The tariff classification of metal furniture from China

N361405May 13, 2026CLA-2-94:OT:RR:NC:N5:433
CATEGORY: Classification
TARIFF NO.: 9403.20.0050
Fay JinGreatStar Industrial USA, LLC.9836 Northcross Center Court, Suite AHuntersville, NC 28078RE: The tariff classification of metal furniture from ChinaDear Fay Jin:In your letter dated
May 9, 2026
, you requested a tariff classification ruling. In lieu of samples, illustrativeliterature and product descriptions were provided.The “WorkPro Tool Storage System” is a three-tier stackable tool chest and tool cabinet unit constructedfrom steel. The product consists of two separate chests and one cabinet that are stacked vertically. Thechests and the cabinet contain compartments for the organization and storage of hardware, tools, repairaccessories, and small items. The top chest has two rows of drawers, the middle chest has three rows ofdrawers, and the bottom cabinet has two doors. The documentation provided details the chests and thecabinet are “[D]esigned for compact spaces…” and “…ideal for home use, including studies, bedrooms, andpersonal storage areas...” The “WorkPro Tool Storage System” will be offered for retail sale as one completeunit or separately as individually packed units (WP282046-1, WP282046-2, WP282046-3). The dimensionsof the top chest (WP282046-1) are approximately 11" in width, 6" in depth, and 6" in height. Thedimensions of the middle chest (WP282046-2) are approximately 11" in width, 6" in depth, and 7" in height. The dimensions of the bottom cabinet (WP282046-3) are 11" in width, 6" in depth, and 12" in height.The ruling request seeks classification of the subject merchandise in subheading 9403.20.0050, HarmonizedTariff Schedule of the United States (HTSUS). We agree.The applicable subheading for the “WorkPro Tool Storage System” when sold as one unit and when soldindividually will be 9403.20.0050, HTSUS, which provides for “Other furniture and parts thereof: Othermetal furniture: Household: Other: Other.” The general rate of duty will be free.
AD/CVD Applicability:The metal storage chests and the cabinet may be subject to anti-dumping and/or countervailing (AD/CVD)for certain tool chests and cabinets from China (A570-056; C570-057). Written decisions regarding thescope of AD/CVD orders are issued by the Enforcement and Compliance office in the International TradeAdministration of the Department of Commerce (ITA) and are separate from tariff classification and originrulings issued by Customs and Border Protection (CBP). General information regarding the ITA andAD/CVD can be found at https://www.trade.gov/us-antidumping-and-countervailing-duties. The ITA’s“Guide on How to File for an Antidumping/Countervailing Duty Scope Ruling Request” is available at https://enforcement.trade.gov/scope/Request-Scope-Ruling.pdfThe 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 Dharmendra Lilia at [email protected].
Sincerely,
(for)James P. ForkanDirectorNational Commodity Specialist Division