The tariff classification of aluminum distribution rack, when imported fully assembled or unassembled in a complete kit from China.

N124696 October 19, 2010 CLA-2-94:OT:RR:NC:N4:433 CATEGORY: Classification TARIFF NO.: 9403.20.0020 David T. Henry Buyer ICC 14700 Alondra Boulevard La Mirada, CA 90638 RE: The tariff classification of aluminum distribution rack, when imported fully assembled or unassembled in a complete kit from China. Dear Mr. Henry: In your letter dated September 22, 2010, you requested a tariff classification ruling. Product specification sheets describe the item as a black powder coated, aluminum distribution rack, which is available in four, six and seven foot sizes. The aluminum construction makes the item lightweight, yet sturdy. At a minimum, the rack consists of two top rails, a two piece base structure, and two side rails. Shelves and drawers are available. This distribution rack is used for installing voice and data equipment, such as patch panels, fiber optics and active components, as well as providing a structured and organized cabling system. The applicable subheading for the four, six and seven foot, aluminum distribution rack, when imported fully assembled or unassembled in a complete kit, will be 9403.20.0020, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Other furniture and parts thereof: Other metal furniture: Other: Counters, lockers, racks, display cases, shelves, partitions and similar fixtures.” The rate of duty will be free. 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 World Wide Web at http://www.usitc.gov/tata/hts/. 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 Neil H. Levy at (646) 733-3036. Sincerely, Robert B. Swierupski Director National Commodity Specialist Division