CLA-2-94:OT:RR:NC:N4:463
Robert Skaggs
Lynam Industries
11027 Jasmine St.
Fontana, CA 92337
RE: The tariff classification of wall-mounted computer server cabinets and racks from Mexico
Dear Mr. Skaggs:
This ruling is being issued in reply to your letter dated June 27, 2023, requesting a tariff classification determination on swingout wall-mounted computer server cabinets and racks. In lieu of samples, pictures and product descriptions were provided.
The Wall Mount Cabinets are available in 24", 36" and 48" heights with product numbers WMCS24, WMCS35 and WMCS48, respectively, and the Swing-Out Wall Racks are available in 24", 36" and 48" heights with product numbers SWR2418, SWR3618, and SWR4818. Both items are described as having been designed to secure computer server equipment and their various components in smaller network applications where floor space is limited. The Wall Mount Cabinets measure 22" (W) x 24" (D) x 24", 36" or 48" (H) and are described as follows:
Constructed of fully welded 14- and 16-gauge CRS
Dynamic load rating of 135 lbs.
19" rackable (EIA 19")
Fully adjustable #12-24 tapped rails
Swing out 180°
Conduit knockouts on swing panel
Door options: solid, mesh, or plexiglass
Powder coated in black or white
The Swing-Out Wall Racks measure 22" (W) x 24" (D) x 24", 36" or 48" (H) and are described as follows:
Constructed of high-strength 12-gauge CRS
Welded 19" rackable rails
Static load rating of 100 lbs.
Swing out 180°
#10-32 tapped holes
EIA-310-D compliant
Powder coated in black or white
The Wall Mount Cabinets and Swing-Out Wall Racks are made in Mexico and will be imported without servers, cables, electrical switching apparatus or other electronic components included in the images below.
Wall Mount Cabinet and Swing-Out Wall Rack (electronics not included)
/ /
The Wall Mount Cabinets and Swing-Out Wall Racks will be used primarily in offices.
Classification under the Harmonized Tariff Schedule of the United States (HTSUS) is made in accordance with the General Rules of Interpretation (GRIs). GRI 1 provides that the classification of goods shall be determined according to the terms of the headings of the tariff schedule and any relative section or chapter notes. If the goods cannot be classified solely based on GRI 1, and if the headings and legal notes do not otherwise require, the remaining GRIs 2 through 6 may then be applied in order.
In understanding the language of the HTSUS, the Explanatory Notes (ENs) of the Harmonized Commodity Description and coding System, which constitutes the official interpretation of the Harmonized System at the international level, may be utilized. The ENs, although not dispositive or legally binding, provide a commentary on the scope of each heading and are generally indicative of the proper interpretation of the HTSUS. The ENs to Chapter 94 of the HTSUS state, in relevant part, for the purposes of this Chapter, that the term “furniture” means: (A): Any “movable” articles (not included under other more specific headings of the Nomenclature), which have the essential characteristic that they are constructed for placing on the floor or ground, and which are used, mainly with a utilitarian purpose, to equip private dwellings, hotels, theatres, cinemas, offices, churches, schools, cafés, restaurants, laboratories, hospitals, dentists, surgeries, etc., or ships, aircraft, railway coaches, motor vehicles, caravan-trailers or similar means of transport. (It should be noted that, for purposes of this Chapter, articles are considered to be “movable” furniture even if they are designed for bolting, etc., to the floor, e.g., chairs for use on ships). Similar articles (seats, chairs, etc.) for use in gardens, squares, promenades, etc., are included in this category. The Wall Mount Cabinets and Swing-Out Wall Racks meet this definition of furniture.
The applicable classification for the Wall Mount Cabinets and Swing-Out Wall Racks will be subheading 9403.10.0040, HTSUS, which provides “Other furniture and parts thereof: Metal furniture of a kind used in offices, Other.” The general 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 internet at https://hts.usitc.gov/current.
This ruling is being issued under the provisions of Part 177 of Title 19 of the Code of Federal Regulations (19 C.F.R. Part 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 Seth Mazze at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division