The Product
- A heavy-duty floor-standing metal structure used to store and access tooling machine extrusion dies.
- Three rows of 4 drawers each, 12 drawers in all. Drawers are inserted and removed with a forklift.
- Measures 91.8 inches high, 59.1 inches deep and 97.8 inches wide.
CBP's Ruling
| Item | HTS code | CBP's description of the line |
|---|---|---|
| Tooling Storage Rack | HTS 9403.20.0086 | Other furniture and parts thereof: Other metal furniture: Other: Counters, lockers, racks, display cases, shelves, partitions and similar fixtures: Other. |
Explanation
CBP classified the rack by the words of heading 9403 under General Rule of Interpretation 1. The letter cites the Explanatory Notes to Chapter 94, which describe furniture as movable articles built to stand on the floor and used mainly for a practical purpose to equip homes, offices, laboratories and similar places. CBP found the storage rack meets that definition.
Within other metal furniture, CBP placed the rack on the line for counters, lockers, racks, display cases, shelves, partitions and similar fixtures. The rack holds articles for future use, which CBP found makes it similar to lockers, racks and shelves.
Headings CBP ruled out
- Heading 9403, other metal furniture: the other/other basket line: It is a basket provision that applies only to an article outside the description of counters, lockers, racks, display cases, shelves, partitions and similar fixtures, and this rack is similar to those.
- Heading 9403, boltless or press-fit steel shelving units prepackaged for sale: That line is for retail-packaged racks assembled by fitting a rivet, tab or other connector on one support into a hole, slot or similar receptacle.
The letter also notes. The requester asked about antidumping and countervailing duties; the letter says scope decisions on those orders come from the Department of Commerce, not CBP.
Does this apply to your product?
It likely does if you can answer yes to each of these:
- Is it a metal rack that stands on the floor?
- Is it used to hold articles for future use, like a locker, rack or shelf?
- Is it something other than a boltless steel shelving unit prepackaged for retail sale?
A no to any of them can mean a different code. A licensed broker can classify your product.
The code today
| HTS code | In today's schedule | Where it sits | Today's duty |
|---|---|---|---|
| 9403.20.0086 | ✓ Still in the schedule | Heading 9403 › Other metal furniture | Today's duty from China |
Checked against today's tariff schedule. The duty calculator opens with the code and country filled in.
Related rulings
N320476 covers a 3-tier metal storage rack, N017203 a storage rack, and N310803, N298406 and N298428 each cover a rack, all classified as other metal furniture under heading 9403. N338927 covers a multi-compartment storage bin and N345902 a bun pan rack and a dunnage rack.
- N336479November 22, 2023Growing rack from China9403.20.0082
- N320476July 19, 20213-tier metal storage rack from China9403.20.0081
- N310803April 14, 2020Rack from China9403.20.0081
- N298406July 3, 2018Rack from China9403.20.0080
- N298428July 9, 2018Rack from China9403.20.0080
- N017203September 21, 2007Storage rack from China9403.20.0020
- N338927March 26, 2024Multi-compartment storage bin from China9403.20.0086
- N345902February 25, 2025The classification of a bun pan rack and a dunnage rack from China9403.20.0082
Borderless, a licensed U.S. customs brokerage, summarized CBP ruling N332052 in plain English and checked its codes against the letter and today's tariff schedule. A ruling applies only to goods that match its facts; our terms explain the rest. Terms