CLA-2-73:OT:RR:NC:N1:164
Tani Tan
Marry NY Logistics Inc.
370 Elizabeth Ave.
Newark, NJ 07112
RE: The tariff classification of a steel turnover rack from China
Dear Tani Tan:
In your letter dated January 6, 2026, you requested a tariff classification ruling. Product information was
submitted with your request.
The item under consideration is described as a steel turnover rack which will be used to load and internally
transport aluminum profiles within a workshop during manufacturing processes. Based on the submission,
the rack consists of a rectangular network of Q235 carbon steel members with five groups of parallel columns
arising from a horizontal base. Two of the column groups feature hooks at their tops. As shown on the
submitted drawings, the rack measures 6000 millimeters (mm) in length by 1100 mm in width by 900 mm in
height.
The applicable subheading for the steel turnover rack will be 7326.90.8688, Harmonized Tariff Schedule of
the United States (HTSUS), which provides for “Other articles of iron or steel: Other: Other: Other: Other.
Other.” The general rate of duty will be 2.9 percent ad valorem.
The 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/.
You have asked whether this product is subject to antidumping duties or countervailing duties (AD/CVD).
When there is a question as to whether merchandise is subject to an antidumping or countervailing duty order
or considered to be defined by the scope of an order, such a determination is governed by the U.S.
Department of Commerce’s International Trade Administration (“Commerce”). Commerce issues scope
rulings to determine whether merchandise which is in commercial production is covered by the scope of an
antidumping or countervailing duty order. Commerce’s scope rulings are separate and distinct from decisions
issued by CBP regarding tariff classification and country of origin for purposes such as duty assessment and
marking.
To seek a scope ruling, please visit the website of Commerce’s International Trade Administration. A guide
to seeking a scope ruling can be found at https://access.trade.gov/help
/Scope_Ruling_Guidance_(4.1.2022).pdf. A list of current AD/CVD investigations at the United States
International Trade Commission can be viewed on its website at http://www.usitc.gov. Additionally,
messages sent by Commerce to CBP regarding AD/CVD cash deposits and liquidation can be searched using
ACE or CBP’s search tool at https://trade.cbp.dhs.gov/ace/adcvd/adcvd-public/#.
This ruling does not address the applicability of any additional duties, taxes, fees, exactions and/or other
charges, which may apply to the goods discussed herein. This includes, but is not limited to, tariffs and other
duties as provided for in Subchapter III to Chapter 99, HTSUS. Thus, for example, in addition to the
classification stated above, the merchandise covered by this ruling may also need to be reported with either
the Chapter 99 provision under which an additional tariff applies or one of the Chapter 99 provisions
covering exceptions to such tariffs.
For further information to assist with the importation process, please refer to the frequently updated Cargo
Systems Messaging Service (CSMS) messages at
https://www.cbp.gov/trade/automated/cargo-systems-messaging-service and Frequently Asked Questions on
the Trade Remedy/IEEPA page at
https://www.cbp.gov/trade/programs-administration/trade-remedies/IEEPA-FAQ.
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
(C.F.R.), 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 C.F.R. 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 Paul Taylor at [email protected].
Sincerely,
(for)
Denise Faingar
Designated Official Performing the Duties of the Division Director
National Commodity Specialist Division