RE: The tariff classification of metal furniture from Germany

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 N364540 September 1, 2026 CLA-2-94:OT:RR:NC:N5:433 CATEGORY: Classification TARIFF NO.: 9403.10.0040 Sean Aasen Porter Wright Morris & Arthur LLP 2020 K Street, NW, Suite 600 Washington, DC 20006 RE: The tariff classification of metal furniture from Germany Dear Mr. Aasen: In your letter dated August 24, 2026, you requested a tariff classification ruling on behalf of Rittal North America LLC. In lieu of samples, technical and illustrative literature, a product description, and a manufacturing synopsis were provided for review. Item 5307134, the “VX IT Rack,” is a series of floor-standing, empty, and unequipped 1.5 mm steel and aluminum frame storage cabinets that measure approximately 31.5" in width, 78.7" in height, and 31.5" in depth. The roof plate panel is symmetrically welded to forward and rear vertical posts and a base plate panel that can be bolted to the floor. On the reverse side of the cabinet is a four-hinged access door panel and a central four-point locking rod. Steel sheet panels are not present on the left or the right sides of the cabinet, this hollow configuration will permit multiple cabinets to be joined (bayed) to create larger modular configurations. The cabinet’s face is a 3mm single-pane safety glass door with an aluminum frame; the door frame has three-hinges and a central four-point locking rod. The cabinet is designed to secure, organize, and protect computer server equipment, networking devices, information-technology (IT) hardware, cables and additional hardware components (sold separately). The ruling request seeks classification of the subject merchandise in subheading 9403.10.0040, Harmonized Tariff 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 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