RE: The tariff classification of metal furniture from Uzbekistan.

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 N365778 October 21, 2026 CLA-2-94:OT:RR:NC:N5:433 CATEGORY: Classification TARIFF NO.: 9403.10.0040 Andri M Arkstone Security Corp. 2307 E. Aurora Road, B-10 Twinsburg, OH 44087 RE: The tariff classification of metal furniture from Uzbekistan. Dear Mr. M.: In your letter dated October 5, 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 “RaxTex-15-126060-10-12U,” item 2, the “RaxTex-15-186060-10-18U,” item 3, the “RaxTex-15-256060-10-25U,” and item 4, the “RaxTex-15-426060-10-42U” are open frame steel racks that measure 23” wide, 27”- 80” tall, and 27”- 41” deep. The vertical uprights, horizontal mounting rails, and the remaining structural bars are 1.5-2 mm thick. Item 5, the “RaxTex-20-226060-24-22U” is a steel frame cabinet with perforated front and rear doors that lock and removeable side panels. The overall cabinet dimensions are 23.62” wide, 43” tall, and 23.62” deep. The doors and the side panels are approximately 1 mm thick; the top panel, base panel, vertical, horizontal, and other structural rails are 1.5-2 mm thick. The floor standing racks and the cabinet are constructed of black powder coated cold-rolled steel and are equipped with leveling feet and casters. The metal racks and the cabinet are designed to store servers, telecommunications, networking, security, and related electronic equipment such as servers, switches, routers, power distribution units, power supplies and electronic equipment (sold separately). The racks and the cabinet will be imported unassembled and will include all hardware required for assembly. The ruling request seeks classification of items 1 through 4 in subheading 9403.20.0086 of the Harmonized Tariff Schedule of the United States (HTSUS), and classification of item 5 in subheading 9403.10.0040, HTSUS. We agree in part. The applicable subheading for items 1 through 5 will be 9403.10.0040, HTSUS, which provides for “Other furniture and parts thereof: Metal furniture of a kind used in offices: 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. 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