note that the material facts described in the foregoing ruling may be subject to periodicverification by CBP.
This ruling is being issued under the provisions of Part 177 of the Customs and Border ProtectionRegulations (19 C.F.R. 177).A copy of the ruling or the control number indicated above should be provided with the entry documentsfiled at the time this merchandise is imported. If you have any questions regarding the ruling, please contactNational Import Specialist Jennifer Jameson at [email protected].
Sincerely,
(for)James P. ForkanDirectorNational Commodity Specialist Division