The tariff classification of glass furniture from the United Kingdom

N353049 September 15, 2025 CLA-2-94:OT:RR:NC:N5:433 CATEGORY: Classification TARIFF NO.: 9403.89.6020; 9903.02.20 Ryan Skorch Click Netherfield Inc. 1103 Laurel Oak Road, Suite 107, Suite 107 Voorhees, NJ 08043 RE: The tariff classification of glass furniture from the United Kingdom Dear Mr. Skorch: In your letter dated August 28, 2025, you requested a tariff classification ruling on behalf of Click Netherfield Ltd. In lieu of samples, illustrative literature, a description, and a manufacturing synopsis is provided for review. The “Museum Display” is a series of museum showcases constructed of laminated safety glass and cold or hot rolled sheet steel metal that are used for the preservation and display of objects. The glass showcases are used in institutions, museums, universities, libraries, exhibitions and art galleries to protect, preserve and present documents, artifacts, objects, art and specimens. The showcases are fabricated as square, rectangle, concave, convex, wall-to-wall, or floor-to-ceiling furniture. The Harmonized Commodity Description and Coding System Explanatory Notes (ENs) constitutes the official interpretation of the Harmonized System at the international level. The “Museum Display” is a composite good comprised of different materials (glass, metal) and different components (glass panel surrounds, metal frame foundation). The glass and metal materials are adapted one to the other, are mutually complementary, and together they form a unitary whole. The glass panels provide a means to protect, preserve and present documents, artifacts, objects, art, and specimens. The metal frame foundation provides structural integrity, and a means for securely mounting, fitting, and placement of the glass panels. Further, the glass panels allow for the preservation of an exhibit, high visibility, and allow for 360 degrees of viewing of exhibits from multiple vantage points. The glass material is the indispensable attribute that strongly marks or serves to distinguish the structure, core or condition of the article. The “Museum Display” essential character, as a whole, is imparted by the glass materials. The applicable subheading for the subject merchandise will be 9403.89.6020, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Other furniture and parts thereof: Furniture of other materials, including cane, osier, bamboo or similar materials: Other: Other: Other.” The general rate of duty will be free. Trade Remedy: Effective April 5, 2025, Executive Orders implemented “Reciprocal Tariffs.” All imported merchandise must be reported with either the Chapter 99 provision under which the reciprocal tariff applies or one of the Chapter 99 provisions covering exceptions to the reciprocal tariffs. At this time, products of the European Union with an ad valorem (or ad valorem equivalent) rate of duty under column 1-General less than 15 percent will be subject to an additional ad valorem rate of duty of 15 percent minus the column 1-General duty rate. At the time of entry, you must report the Chapter 99 heading applicable to your product classification, i.e. 9903.02.20, in addition to subheading 9403.89.6020, HTSUS, listed above. The tariffs and additional duties cited above are current as of this ruling’s issuance. 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 at https://hts.usitc.gov/. The holding set forth above applies only to the specific factual situation and merchandise description as identified in the ruling request. This position is clearly set forth in Title 19, Code of Federal Regulations (CFR), Section 177.9(b)(1). This section states that a ruling letter is issued on the assumption that all of the information furnished in the ruling letter, whether directly, by reference, or by implication, is accurate and complete in every material respect. In the event that the facts are modified in any way, or if the goods do not conform to these facts at time of importation, you should bring this to the attention of U.S. Customs and Border Protection (CBP) and submit a request for a new ruling in accordance with 19 CFR 177.2. Additionally, we note that the material facts described in the foregoing ruling may be subject to periodic verification by CBP. This ruling is being issued under the provisions of Part 177 of the Customs and Border Protection 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, please contact National Import Specialist Dharmendra Lilia at dharmendra.lilia@cbp.dhs.gov. Sincerely, (for) Denise Faingar Acting Director National Commodity Specialist Division