The Product
- A steel rack used at commercial nurseries to grow plants.
- Made of galvanized steel to withstand the weather and fertilizer.
- Four vertical corner beams hold four height-adjustable wire shelves and one fixed lower shelf.
- Rolls on four nylon casters, two swiveling and two fixed.
- About 53 inches long, 22.25 inches wide and 80 inches high, weighing about 70 pounds.
CBP's Ruling
| Item | HTS code | CBP's description of the line |
|---|---|---|
| Growing rack | HTS 9403.20.0082 | Other furniture and parts thereof: Other metal furniture: Other: Counters, lockers, racks, display cases, shelves, partitions and similar fixtures: Steel racks, other than those described in statistical reporting number 9403.20.0075 |
Explanation
CBP started with General Rule of Interpretation 1, which classifies goods by the words of the headings and the section and chapter notes. The letter cites the Explanatory Notes to Chapter 94, which describe furniture as movable articles built for placing on the floor or ground and used mainly for a utilitarian purpose to equip dwellings, offices, laboratories and similar places. CBP found the growing rack falls within that meaning of furniture.
Within heading 9403, other furniture, CBP placed the rack on the line for steel racks among the counters, lockers, racks, shelves and similar fixtures of other metal furniture; the rack is made of galvanized steel.
The letter also notes. CBP declined to rule on a separate request about a special tariff treatment for the rack because a case pending in the Court of International Trade could affect the answer.
Does this apply to your product?
It likely does if you can answer yes to each of these:
- Is it a rack made of steel?
- Is it built to stand on the floor or ground?
- Is it a movable article used for a practical purpose, such as holding plants?
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 |
|---|---|---|---|
| 9403.20.0082 | ✓ Still in the schedule | Heading 9403 › Other metal furniture › Steel racks, other than those described in statistical reporting number 9403.20.0075 | Today's duty from China |
Checked against today's tariff schedule. The duty calculator opens with the code and country filled in.
Related rulings
N310803, N298406, N298428 and N277895 each classify a rack, N300644 a drying rack, and I83900, J88178 and K88410 a CD rack, all under heading 9403 on other statistical lines.
- N310803April 14, 2020Rack from China9403.20.0081
- N298406July 3, 2018Rack from China9403.20.0080
- N298428July 9, 2018Rack from China9403.20.0080
- N277895August 26, 2016Rack from China9403.20.0026
- N300644October 5, 2018Drying rack from China9403.20.0080
- I83900July 10, 2002CD Rack from China9403.20.0020
- J88178September 3, 2003CD rack from China9403.20.0020
- K88410August 10, 2004CD rack from China9403.20.0020
Borderless, a licensed U.S. customs brokerage, summarized CBP ruling N336479 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