CLA-2-94:OT:RR:NC:N5:433
George Brown
JOFRAN Sales Inc.
37 Bellwood Circle
Norfolk, MA 02056
RE: The tariff classification of metal furniture from India
Dear Mr. Brown:
In your letter dated July 18, 2025, you requested a tariff classification ruling. In lieu of samples, technical
and illustrative literature, a product description, and a manufacturing synopsis were provided
The “Big Ben Bar Watchtower” is a 3-tier iron metal frame display case with a hinged metal door. The
display case contains no wood components. The base tier display compartment incorporates 2 wall mounted
wine wire racks for the placement of wine bottles. The middle tier display compartment provides storage for
the display of objects. The top tier display compartment incorporates a ceiling mounted wire rack for the
placement of glass stemware. An 8” in diameter acrylic display clock and battery operated clock mechanism
are incorporated into the display case. Plastic leveling foot glides are located at the base of the display case.
The display case measures 15.5” in length, 14.5” in width, 73” in height, and will be imported assembled.
The applicable subheading for the subject merchandise will be 9403.20.0086, Harmonized Tariff Schedule of
the United States (HTSUS), which provides for “Other furniture and parts thereof: Other metal furniture:
Other: Counters, lockers, racks, display cases, shelves, partitions and similar fixtures: Other.” The general
rate of duty will be free.
Trade Remedy:
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. At this time, products from all countries,
including India, 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], in addition to
subheading 9403.20.0086, HTSUS, listed above.
The tariffs and additional 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/.
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 Forkan
Acting Director
National Commodity Specialist Division