RE: The tariff classification of metal furniture components from China

U.S. Department of Homeland Security U.S. Customs and Border Protection National Commodity Specialist Division One World Trade Center, Suite 51.201 New York, NY 10007 U.S. Customs and Border Protection N365452 October 19, 2026 CLA-2-94:OT:RR:NC:N5:433 CATEGORY: Classification TARIFF NO.: 9403.99.9045 Matt Jameson Thearent BV Toegangseweg 28 Boskoop, 2771 XM Netherlands RE: The tariff classification of metal furniture components from China Dear Mr. Jameson: In your letter dated September 28, 2026, you requested a tariff classification ruling. In lieu of samples, technical and illustrative literature, product descriptions, and a manufacturing synopsis were provided for review. Item 1, the “Vertical Uprights” are telescopic (adjustable and quick release) and fixed (non-adjustable) support posts that are constructed of extruded aluminum. The posts have molded-plastic caps with sockets that receive the telescopic horizontal drape supports (item 2), base plates (item 3), and the base plate pins (item 4). The vertical uprights will be available as 2-section, 3-section, 4 section, and 5-section units and between 42”-240” in length. Item 2, the “Telescopic Horizontal Drape Supports” are crossbar members constructed of extruded aluminum-alloy that spans between two vertical uprights (item 1). The telescopic supports lock at set lengths with plastic knobs, steel threaded rods, and locking collars. The telescopic supports have molded-plastic end fittings with locating pins that seats in a socket of the upright's four-socket top cap. A hook-and-loop strip runs along the support for attaching drapes (sold separately). The horizontal drape supports will be available between 3’-10’ in length. Item 3, the “Base Plates” are powder-coated (black) steel base plates with rounded corners, a carry-handle cut-out, and holes through which the base plate pin (item 4) is screwed. The base plates will be available between 14”-24” in length and 12”-24” in width. Item 4 the “Base Plate Pins” are powder-coated (orange) steel tube vertical spigots that mount and interlock with the vertical uprights (item 1) and the base plates (item 3). The base plate pins will be available between 4”-16” in length. Information provided states, items 1 through 4 “…are imported loose, not as retail kits, in quantities that do not necessarily correspond to complete kits and are assembled by the end user.” The vertical uprights (item 1), the horizontal drape supports (item 2), the baseplates (item 3) and the baseplate pins (item 4) interlock to create floor standing displays that will be used at trade shows, conventions, corporate events, theatres, hotels and other venues. The ruling request seeks classification of the subject merchandise in subheading 9403.99.9045 of the Harmonized Tariff Schedule of the United States, (HTSUS). We agree. The applicable subheading for items 1 through 4 will be 9403.99.9045, HTSUS, which provides for “Other furniture and parts thereof: Parts: Other: Other: Other: Other: Of metal: Other.” The general rate of duty will be free. AD/CVD The extruded aluminum horizontal and vertical supports may be subject to anti-dumping and/or countervailing (AD/CVD) from China (A570-967, C570-968). Written decisions regarding the scope of AD/CVD orders are issued by the Enforcement and Compliance office in the International Trade Administration of the Department of Commerce (ITA) and are separate from tariff classification and origin rulings issued by Customs and Border Protection (CBP). General information regarding the ITA and AD/CVD can be found at https://www.trade.gov/us-antidumping-and-countervailing-duties. The ITA’s “Guide on How to File for an Antidumping/Countervailing Duty Scope Ruling Request” is available at https://enforcement.trade.gov/scope/Request-Scope-Ruling.pdf 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