CLA-2-94:OT:RR:NC:N5:433
Jordan Lucht
Western Steel & Tube Ltd.
1247 Clarence Ave.
Winnipeg, MB R3T1T4
Canada
RE: The tariff classification of storage lockers from Canada
Dear Mr. Lucht:
In your letter dated April 14, 2026, you requested a tariff classification ruling. In lieu of samples, illustrative
literature and product descriptions were provided.
Item 1, the “Standard Locker,” is an 18-gauge galvanized steel storage locker with four height adjustable
removable shelves. The capacity of each shelf is 100 lbs. The locker is designed for valuable equipment or
tools, is floor standing, and can be bolted to a wall for additional security. The locker is equipped with a high
security door bar lock and lever mechanism that is designed to accept any standard lock. The locker has
heavy duty hinges and tamper proof hardware to provide additional security. The locker dimensions are
approximately 21" in length, 24" in width, 70" in height, and weighs 160 lbs.
Item 2, the “Skid Locker,” is an 18-gauge galvanized steel storage locker designed to mount on a 40" by 48"
pallet. The capacity of the storage locker is 1,200 lbs. Product literature states, “[T]he bottom edge of the
container has pre-punched holes that allow you to attach to the skid, or any other flat surface” and “[F]or
those requiring more space, extension kits are available, allowing for easy expansion of the unit’s capacity.”
The locker is equipped with a high security door bar lock and lever mechanism that is designed to accept any
standard lock. The locker has heavy-duty hinges and tamper proof hardware to provide additional security.
The locker dimensions are approximately 48" in length, 40" in width, 61" in height, and weighs 285 lbs.
At the time of importation into the United States (U.S.), item 1 and item 2 will be shipped unassembled and
will include all hardware required for assembly. Further, item 1 and item 2 will be made available in
different configurations and components. The optional configurations and components such as extreme
weather kits, shelving, and rack options are identified, but are not explicitly included with the lockers.
Rulings are issued with regard to specific facts, the optional configurations and components described are
not under consideration in this ruling letter.
The binding ruling request seeks classification of item 1 and item 2 in subheading 9403.20.0078, Harmonized
Tariff Schedule of the United States (HTSUS). We agree.
The applicable subheading for the subject merchandise will be 9403.20.0078, HTSUS, which provides for
“Other furniture and parts thereof: Other metal furniture: Other: Counters, lockers, racks, display cases,
shelves, partitions and similar fixtures: Storage lockers, other than exchange lockers as described in
statistical note 5 to this chapter.” 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 P. Forkan
Director
National Commodity Specialist Division