The tariff classification of a metal storage cabinet from China.

N243509 July 23, 2013 CLA-2-94:OT:RR:NC:N4:433 CATEGORY: Classification TARIFF NO.: 9403.20.0020 Thomas J. Des Champs Logistics Manager Dedoes Industries Inc. 1060 W. Maple Road Walled Lake, MI 48390 RE: The tariff classification of a metal storage cabinet from China. Dear Mr. Dedoes: In your letter dated June 27, 2013, you requested a tariff classification ruling. A photo of the cabinet was submitted. The item is described as a wall mounted, metal storage cabinet that is used to store color paint chips for automobile applications. The storage cabinet has an aluminum extruded frame with a metal back and glass door, and measures 40 inches high by 16 inches wide by 8 inches deep. Based on the photo, the storage cabinet appears to have slanted metal wire shelves that hold the paint chips in place. The applicable subheading for the storage cabinet 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, Thomas J. Russo Director National Commodity Specialist Division