The tariff classification of metal furniture from Germany

N363804August 13, 2026CLA-2-94:OT:RR:NC:N5:433
CATEGORY: Classification
TARIFF NO.: 9403.10.0040
Sean AasenPorter Wright Morris & Arthur LLP2020 K Street, NW, Suite 600Washington, DC 20006RE: The tariff classification of metal furniture from GermanyDear Mr. Aasen:In your letter dated
July 28, 2026
, you requested a tariff classification ruling on behalf of Rittal NorthAmerica LLC. In lieu of samples, technical and illustrative literature, a product description, and amanufacturing synopsis were provided for review.Item TS8806.500, the “TS 8 Baying System,” is a series of floor-standing, empty, and unequipped steelstorage cabinets that measure approximately 31.5" in width, 78.7" in height, and 23.6" in depth. Theassembled cabinet will contain powder coated vertical and horizontal panels, vertical upright mounting rails,a single hinged front door, roof plate, base plate, and a mounting plate. The “TS 8 Baying System” willpermit multiple cabinets to be joined (bayed) on the left or right sides to create larger modularconfigurations. The cabinet is designed to secure computer server equipment, circuit breakers, busbars,fuses, relays, networking devices, power-distribution units, power supplies, switching devices, wiring andadditional hardware components (sold separately). The ruling request seeks classification of the subject merchandise in subheading 9403.10.0040, HarmonizedTariff Schedule of the United States (HTSUS). We agree.The applicable subheading for the subject merchandise will be 9403.10.0040, HTSUS, which provides for“Other furniture and parts thereof: Metal furniture of a kind used in offices: Other.” The general rate ofduty 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 Dharmendra Lilia at [email protected].
Sincerely,
(for)James P. ForkanDirectorNational Commodity Specialist Division