The Product
- Floor-standing metal racks that secure computer server equipment and components, for use in a data center or data closet.
- Made of high-strength aluminum, powder coated black or white, rated for an 800 lbs. static load, and conforming to EIA-310-E.
- A rectangular metal base that sits on or bolts to the floor, two vertical posts, and a horizontal 19-inch or 23-inch rail across the top.
- Posts come in 48, 72, 84, 96 and 108 inch heights; more horizontal rails can be added between the posts to hold server components.
- Imported unassembled with hardware kits, without servers, cables, switching apparatus or other electronic components.
CBP's Ruling
| Item | HTS code | CBP's description of the line |
|---|---|---|
| 19-inch and 23-inch Rackable 2-Post Relay Racks | 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 racks under General Rule of Interpretation 1, which classifies goods by the words of the headings and notes. The letter cites the Explanatory Notes to Chapter 94, which describe furniture as movable articles built to stand on the floor or ground and used, mainly for a practical purpose, to equip places such as offices and laboratories. Those notes treat an article as movable even when it is designed to be bolted to the floor. CBP found the relay racks meet that definition.
CBP placed them under heading 9403, other furniture, on the line for other metal furniture that covers counters, lockers, racks, display cases, shelves, partitions and similar fixtures; the relay racks are floor-standing metal racks that hold server equipment.
Does this apply to your product?
It likely does if you can answer yes to each of these:
- Is it a floor-standing metal rack built to hold computer server equipment?
- Does it stand on the floor, whether it sits there or is bolted down?
- Is it imported without the servers, cables or other electronic components it will hold?
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 Mexico |
Checked against today's tariff schedule. The duty calculator opens with the code and country filled in.
Related rulings
Other rulings under the same subheading for other metal furniture include N309157, on a steel rack and components, N347322, on weight racks, and N334425, on mobile computer carts.
- N344559January 6, 2025Adjustable workstation from Mexico9403.20.0090
- N343626November 5, 2024The classification of a foldable cot from Mexico9403.20.0048
- N347322April 28, 2025The classification of weight racks from China9403.20.0082
- N344607January 2, 2025Two folding cots from Mexico9403.20.0090
- N334425August 22, 2023Mobile computer carts from an unidentified country9403.20.0090
- N344839January 22, 2025Two combination dresser/garment racks from China9403.20.0050, 9403.60.8081
- N309157February 4, 2020Steel rack and components from Mexico9403.20.0075, 9403.90.8041
- N330558February 15, 20233-tier utility cart from China9403.20.0050
Borderless, a licensed U.S. customs brokerage, summarized CBP ruling N333727 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