CLA-2-94:OT:RR:NC:N5:433
Edward Murphy
Capital District Transportation Authority
110 Watervliet Avenue
Albany, New York 12206
RE: The tariff classification of metal furniture from Canada
Dear Mr. Murphy:
In your letter dated February 24, 2026, you requested a tariff classification ruling. In lieu of samples,
illustrative literature and a product description were provided.
Model #HT54226-0763-12, the “Tire Carousel,” is a commercial maintenance garage rack that will provide
storage, retrieval, handling, loading and unloading of vehicle tires. The tire carousel is constructed of gears,
chains, a drive shaft, and push button controls integrated into 2 vertical steel metal frame towers and 7
horizontal round steel tube metal frame carrier rails. Each tire carrier rail will have a partition and can
accommodate approximately 13 tires that range up to 44" in diameter. The tire carousel towers include 2"
wire mesh guards that will be positioned in the upper front and rear of the steel frame. The tire carousel is
powered by a 208V, 15amp, 60Hz, 3-phase motor. The tire carousel dimensions are 20'-3" in height, 14'-11"
in width, 9'-1" in depth, and the overall weight capacity is approximately 8,000 lbs. At the time of U.S.
importation, the tire carousel will be unassembled and shipped via a flatbed trailer through the Pembina,
North Dakota Port of Entry.
Optional configurations and components such as a tire loading ramp, tire carrier insert, a motorized system
for loading and unloading heavy tires, duplicate control center, variable frequency drive, electrical
configuration change, colors change, horizontal security gate to prevent unauthorized access, and a full
enclosure are identified, but are not explicitly included with the instant rack. Rulings are issued with regard
to specific facts, the optional configurations and features described are not under consideration in this ruling
letter.
The Harmonized Commodity Description and Coding System Explanatory Notes (ENs) constitutes the
official interpretation of the Harmonized System at the international level.
The ENs to Chapter 94 of the Harmonized Tariff Schedule (HTS), for “Furniture,” states: “the term
‘furniture’ means: (A) 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.”
Heading 9403 item (5) includes furniture for “Shops, stores, workshops, etc., such as: counters; dress
racks; shelving units; compartment or drawer cupboards; cupboards for tools, etc.; special furniture
(with cases or drawers) for printingworks.”
Additionally, EN III to General Rule of Interpretation (GRI) 1 states, “the second part of this Rule provides
that classification shall be determined:
(a) according to the terms of the headings and any relative Section or Chapter Notes, and
(b) where appropriate, provided the headings or Notes do not otherwise require, according to the
provisions of Rule 2, 3, 4, and 5.”
The tire carousel is within the construct of Chapter 94 of the HTS, heading 9403 item (5), and GRI 1. The
tire carousel is a metal furniture rack that will be used for the storage, retrieval, handling, loading and
unloading of vehicle tires in a commercial garage.
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.
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/.
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 the Trade Remedies page at
https://www.cbp.gov/trade/programs-administration/trade-remedies.
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
Designated Official Performing the Duties of the Division Director
National Commodity Specialist Division