U.S. Customs and Border Protection · CROSS Database · 1 HTS code referenced
Primary HTS Code
9403.20.0030
$377.4M monthly imports
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Ruling Age
9 years
Data compiled from CBP CROSS Rulings, Census Bureau Trade Data, Federal Register · As of 2026-04-29 · Updates monthly
The tariff classification of cabinet enclosures from Mexico.
N284043 March 23, 2017 CLA-2-94:OT:RR:NC:N4:433 CATEGORY: Classification TARIFF NO.: 9403.20.0030 Brett Ian Harris, Esq. Pisani & Roll LLP Attorneys at Law 1629 K. Street, NW, Suite 300 Washington, DC 20006 RE: The tariff classification of cabinet enclosures from Mexico. Dear Mr. Harris: In your letter dated February 28, 2017, on behalf of Pentair Technical Solutions (division of Pentair plc), you requested a tariff classification ruling. Descriptive and illustrative literature were provided. You indicate in your ruling request that the cabinet enclosures are designed to “protect sensitive electronic and electrical components from water, dirt, corrosive agents and other contaminants, as well as industrial environmental challenges including temperature fluctuations, impact and unauthorized access.” Model # MHC400200120 is sold in the class of goods identified as the Pentair, Hoffman, “Small GL66 Series Mild Steel Wall-Mount Enclosures.” This wall mounted cabinet-like enclosure measures 15.75 inches long (high) by 7.87 inches wide by 4.72 inches deep. Specifications include: (1) manufactured from 1.4-mm thick 16 gauge steel, (2) seams continuously welded and grounded smooth, (3) externally formed body flange, (4) large perimeter body opening, (5) mounting holes in back of body for direct mounting or for optional external mounting brackets, (6) seamless foam-in-place gasket, (7) grounded stud on the body, (8) bonding provision on the door, (9) conductive panel included, (10) quarter-turn latches furnished with 3-mm double-bit insert, and (11) furnished hardware kit includes panel mounted screws, grounding hardware and sealing washers for wall-mounting holes. Illustrative literature indicates that a mounting bracket is required to meet UL/CSA external mounting requirements. It appears that the merchandise concerned is not built into walls, and is not a builders’ fitting or builders’ ware. Further research of the merchandise concerned via the internet indicates a strong similarity of the merchandise concerned to a “concept junction box,” and as such, we require proof that the merchandise concerned has no principal use and is not a form of a junction box or akin to a junction box. Consequently, we are unable to rule on this product at this time. Model # A723018FSG is sold in the class of goods identified as the Pentair, Hoffman, “Free-Stand, Single or Dual Access, Type12.” This free-standing cabinet-like enclosure measures 72.06 inches long (high) by 30.06 inches wide by 18.06 inches deep. Specification include: manufactured from 12 gauge steel, (2) seams continuously welded and grounded smooth with no holes or knockouts, (3) lifting eyes for easy handling, (4) 3-point latches operated by oil-tight-key-lock handle, (5) concealed, easy-to-remove hinges, (6) data pockets are high-impact thermoplastic, (7) internal mounting channels welded horizontally to sides at top, bottom and center, (8) optional panels and rack mount angles can be mounted anywhere along channels, (9) oil-resistant door gasket, (10) bonding provision on door, and (11) provision for mounting florescent light. Model # HJ1412HWPL2LG is sold in the class of goods identified as the Pentair, Hoffman, “Flat Cover With Latches, Type 4X.” This wall mounted cabinet-like enclosure measures 13.81 inches long (high) by 11.81 inches wide by 5.99 inches deep. Specification include: (1) compression-molded fiberglass construction, (2) overlapping solid and window cover models are available, (3) windows are clear polycarbonate, (4) cover fasteners with pad-lockable type 316 stainless steel latches, (5) type 304 stainless steel piano hinges, (6) integral mounting brackets, (7) enclosures protect equipment and operators from indirect electrical contact, and (8) material is halogen free. Photos within the illustrative literature indicate side latches demonstrating that the enclosure is not built into the wall and therefore not a builders’ fitting nor builders’ ware. In spite of not being built into the wall, the illustrative literature indicates under the title of “Accessories” panels for junction boxes, swing-out panel kit and terminal block kit assembly for junction boxes. As such, we require proof that the merchandise concerned has no principal use and is not a form of a junction box or akin to a junction box. Consequently, we are unable to rule on this product at this time. Model # A603624SSFSN4 is sold in the class of goods identified as the Pentair, Hoffman “Free-Stand Single and Dual Access With 3-Point Latches, Type 4X.” This free-standing cabinet-like enclosure measures 60.06 inches long (high) by 36.06 inches wide by 24.06 inches deep. Specifications include: (1) 12 gauge type 304 stainless steel, (2) seams continuously welded and grounded smooth with no holes or knockouts, (3) heavy-duty lifting eyes are type 316L stainless steel, (4) heavy-duty three-point latching mechanism operated by type 316L stainless steel Powerglide padlock handle, (5) seamless foam-in-place gasket assures a water-tight and dust-tight seal, (6) body flange trough collar excludes liquids and contaminants, (7) heavy-gauge continuous hinges for support of the door, (8) high-impact thermoplastic data pocket with each enclosure, (9) mounting channels welded horizontally to interior body sides at top, bottom and