CLA-2-94:OT:RR:NC:N5:433
Luke Kahnk
Tank Holding Corp
6940 O Street, Suite 200
Lincoln, NE 68510
RE: The tariff classification of metal furniture from China
Dear Mr. Kahnk:
In your letter dated September 23, 2025, you requested a tariff classification ruling. In lieu of samples,
illustrative literature, descriptions, and a manufacturing synopsis is provided for review.
Item 1, the “Mat Cart Rack Kit,” is a floor standing steel tube metal frame rack. The rack will consist of 3
vertically upright post supports, 2-tiers of corrugated horizontal steel metal shelf decking, 1 non-corrugated
steel metal base, and additional metal components that will provide structure, support, strength, and
reinforcement when the cart is assembled and load bearing. The rack dimensions are 43 ¼” in length, 32 ½”
in width, 59 ¾” in height, and has a load capacity of 1500 lbs.
Item 2, the “Shuttle Sling Rack Cart Kit” is a floor standing steel tube metal frame rack. The rack will
consist of 4 segmented bi-fold wire mesh panels that incorporate hinges. The hinges will allow the 4
segmented bi-fold wire mesh panels to swing upward and downward. As contents are added and the rack is
filled, the wire mesh panels swing upward for increased storage capacity. The rack dimensions are 59 ½” in
length, 28 ½” in width, 58 ¼” in height, and has a load capacity of 2500 lbs.
Item 3, the “One-Rod Relay Rack Cart Kit” is a floor standing steel tube metal frame rack. The rack will
consist of 2 segmented bi-fold wire mesh panels that incorporate hinges. The hinges will allow the 2
segmented bi-fold wire mesh panels to swing upward and downward. As contents are added and the cart is
filled, the wire mesh panels swing upward for increased storage capacity. The 2 remaining wire mesh panels
do not fold, extend an additional 18” in height, and incorporates a hanger rod that runs the length of the rack.
The rack dimensions are 55” in length, 23 ¾” in width, 72 1/8” in height, and has a load capacity of 2500
lbs.
In the condition at the time of U.S. importation, item 1, item 2, and item 3 will be unassembled, unequipped,
and will include all hardware for assembly. Further, each cart will not include swivel casters. After U.S.
importation, standard and upgraded swivel caster kits will be obtained from domestic suppliers.
The binding ruling request seeks classification of the subject merchandise in 8716, which provides for
“Trailers and semitrailers; other vehicles, not mechani-cally propelled; parts thereof.” Although the
Explanatory Notes (ENs) for 87.16 do include trailers and other vehicles capable of being propelled by hand,
it is the opinion of this office that these racks do not fit into the type of hand propelled vehicles classified
here. These racks are provided for elsewhere in the nomenclature. Alternatively, the binding ruling request
seeks classification of the subject merchandise in subheadings 9403.20.0082, 9403.20.0086, 9403.99.9040;
and 9403.99.9045 Harmonized Tariff Schedule of the United States, (HTSUS).
The Harmonized Commodity Description and Coding System ENs constitute the official interpretation of the
Harmonized System at the international level.
The ENs to Chapter 94 of the HTS, for “Furniture,” states: “the term “furniture” means: Any “moveable”
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, cafes,
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 the 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
also included in this category.”
Further, the ENs to Chapter 94, heading 9403 of the HTS, provides “This heading covers furniture and parts
thereof, not covered by the previous headings. It includes furniture for general use (e.g., cupboards, show
cases, tables, telephone stands, writing desks, escritoires, book cases, and other shelved furniture (including
single shelves presented with supports for fixing them to the wall), etc.), and also furniture for special uses.”
Information provided conveys item 1, the “IMat Cart Rack Kit,” item 2, the “Shuttle Sling Cart Rack Kit,”
and item 3, the “One-Rod Relay Cart Rack Kit” will be used to move floor mats and soiled linens to and from
laundry facilities from clients such as grocery stores, kitchens, hotels, hospitals, and other institutions with
heavy food traffic. In view of the given facts, the subject merchandise is within the construct of the Chapter
94 EN for furniture.
EN I to General Rule of Interpretation (GRI) 2(a) provides: “the first part of Rule 2(a) extends the scope of
any heading which refers to a particular article to cover not only the complete article but also that article
incomplete or unfinished, provided that, as presented, it has the essential character of the complete or finished
article.”
EN V to GRI 2(a) provides: “the complete or finished articles presented unassembled or disassembled are to
be classified in the same heading as the assembled article. When goods are presented, it is usually for
reasons such as requirements or convenience of packing, handling or transport.”
Further, Chapter 94 ENs provides: “articles of furniture presented disassembled or unassembled are to be
treated as assembled articles of furniture, provided the parts are presented together.”
Item 1, the “Mat Cart Rack Kit,” item 2, the “Shuttle Sling Cart Rack Kit,” and item 3, the “One-Rod Relay
Cart Rack Kit” though incomplete and unassembled, are nevertheless dedicated components to identifiable
articles of commerce, specifically, metal frame cart racks. For each kit, the cartons will contain the
respective components along with assembly hardware. For each kit, standard and custom swivel casters will
be the only missing component. For the convenience of packing, handling or transport, each carton contains
the necessary components to assemble the complete kits. Each kit will be treated as a single assembled
article of furniture. In this instance, as presented, item 1, item 2, and item 3 have the essential character of
complete cart racks.
The applicable subheading for the subject merchandise will be 9403.20.0086, 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 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 9403.20.0086 HTSUS, listed above.
On March 12, 2025, Presidential proclamation 10896 imposed additional tariffs on certain derivative iron or
steel products. Additional duties for derivative iron or steel products of 50 percent are reflected in Chapter
99, headings 9903.81.89, 9903.81.90, and 9903.81.91. Products provided by heading 9903.81.91, as well as
products of Chapter 73 provided by 9903.81.89 and 9903.81.90, will be subject to a duty of 50 percent upon
the value of the steel content. At the time of entry, you must report the Chapter 99 heading applicable to your
product classification, i.e. 9903.81.91, in addition to subheading 9403.20.0086, HTSUS. Derivative iron or
steel products processed in another country from steel articles melted and poured in the United States,
provided for in heading 9903.81.92, are not subject to the additional ad valorem duties.
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 of China will be
subject to an additional ad valorem rate of duty of 10 percent. For products covered by heading 9903.81.91
this additional duty applies to the non-steel content of the merchandise. 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.
Pursuant to U.S. Note 20 to Subchapter III, Chapter 99, HTSUS, products of China classified under
subheading 9403.20.0086, HTSUS, unless specifically excluded, are subject to an additional 25 percent ad
valorem rate of duty. At the time of importation, you must report the Chapter 99 subheading, i.e., 9903.88.03,
in addition to subheading 9403.20.0086, 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, including
information on exclusions and their effective dates, 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/programs-administration/trade-remedies, respectively.
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)
Evan Conceicao
Designated Official Performing the Duties of the Division Director
National Commodity Specialist Division