Customs Ruling NY N311429 - The Tariff Classification Of Metal ...

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• NY N311429
• May 18, 2020

• Type : Classification • HTSUS : 9403.20.0081; 9903.88.03

CLA-2-94:OT:RR:NC:N4:433Adam R. MoonE. Besler & Co.115 Martin Lane.Elk Grove Village, IL 60007 RE: The tariff classification of metal furniture from China. Dear Mr. Moon:In your letter dated April 24, 2020, you requested a tariff classification ruling on behalf of Barclay Trading LLC. In lieu of samples, illustrative literature, product descriptions, and assembly instructions were provided. Item 1, the “Industrial Wire Shelf Rack,” is a group of unassembled, unequipped, floor standing, steel racks. You state the racks will be available in various depths, widths, heights, and will be used for storage or display. The racks will consist of 4 vertical upright post supports, 4-tier horizontal wire mesh shelf decking, 4 leveling feet, and additional metal components that will provide structure, support, strength, and reinforcement when the racks are assembled and load bearing. Item 2, the “Industrial Wire Shelf Cart,” is a group of unassembled, unequipped, floor standing, steel shelf carts. You state the carts will be available in various depths, widths, and will be used for storage or display. The carts will consist of 4 vertical upright post supports, 4-tier horizontal wire mesh shelf decking, and 4 locking swivel castor wheels. You request classification of item 1 in subheading 9403.20.0081, Harmonized Tariff Schedule of the United States, (HTSUS) and classification of item 2 in subheading 9403.20.0090, HTSUS.The Explanatory Notes (ENs) to the HTSUS constitute the official interpretation of the tariff at the international level. Subheading 9403.20.00, HTSUS, provides for “Other furniture and parts thereof: Other metal furniture.” At the eight-digit 9403.20.00, HTSUS, subheading level item 1 and 2 are classified therein. The issue arises at the ten-digit subheading level as to whether or not item 1 and 2 are of subheading 9403.20.0081 which provides for “Other metal furniture: Other: Counters, lockers, racks, display cases, shelves, partitions and similar fixtures” or subheading 9403.20.0090, HTSUS, which provides for “Other metal furniture: Other: Other.” In the condition as imported items 1 and 2 are identified according to the terms of the subheading 9403.20.0081, HTSUS, specifically shelves, racks, and similar fixtures. As subheading 9403.20.0081, HTSUS, is more specific, classification in subheading 9403.20.0090, HTSUS, is precluded. The applicable subheading for item 1 and item 2 will be 9403.20.0081, 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 rate of duty will be free.TRADE REMEDYProducts of China classified under subheading 9403.20.0081, HTSUS, unless specifically excluded, are subject to the additional 25 percent ad valorem rate of duty.  At the time of importation, you must report the Chapter 99 subheading, i.e., 9903.88.03, in addition to subheading 9403.20.0081, HTSUS, listed above.  See U.S. Note 20 to Subchapter III, Chapter 99, HTSUS.  The HTSUS is subject to periodic amendment so you should exercise reasonable care in monitoring the status of goods covered by the Note cited above and the applicable Chapter 99 subheading.  For background information regarding the Section 301 trade remedy, you may refer to the relevant parts of the USTR and CBP websites, which are available at https://ustr.gov/issue-areas/enforcement/section-301-investigations/tariff-actions and https://www.cbp.gov/trade/remedies/301-certain-products-china, respectively. The merchandise in question may be subject to antidumping duties and countervailing duties (AD/CVD).  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 and are separate from tariff classification and origin rulings issued by Customs and Border Protection (CBP).  You can contact them at https://trade.gov/enforcement/ (click on “Contact Us”).  For your information, you can view a list of current AD/CVD cases at the United States International Trade Commission website at https://www.usitc.gov/trade_remedy/documents/orders.xls, and you can search AD/CVD deposit and liquidation messages using CBP’s AD/CVD Search tool at https://aceservices.cbp.dhs.gov/adcvdweb.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 on the World Wide Web at https://hts.usitc.gov/current.This ruling is being issued under the provisions of Part 177 of the Customs 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, contact National Import Specialist Dharmendra Lilia at [email protected]. Sincerely,Steven A. MackDirectorNational Commodity Specialist Division

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• 7.1
• NY N311429
• May 18, 2020

• Type: Classification • HTSUS: 9403.20.0081; 9903.88.03

The tariff classification of metal furniture from China.

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