CLA-2-94:OT:RR:NC:N5:433
Fay Jin
GreatStar Industrial USA, LLC.
9836 Northcross Center Court, Suite A
Huntersville, NC 28078
RE: The tariff classification of metal furniture from China
Dear Mr. Jin:
In your letter dated April 17, 2026, you requested a tariff classification ruling. In lieu of samples, illustrative
literature and product descriptions were provided.
Item 1, the “WorkPro Storage Chests,” and item 2, the “WorkPro Storage Cabinets,” are a series of
wall-mounted and unequipped steel metal chests and cabinets that will be available in different paint
finishes. The chests and the cabinets contain compartments for the organization and storage of hardware,
tools, repair accessories, personal stationery and small items. The documentation provided details the chests
and the cabinets are suitable for use in “homes, garages, workshops, and other scenarios.” At the time of
manufacture, the back panels of the chests and the cabinets are pre-drilled with mounting holes that will
provide the user with the ability to securely mount the chests and the cabinets to walls, pegboards, and other
related surfaces. In the condition at the time of importation into the United States (U.S.), the chests and the
cabinets will include hardware (screws) for mounting to a wall. The dimensions of the chests range between
10.83" - 20.47" in length, 5.91" - 14.49" in width, and 5.22" - 12.99" in height. The dimensions of the
cabinets range between 10" - 11.34" in length, 5.98" - 6.38" in width, and 12.03" - 16.57" in height.
The ruling request seeks classification of the subject merchandise in subheading 9403.20.0090, Harmonized
Tariff Schedule of the United States (HTSUS). We disagree.
The applicable subheading for item 1 and item 2 will be 9403.20.0050, HTSUS, which provides for “Other
furniture and parts thereof: Other metal furniture: Household: Other: Other.” The general rate of duty will
be free.
AD/CVD Applicability:
The metal storage chests and cabinets may be subject to anti-dumping and/or countervailing (AD/CVD) for
certain tool chests and cabinets from China (A570-056; C570-057). Written decisions regarding the scope of
AD/CVD orders are issued by the Enforcement and Compliance office in the International Trade
Administration of the Department of Commerce (ITA) and are separate from tariff classification and origin
rulings issued by Customs and Border Protection (CBP). General information regarding the ITA and
AD/CVD can be found at https://www.trade.gov/us-antidumping-and-countervailing-duties. The ITA’s
“Guide on How to File for an Antidumping/Countervailing Duty Scope Ruling Request” is available at
https://enforcement.trade.gov/scope/Request-Scope-Ruling.pdf
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