The tariff classification of metal furniture from Canada

N361192 May 13, 2026CLA-2-94:OT:RR:NC:N5:433 CATEGORY: Classification TARIFF NO.: 9403.20.0082 Jordan LuchtWestern Steel & Tube1247 Clarence AveWinnipeg, MBCanadaRE: The tariff classification of metal furniture from CanadaDear Mr. Lucht:In your letter dated May 1, 2026 , you requested a tariff classification ruling. In lieu of samples, technical andillustrative literature and product descriptions were provided for review.Item HSRF, the “Horizontal Free-Standing Rack,” is a 14-gauge steel metal “A” frame rack that will allowfor the horizontal storage and organization of items. The floor-standing rack’s load capacity is 2,000 lbs. Inthe condition at the time of importation into the United States (U.S.), the rack will be unassembled,unequipped, and will include all hardware required for assembly. After assembly, the rack dimensions willapproximate 60” in length, 66” in height, 36” in depth, and will weigh 62 lbs. After assembly, the left andthe right “A” frames will be created, and each “A” frame will have 7 forward and 7 rear weight bearing metalhangers. Item VSRF, the “Vertical Free-Standing Rack,” is a 14-gauge steel metal rack that will allow for the verticalstorage and organization of items. The floor-standing rack’s load capacity is 1,000 lbs. In the condition atthe time of importation into the U.S., the rack will be unassembled, unequipped, and will include allhardware required for assembly. After assembly, the rack dimensions will approximate 37” in width, 71” inheight, 25” in depth, and will weigh 71 lbs. After assembly, the rack will have 12 metal hangers that willkeep the rack’s contents upright and organized. The ruling request seeks classification of the subject merchandise in subheading 9403.20.0082, HarmonizedTariff Schedule of the United States (HTSUS). We agree. The applicable subheading for the HSRF rack and the VSRF rack will be subheading 9403.20.0082, HTSUS,which provides for “Other furniture and parts thereof: Other metal furniture: Other: Counters, lockers,racks, display cases, shelves, partitions and similar fixtures: Steel racks, other than those described instatistical reporting number 9403.20.0075.” 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 providedat https://hts.usitc.gov/.This ruling does not address the applicability of any additional duties, taxes, fees, exactions and/or othercharges, which may apply to the goods discussed herein. This includes, but is not limited to, tariffs and otherduties 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 eitherthe Chapter 99 provision under which an additional tariff applies or one of the Chapter 99 provisionscovering exceptions to such tariffs.For further information to assist with the importation process, please refer to the frequently updated CargoSystems 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 asidentified 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 theinformation furnished in the ruling letter, whether directly, by reference, or by implication, is accurate andcomplete in every material respect. In the event that the facts are modified in any way, or if the goods do notconform to these facts at time of importation, you should bring this to the attention of U.S. Customs andBorder 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 periodicverification by CBP.This ruling is being issued under the provisions of Part 177 of the Customs and Border ProtectionRegulations (19 C.F.R. 177).A copy of the ruling or the control number indicated above should be provided with the entry documentsfiled at the time this merchandise is imported. If you have any questions regarding the ruling, please contactNational Import Specialist Dharmendra Lilia at dharmendra.lilia@cbp.dhs.gov. Sincerely, (for)James P. ForkanDirectorNational Commodity Specialist Division