CLA-2-94:OT:RR:NC:N5:433
Fay Jin
Great Star Industrial USA, LLC
9836 Northcross Center Court, Suite A
Huntersville, NC 28078
RE: The tariff classification of furniture components of metal from China
Dear Fay Jin:
In your letter dated April 22, 2026, you requested a tariff classification ruling. In lieu of samples, technical
and illustrative literature were provided.
Item 1, the “Steel Shelving Pegboard,” is a storage and organizational shelving component that is engineered
to integrate with designated steel shelving systems. Horizontal and vertical symmetrical linear cutouts are
present throughout the pegboard. A pair of steel L-shaped brackets are located on the left and the right side
of the pegboard. The pegboard and the pair of brackets are only functional with shelving units specifically
designed by the manufacturer due to the unique mounting hole positions custom made to specific shelving
unit models. Illustrative literature provided depicts the pegboard mounted to the side of a shelving unit with
the pegboard filled with various straight hooks, double ring holders, multi-prong holders, and handheld tools
(not included). The pegboard dimensions are 14" in length, 24" in width, and weighs approximately 5 lbs. In
the condition at the time of importation into the United States (U.S.), the pegboard and the brackets will be
offered for retail sale as one unit.
Item 2, the “K-Rail,” is a storage and organizational shelving component that is engineered to integrate with
designated steel shelving systems. The rail is designed to accept metal hook and multi-prong holders. A pair
of steel L-shaped brackets are located on the left and the right side of the rail. The rail and the steel L-shaped
brackets are only functional with shelving units specifically designed by the manufacturer due to the unique
mounting hole positions custom made to those models. Illustrative literature provided depicts the rail
mounted to the side of a shelving unit with single and double prong holders, and handheld tools (not
included). The K-Rail dimensions are 24" in length, 4.33" in width, and weighs approximately 3 lbs. In the
condition at the time of importation into the U.S., the K-rail and the brackets will be offered for retail sale as
one unit.
The ruling request seeks classification of item 1 and item 2 in subheading 9403.99.9040, Harmonized Tariff
Schedule of the United States, (HTSUS). We agree.
The applicable subheading for item 1 and item 2 will be 9403.99.9040, HTSUS, which provides for “Other
furniture and parts thereof: Parts: Other: Other: Other: Other: Of metal: Parts for steel racks of statistical
reporting number 9403.20.0082.” 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