The tariff classification of steel racks from Canada

N355183 November 6, 2025 CLA-2-83:OT:RR:NC:N5:121 CATEGORY: Classification TARIFF NO.: 8302.50.0000; 9903.01.14; 9903.01.26 Steven Ladosz Always Pinned Trailer Products 728 Ireland Rd. Simcoe N3Y 4K2 Canada RE: The tariff classification of steel racks from Canada Dear Mr. Ladosz: In your letter dated October 23, 2025, you requested a tariff classification ruling. The merchandise under consideration is four different vehicle hitch holders in a variety of sizes. They are all made of steel sheet with laser cut holes and predrilled mounting holes. They will be mounted vertically on the wall of garage, shop, work van, or trailer, and function to store hitches and pins. The Truck Box Hitch Holder has styles to hold 2 hitches in either 2-inch, 2½-inch or 3-inch square holes. The Single Hitch Holder has styles to hold 1 hitch in either a 2-inch or 2½-inch square hole. The Truck Box Hitch Holder XL has styles to hold 2 hitches in either 2-inch or 2½-inch square holes. The Basic 4 Hitch Holder has styles to hold 4 hitches in 2-inch or 2½-inch holes, 3 round holes to hold hitch pins, and two steel hooks to hold 2 3-inch straps or 4 1-inch straps. This holder is L-shaped with the two hooks at the bottom. The other three holders are bent into C-shaped channels. You state that all of the products are USMCA compliant. The applicable subheading for the Truck Box Hitch Holder, Single Hitch Holder, Truck Box Hitch Holder XL, Basic 4 Hitch Holder and will be 8302.50.0000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Base metal mountings, fittings and similar articles suitable for furniture, doors, staircases, windows, blinds, coachwork, saddlery, trunks, chests, caskets or the like; base metal hat racks, hat-pegs, brackets and similar fixtures; …: Hat-racks, hat pegs, brackets and similar fixtures, and parts thereof. The rate of duty will be free. Products of Canada as provided by heading 9903.01.10 in Section XXII, Chapter 99, Subchapter III, U.S. Note 2(j), HTSUS, other than products classifiable under headings 9903.01.11, 9903.01.12, 9903.01.13, 9903.01.14, and 9903.01.15, HTSUS, will be subject to an additional 35 percent ad valorem rate of duty. At the time of entry, you must report the applicable Chapter 99 heading, i.e. 9903.01.10, in addition to subheading 8302.50.0000, HTSUS, listed above. Articles that are entered free of duty under the terms of general note 11 to the HTSUS (U.S.-Mexico-Canada Agreement (USMCA)), including any treatment set forth in subchapter XXIII of Chapter 98 and subchapter XXII of chapter 99 of the HTSUS, will not be subject to the additional ad valorem duties provided for in heading 9903.01.10. If your product is entered duty free as originating under the USMCA, you must report heading 9903.01.14, HTSUS, in addition to subheading 8302.50.0000, HTSUS. 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 Canada are not subject to reciprocal tariffs. At the time of entry, you must report the Chapter 99 heading applicable to your product classification, i.e. 9903.01.26, in addition to subheading 8302.50.0000, 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 Jennifer Jameson at jennifer.d.jameson@cbp.dhs.gov. Sincerely, (for) Evan Conceicao Designated Official Performing the Duties of the Division Director National Commodity Specialist Division