CLA-2-94:OT:RR:NC:N4:433
Robert Skaggs
Reliable Source Inc.
11109 Jasmine Street
Fontana, CA 92337
RE: The tariff classification of relay rack sub-components from Vietnam.
Dear Mr. Skaggs:
In your letter dated May 16, 2019, you requested a tariff classification ruling. Illustrative literature and a product description were provided for review.
Reliable Source items, the “relay rack sub-components,” are aluminum extruded horizontal top angles, horizontal base angles, and vertical channel components used for mounting computer servers. The relay rack sub-components have been cut to size, punched with mounting holes, and are imported in bulk, unassembled, in raw, clear, or powder coated finishes. Hardware kits for assembly are not included. The relay rack sub-components consists of no additional electronic internal components or electronic subassemblies.
You propose classification in subheading 9403.20.0080, Harmonized Tariff Schedule of the United States, (HTSUS). This office disagrees.
The Explanatory Notes (ENs) to the HTSUS constitute the official interpretation of the tariff at the international level. The ENs to Chapter 94 of the HTSUS, “Parts,” state: “This Chapter only covers parts, whether or not in the rough, of goods of heading 9401 to 9403 and 9405, when identifiable by their shape or other specific features as parts designed solely or principally for an article of those headings. They are classified in this Chapter when not more specifically covered elsewhere.”
The subject merchandise are dedicated articles identifiable by a specific shape or specific feature as being designed solely or principally for assembly of a computer server rack in-so-much as the sub-components themselves are integral, constituent, or component parts. The sub-components would be considered parts of furniture if joined or connected to the finished article, in-so-much as that without the sub-components, a computer server rack will lose its identity, structure, support, and functionality.
This office is of the opinion that the subject merchandise are dedicated parts of multiple unassembled computer server racks, and are not more specifically provided for elsewhere in the tariff schedule. See Headquarters ruling H265042 dated July 18, 2016, regarding parts.
The applicable subheading for the subject merchandise will be 9403.90.8041, HTSUS, which provides for “Other furniture and parts thereof: Parts: Other: Other: Other: Of metal: Other.” The rate of duty will be free.
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 on the World Wide Web at https://hts.usitc.gov/current.
This ruling is being issued under the provisions of Part 177 of the Customs 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, contact National Import Specialist Dharmendra Lilia at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division