center, (10) optional panels and rack mount angles can be mounted anywhere along channels, (11) bonding provision on door and grounding stud on body, and (12) accessory mounting channel provided in enclosure top. Model #Q30239PCD is sold in the class of goods identified as the Pentair, Hoffman “Qline D, Type 4X.” This wall mounted cabinet-like enclosure measures 11.54 inches long (high) by 8.78 inches wide by 3.11 inches deep. Specifications include: (1) body is impact-resistant polycarbonate for PCD series and ABS for ABD series, (2) opaque and clear covers are impact-resistant polycarbonate for PCD series and ABS for ABD series, (3) polycarbonate material is easily punched, drilled, filled or sawed, (4) straight side walls permit ganging of multiple enclosures, (5) mounting holes molded directly to adjacent cover screws, (6) cover screws protected by removable caps that are aesthetic and provide tamper resistance, (7) molded internal pads for mounting optional panels, rails and other components, (8) panel mounting feature on both body and cover, (9) seamless foam-in-place gasket assures a water-tight and dust-tight seal, (9) screws provided for mounting optional panel, and (10) material is halogen free. Illustrative literature found on the internet for the Qline E Non-Metallic Polycarbonate Enclosure and Qline J Box indicates that these two Pentair products are a type of junction box. Even though the merchandise concerned is a Qline D Non-Metallic Polycarbonate or ABS Enclosure, and not a Qline E or Qline J, there is a strong similarity of the enclosure, and as such, we require proof that the merchandise concerned has no principal use and is not a form of a junction box or akin to a junction box. Consequently, we are unable to rule on this product at this time. Classification under the Harmonized Tariff Schedule of the United States (HTSUS) is made in accordance with the General Rules of Interpretation (GRIs). GRI 1 provides that the classification of goods shall be determined according to the terms of the headings of the tariff schedule and any relative section or chapter notes. In the event that the goods cannot be classified solely on the basis of GRI 1, and if the headings and legal notes do not otherwise require, the remaining GRIs 2 through 6 may then be applied in order. Upon review of the legal notes to Chapter 94 of the HTSUS, we find no exclusionary notes relevant to the merchandise concerned that would prevent the possible classification of these electrical enclosures within heading 9403, HTSUS. We next turn to the Explanatory Notes (ENs) to the HTSUS, for guidance and interpretation of the HTSUS. When interpreting and implementing the HTSUS, the ENs of the Harmonized Commodity Description and Coding System may be utilized. The ENs, while neither legally binding nor dispositive, provide a guiding commentary on the scope of each heading, and are generally indicative of the proper interpretation of the HTSUS. CBP believes the ENs should always be consulted. See T.D. 89-80, 54 Fed. Reg. 35127, 35128 (August 23, 1989). The General Explanatory Notes (ENs) to Chapter 94 of the HTSUS state with regard to the meaning of furniture, at: (A): For the purposes of this Chapter, the term “furniture” means: Any “movable” articles (not included under other more specific headings of the Nomenclature), which have the essential characteristic that they are constructed for placing on the floor or ground, and which are used, mainly with a utilitarian purpose, to equip private dwellings, hotels, theatres, cinemas, offices, churches, schools, cafés, restaurants, laboratories, hospitals, dentists, surgeries, etc., or ships, aircraft, railway coaches, motor vehicles, caravan-trailers or similar means of transport. (It should be noted that, for purposes of this Chapter, articles are considered to be “movable” furniture even if they are designed for bolting, etc., to the floor, e.g., chairs for use on ships). Similar articles (seats, chairs, etc.) for use in gardens, squares, promenades, etc., are included in this category. (B) The following: (i) Cupboards, bookcases, other shelved furniture and unit furniture designed to be hung, to be fixed to the wall or to stand one on the other or side by side, for holding various objects or articles (books, crockery, kitchen utensils, glassware, linen, medicaments, toilet articles, radio or television receivers, ornaments, etc.) and separately presented elements of unit furniture; and (ii) Seats or beds designed to be hung or to be fixed to the wall. In the case before us, model # A723018FSG, the Pentair, “Free-Stand, Single or Dual Access, Type12; and the “Model # A603624SSFSN4, Pentair, “Free-Stand Single and Dual Access with 3-Point Latches, Type 4X,” having no active electronic or electrical components, falls within the meaning of furniture as defined in the General Explanatory Notes (ENs) to Chapter 94, HTSUS. Moreover, there appears to be no other heading in the Nomenclature, HTSUS, more specific, resulting in heading 9403, HTSUS, as the proper classification for the floor standing enclosures of the merchandise concerned. The applicable subheading for the model # A723018FSG, Pentair, “Free-Stand, Single or Dual Access, Type12’ and the Model # A603624SSFSN4, Pentair, “Free-Stand Single and Dual Access with 3-Point Latches, Type 4X” will be 9403.20.0030, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Other furniture and parts thereof: Other metal furniture: Other: Other.” 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 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 Neil H. Levy at neil.h.levy@cbp.dhs.gov. Sincerely, Steven A. Mack Director National Commodity Specialist Division