CLA-2-94:OT:RR:NC:N5:433
Sean Aasen
Porter Wright Morris & Arthur LLP
2020 K Street, NW, Suite 600
Washington, DC 20006
RE: The tariff classification of metal furniture from the United Kingdom
Dear Mr. Aasen:
In your letter dated July 28, 2026, you requested a tariff classification ruling on behalf of Rittal North
America LLC. In lieu of samples, technical and illustrative literature, a product description, and a
manufacturing synopsis were provided for review.
Item 7844613, the “ORV3-N Rack SGL BB48V 30KW,” is a series of floor-standing, empty, and
unequipped steel storage cabinets that measure approximately 23.6" in width, 90" in height, 42" in depth, and
weighs 496 lbs. The cabinet will contain powder coated vertical and horizontal panels, vertical upright
mounting rails, partitions, a busbar, and earth grounding hardware. Further, the cabinet will have casters and
adjustable-level feet located at the foundation base. The cabinet is designed to secure computer server
equipment, circuit breakers, fuses, relays, networking devices, power-distribution units, power supplies,
switching devices, wiring and additional hardware components (sold separately). In the condition at the time
of importation into the United States (U.S.), the cabinet will be assembled and powder coated in “Carbon
Black” paint. The cabinet will be constructed of steel (91%), copper (4.5%), paint (1.9%), natural rubber
(1%), nylon and Acrylonitrile Butadiene Styrene (ABS) (0.9%), and stainless steel (0.7%).
The ruling request seeks classification of the subject merchandise in subheading 9403.10.0040, Harmonized
Tariff Schedule of the United States (HTSUS). We agree.
The applicable subheading for the subject merchandise will be 9403.10.0040, HTSUS, which provides for
“Other furniture and parts thereof: Metal furniture of a kind used in offices: 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 P. Forkan
Director
National Commodity Specialist Division