CLA-2-94:OT:RR:NC:N4:433
Andrea Abraham
Meeks, Sheppard, Leo & Pillsbury
4 Corporate Drive, Suite 292
Shelton, CT 06484
RE: The tariff classification of a cabinet and ground skirt from Mexico.
Dear Ms. Abraham:
In your letter dated June 4, 2019, you requested a tariff classification ruling on behalf of Corning Cable Systems, LLC (Corning). Illustrative literature and a product description were provided for review.
Corning item, the “HD Series – OptiTect Local Convergence Cabinet,” is a floor standing, unequipped, cabinet and ground skirt measuring 31.2” in height, 27” in width, and 19.9” in depth. The cabinet and ground skirt are made of aluminum and are used as a connection enclosure for network optical fiber systems. After importation, the cabinet will be equipped with optical connector devices and trays, optical splitters and other optical communications devices. All hardware is included for assembly.
In your submission you requested 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, heading 9403, under the category of [offices] list clothing lockers, filing cabinets, filing trolleys, card index files, etc.) as falling under the list of exemplars for other furniture classified under heading 9403, HTSUS. In the opinion of this office the “HD Series – OptiTect Local Convergence Cabinet” falls within the construct of EN 9403, HTSUS.
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 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