RE: The tariff classification of metal furniture from China.

U.S. Department of Homeland Security U.S. Customs and Border Protection National Commodity Specialist Division One World Trade Center, Suite 51.201 New York, NY 10007 U.S. Customs and Border Protection N364418 August 27, 2026 CLA-2-94:OT:RR:NC:N5:433 CATEGORY: Classification TARIFF NO.: 9403.20.0050 Thomas Delaney Breezecatcher Clothes Dryers 5 Beverly Crescent, Beverly Court Knocklyon, D16 P232 Ireland RE: The tariff classification of metal furniture from China. Dear Mr. Delaney: In your letter dated August 20, 2026, you requested a tariff classification ruling. In lieu of samples, technical and illustrative literature, a product description, and a manufacturing synopsis were provided for review. The “Breezecatcher Clothesline (SKU TS4-140/200)” is an outdoor rotary clothes-drying rack designed for air-drying laundry. The rack is intended to accommodate king- and queen-size bed sheets, pillowcases, clothing, and other wet or damp textile articles, which are hung on the clothesline and allowed to air dry. The rack is constructed primarily of extruded aluminum tubing and consists of drilled crossbars, a center post, a fixed center bracket, mounting collars with hooks, stainless steel pins, and other assembly hardware. It also includes a metal sleeve designed to be permanently embedded or cemented into a concrete footing in the ground. After the metal frame is assembled, a 3.5 mm plastic-coated clothesline is stretched, tensioned, and threaded through holes in the crossbars. The clothesline measures approximately 150 to 200 feet in length and, when installed on the rack, provides a drying area measuring approximately 11 feet in diameter. Product literature describes the article as an outdoor clothes airer intended to dry laundry using sunshine and air circulation. At the time of importation into the United States, the rack will be imported unassembled with all hardware necessary for assembly. The rack can also be disassembled and folded when not in use. The applicable subheading for the subject merchandise will be 9403.20.0050, Harmonized Tariff Schedule of the 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. The duties cited above are current as of this ruling’s issuance. 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 at https://hts.usitc.gov/.
This ruling does not address the applicability of any additional duties, taxes, fees, exactions and/or other charges, which may apply to the goods discussed herein. This includes, but is not limited to, tariffs and other duties as provided for in Subchapter III to Chapter 99, HTSUS. Thus, for example, in addition to the classification stated above, the merchandise covered by this ruling may also need to be reported with either the Chapter 99 provision under which an additional tariff applies or one of the Chapter 99 provisions covering exceptions to such tariffs. For further information to assist with the importation process, please refer to the frequently updated Cargo Systems 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 as identified 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 the information furnished in the ruling letter, whether directly, by reference, or by implication, is accurate and complete in every material respect. In the event that the facts are modified in any way, or if the goods do not conform to these facts at time of importation, you should bring this to the attention of U.S. Customs and Border 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 periodic verification by CBP. This ruling is being issued under the provisions of Part 177 of the Customs and Border Protection 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, please contact National Import Specialist Dharmendra Lilia at [email protected]. Sincerely, (for) James P. Forkan Director National Commodity Specialist Division