CLA-2-94:OT:RR:NC:N4:463
Jim Alberdi
A.J. Arango, Inc.
1516 E. 8th Avenue
Tampa, FL 33605
RE: The classification of a wood-flooring display rack from China
Dear Mr. Alberdi:
This ruling is being issued in response to your letter dated April 1, 2025, requesting a tariff classification
determination on a display flooring rack. In lieu of samples, pictures and a product description were
provided.
The subject article is identified as the Floor Display Tower (Grey-2022) and is described as a floor-standing
display rack, made of particle board and metal, and intended for use by retailers in their showrooms to hold
and display samples of wood flooring. The display rack measures 82" (H) x 20" (D) x 22.5" (W). It is
comprised of six laminated and edge-banded particle board panels configured so that there is one large
upright panel on either side, three smaller panels bridging them in the back, and one panel at the rack’s base.
It has 12 downward-sloping wire racks on either side with an upward bend at their outward extreme to
support panels of wood flooring samples while not allowing them to slide out. The display rack weighs 80
lbs., of which 60 lbs. correspond to the particle board panels and 19 lbs. to the wire racks. The display tower
will be shipped flat and is made in China. See image below:
Display Tower Empty and with Flooring Samples:
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. The display
tower is within the meaning of furniture as described by the General ENs to Chapter 94 of the HTSUS.
Because the article is composed of different materials (particle board and metal), it is considered composite
goods for tariff purposes. The ENs to the HTSUS, GRI 3(b) (VIII) state that “the factor which determines
essential character will vary between different kinds of goods. It may, for example, be determined by the
nature of the materials or components, its bulk, quantity, weight or value, or by the role of a constituent
material in relation to the use of the goods.” When the essential character of a composite good can be
determined, the whole product is classified as if it consisted only of the material or component that imparts
the essential character to the composite good.
This office notes that neither the wood frame nor the metal racks can function independently but finds that
the essential character of the display rack is imparted by the particle board components, which accounts for
75% of the weight, and provides the article’s structure and stability, as well as accounting for a large majority
of its bulk and surface area.
The applicable classification for the Floor Display Tower (Grey-2022) will be subheading 9403.60.8093,
HTSUS, which provides for “Other furniture and parts thereof: Other wooden furniture: Other: Other:
Other.” The general rate of duty will be free.
Effective March 4, 2025, pursuant to U.S. Note 2(u) to Subchapter III, Chapter 99, all products of China and
Hong Kong as provided by heading 9903.01.24, HTSUS, other than products classifiable under headings
9903.01.21, 9903.01.22, and 9903.01.23, HTSUS, will be subject to an additional 20 percent ad valorem rate
of duty. At the time of entry, you must report the applicable Chapter 99 heading, i.e. 9903.01.24, in addition
to subheading 9403.60.8093, HTSUS, listed above.
Effective April 5, 2025, Executive Orders implemented ?Reciprocal Tariffs.? ?All imported merchandise
must be reported with either the Chapter 99 provision under which the reciprocal tariff applies or one of the
Chapter 99 provisions covering exceptions to the reciprocal tariffs.? Products of China, including Hong Kong
and Macau, will be assessed an additional ad valorem rate of duty of 125 percent. ?Products from all other
countries will be subject to an additional 10 percent ad valorem rate of duty. ?At the time of entry, you must
report the Chapter 99 heading applicable to your product classification, i.e. 9903.01.25 or 9903.01.63, in
addition to subheading 9403.60.8093, HTSUS, listed above.
Pursuant to U.S. Note 20 to Subchapter III, Chapter 99, HTSUS, products of China classified under
subheading 9403.60.8093, HTSUS, unless specifically excluded, are subject to an additional 25 percent ad
valorem rate of duty.? At the time of importation, you must report Chapter 99 subheading 9903.88.03 in
addition to subheading 9403.60.8093, HTSUS, listed above.
The HTSUS is subject to periodic amendment so you should exercise reasonable care in monitoring the status
of goods covered by the Note cited above and the applicable Chapter 99 subheading. ?For background
information regarding the trade remedy initiated pursuant to Section 301 of the Trade Act of 1974, you may
refer to the relevant parts of the USTR and CBP websites, which are available at
https://ustr.gov/issue-areas/enforcement/section-301-investigations/tariff-actions and
https://www.cbp.gov/trade/remedies/301-certain-products-china, respectively.
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.
The holding set forth above applies only to the specific factual situation and merchandise description as
identified in the ruling request.? This position is 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.? If the facts are modified in any way, or if the goods do not conform to
these facts at the time of importation, you should bring this to the attention of 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 Title 19 of the Code of Federal Regulations
(19 CFR 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