The tariff classification of metal furniture from China

N361764June 1, 2026CLA-2-94:OT:RR:NC:N5:433
CATEGORY: Classification
TARIFF NO.: 9403.20.0050
Melvyn CrossGTools USA1309 Coffeen Ave, Suite 1200Sheridan, WY 82801RE: The tariff classification of metal furniture from ChinaDear Mr. Cross:In your letter dated
May 24, 2026
, you requested a tariff classification ruling. In lieu of samples, illustrativeliterature and a product description were provided.The “Steel Mobile Workstation (GT7218)” is a grouping of unequipped and locking steel metal garagestorage cabinets, a horizontal rubberwood tabletop worksurface, a vertical pegboard surface, and anintegrated overhead storage hutch. The unit is affixed to a single steel chassis frame. The configurationconsists of a lower steel cabinet base containing three structural columns of drawers. The left column ofdrawers is 15.6" in width, the middle column of drawers is 34.7" in width, and the right column of drawers is15.6" in width. The rubberwood tabletop surface is 72" in width, 19.1" in depth, and 1.4" in height. Thepegboard surface is 18.1" in height and 72" in width. The integrated overhead storage hutch consists of a rowof 3 locking cabinets. The overall workstation dimensions approximate 79" in width, 19" in depth, and 73" inheight. The ultimate purchaser will conduct final assembly of the included wheel casters.The applicable subheading for the subject merchandise will be 9403.20.0050, Harmonized Tariff Schedule ofthe United States (HTSUS), which provides for “Other furniture and parts thereof: Other metal furniture: Household: Other: Other.” The general rate of duty will be free.AD/CVD Applicability:The metal storage unit may be subject to anti-dumping and/or countervailing (AD/CVD) for certain toolchests and cabinets from China (A570-056; C570-057). Written decisions regarding the scope of AD/CVDorders are issued by the Enforcement and Compliance office in the International Trade Administration of theDepartment of Commerce (ITA) and are separate from tariff classification and origin rulings issued byCustoms and Border Protection (CBP). General information regarding the ITA and AD/CVD can be found athttps://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