RE: The tariff classification of metal furniture 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 N365562 October 21, 2026 CLA-2-94:OT:RR:NC:N5:433 CATEGORY: Classification TARIFF NO.: 9403.20.0086; 9403.99.9045 Michael Cawley Vaughan Inc. 367 Troutman Street Brooklyn, NY 11237 RE: The tariff classification of metal furniture from China Dear Mr. Cawley: In your letter dated September 30, 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 “4-Way Display (1622523),” is a floor standing 4-sided steel metal frame merchandising display stand used for the storage and display of bagged snacks and similar packaged goods in store aisles. A rectangular steel tube vertical column is located at the center of the stand where four perforated (pegboard) sheet panels (one per side) are fixed to the column at the base and are capped at the top. A medium density fiberboard backing panel is located on the reverse side of each of the perforated sheet panels. Twenty (20) steel sheet brackets (5 per side) mount and hook onto the metal perforated sheet panels. The stand accommodates twenty (20) steel wire mesh baskets (5 per side) that rest on the brackets at an angle and face outwards. The stand dimensions are 32.7" in length, 32.7" in width, 47.2" in height, and weighs 214 lbs. Item 2, the “Large Chip Basket Displays (1485543),” are 3-tier and 4-tier steel metal frame merchandising display stands that are used for the storage and display of bagged snacks and similar packaged goods in store aisles. Both stands are floor standing, the primary difference is the post height and the basket count. Each stand will have a corresponding number of steel metal frame wire mesh baskets (3-tier unit will have 3 baskets, 4-tier unit will have 4 baskets) with woven paper cord infill and fitted with 2 steel sheet metal dividers to split each basket into 3 product lanes. A 1.5 mm steel sheet base plate is located on the front face of each stand and is printed with the retailer’s logo. The 3-tier stand dimensions are 29.9" wide, 18.3" deep, and 32.7" tall. The 4-tier stand dimensions are 29.9" wide, 18.3" deep, and 43.3" tall. Item 3, the “Small Chip Basket Displays (1485547), are 3-teir and 4-tier steel metal frame merchandise display stands that are used for the storage and display of bagged snacks and similar packaged goods in store aisles. Both stands are floor standing, the primary difference is the post height and the basket count. Each stand will have a corresponding number of steel metal frame wire mesh baskets (3-tier unit will have 3 baskets, 4-tier unit will have 4 baskets) with woven paper cord infill and fitted with 2 steel sheet metal dividers to split each basket into 3 product lanes. The 3-tier stand dimensions are 13.8" wide, 18.3" deep, and 32.7" tall. The 4-tier stand dimensions are 18.8" wide, 18.3" deep, and 43.3" tall. Item 4, the “Large Chip Basket Retrofit Kit (800026232)” is a steel flat bar bracket with hooks, a wire mesh basket with woven paper cord infill, and 2 post extensions that will be installed and retrofitted onto item 2. The flat bar bracket dimensions are 30" wide, 16.5" deep, and 3.6" tall; the basket dimensions are 29.9" wide, 16.4" deep, and 5" tall; each post extension is 21" long. Item 5, the “Small Chip Basket Retrofit Kit (800026231)” is a steel flat bar bracket with hooks, a wire mesh basket with woven paper cord infill, and a post extension that will be installed and retrofitted onto item 3. The flat bar bracket dimensions are 13.1" wide, 16.5" deep, and 3.2" tall; the basket dimensions are 13.1" wide, 17.5" deep, and 4" tall; the post extension is 21" long. Items 1, 2, and 3 are not boltless or press fit; at the time of importation, the display stands are unassembled and will include all hardware required for assembly. The ruling request seeks classification of items 1, 2, and 3 in subheading 9403.20.0086 of the Harmonized Tariff Schedule of the United States, (HTSUS), and classification of items 4 and 5 in subheading 9403.99.9045 HTSUS. We agree. The applicable subheading for item 1, 2, and 3 will be 9403.20.0086, HTSUS, which provides for “Other furniture and parts thereof: Other metal furniture: Other: Counters, lockers, racks, display cases, shelves, partitions and similar fixtures: Other.” The general rate of duty will be free. The applicable subheading for item 4 and 5 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. 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