The tariff classification of hybrid cable management rack, when imported fully assembled or unassembled in a complete kit from China.

N124697 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 hybrid cable management 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 seven foot, black powder coated, hybrid cable management rack made from both aluminum and steel materials. Specification sheets indicate, the rack consists of one top support, a two piece base structure, two side rails, and a front and rear trough. The top support is made from 16 gauge cold rolled steel, the two piece base structure is made from 12 gauge cold rolled steel, the two side rails are made from 1/8 inch thick aluminum, and the front and rear troughs are made from 16 gauge cold rolled steel. Shelves and drawers are available. This cable management rack is used for installing voice and data equipment, such as patch panels and heavier active components, as well as providing a structured and organized cabling system. The applicable subheading for the seven foot, hybrid cable management rack, made from both aluminum and steel materials, 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