The tariff classification of metal furniture from China

N360612 April 14, 2026 CLA-2-94:OT:RR:NC:N5:433 CATEGORY: Classification TARIFF NO.: 9403.20.0050 Ann Lawrence Dollar General Corp 100 Mission Ridge Goodlettsville, TN 37214 RE: The tariff classification of metal furniture from China Dear Ms. Lawrence: In your letter dated April 10, 2026, you requested a tariff classification ruling. In lieu of samples, a product description and illustrative literature were provided. The “Compact Closet Shelves (SKU# 23458203),” is a floor standing 3-tier shelving unit that is constructed of polypropylene side supports and carbon steel rod shelves. The shelving unit’s dimensions are approximately 25" in height, 20" in width, and 7" in depth. The illustrative literature provided details the shelving unit as “small space storage solutions.” In the condition at the time of U.S. importation, the shelving unit will be unassembled and will require no hardware for assembly. Documentation provided states, “[T]his item may enter through Norfolk, Charleston, Savannah, Atlanta, Memphis, Los Angeles/Long Beach, or Seattle” ports of entry. The ruling request seeks clarification if the shelving unit is appropriately classified in subheading 9403.20.0050, Harmonized Tariff Schedule of the United States (HTSUS), or subheading 9403.70.8015, HTSUS. The Harmonized Commodity Description and Coding System Explanatory Notes (ENs) constitutes the official interpretation of the Harmonized System at the international level. EN IX to General Rule of Interpretation (GRI) 3(b) provides: “for the purposes of this Rule, composite goods made up of different components shall be taken to mean not only those in which the components are attached to each other to form a practically inseparable whole but also those with separable components, provided these components are adapted one to the other and are mutually complementary and that together they form a whole which would not normally be offered for sale in separate parts.” The “Compact Closet Shelves” is a composite good composed of different materials (plastic, metal). The vertical plastic side supports allow for the creation of a 3-tier shelving unit. The horizontal steel rods create the functional flat shelving space that will allow for the placement and storage of sneakers, shoes, handbags, and other articles. The essential character of the “Compact Closet Shelves,” as a whole, is imparted by the metal shelving components. The applicable subheading for the subject merchandise will be 9403.20.0050, HTSUS, which provides for “Other furniture and parts thereof: Other metal furniture: Household: Other: Other.” The general rate of duty will be free. The 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/. This ruling does not address the applicability of any additional duties, taxes, fees, exactions and/or other charges, which may apply to the goods discussed herein. This includes, but is not limited to, tariffs and other duties as provided for in Subchapter III to Chapter 99, HTSUS. Thus, for example, in addition to the classification stated above, the merchandise covered by this ruling may also need to be reported with either the Chapter 99 provision under which an additional tariff applies or one of the Chapter 99 provisions covering exceptions to such tariffs. For further information to assist with the importation process, please refer to the frequently updated Cargo Systems Messaging Service (CSMS) messages at https://www.cbp.gov/trade/automated/cargo-systems-messaging-service and the Trade Remedies page at https://www.cbp.gov/trade/programs-administration/trade-remedies. 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) James P. Forkan Director National Commodity Specialist Division