The Product
- A wire box bin on castors, used in a commercial setting to pick up and store cardboard boxes for recycling.
- Made of a powder-coated galvanized steel wire cage on a rectangular steel base, with 3-inch swivel castors at each corner.
- One side of the cage folds down near its midpoint for access.
- Measures 47.2 by 31.5 by 66.1 inches and holds about 440 pounds.
- Has no handles or tow points; it's moved by pushing or pulling the wire cage.
CBP's Ruling
| Item | HTS code | CBP's description of the line |
|---|---|---|
| Wire Box Bin with Castors | 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 classified the cart by the words of the headings and notes under General Rule of Interpretation 1. 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, restaurants and similar places. CBP found the wire box bin falls within that meaning of furniture.
Within heading 9403, other furniture, CBP placed the bin under other metal furniture, on the line for steel racks; the bin is a steel wire cage on a steel base.
The letter also notes. The letter also says the United States has no preferential trade program or trade agreement in effect with the country of origin, so none applies to the cart.
Does this apply to your product?
It likely does if you can answer yes to each of these:
- Is it a wire cage bin on castors for collecting and storing cardboard boxes?
- Is it made of steel, with a wire cage on a steel base?
- Is it built to stand on the floor and moved by pushing or pulling?
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 Taiwan |
Checked against today's tariff schedule. The duty calculator opens with the code and country filled in.
Related rulings
N300508 (a cart), N330558 (a 3-tier utility cart) and N331285 (a wheeled pit cart for spill cleanup) also classify carts as other metal furniture under heading 9403, on other statistical lines.
- N337507January 19, 202422 folding tables and their cart from Taiwan9403.20.0086, 9403.70.8031
- N330558February 15, 20233-tier utility cart from China9403.20.0050
- N350018June 11, 2025Safety bed rail from Taiwan9403.20.0050, 9817.00.96
- N331285March 21, 2023Wheeled pit cart for spill cleanup from China9403.20.0086
- N356413December 8, 2025The tariff classification and applicability of the Nairobi Protocol of metal furniture from China9403.20.0035
- H336040July 31, 2024Classification of Unfinished Household Metal Cabinets; Applicability of Section 301 Duties9403.20.0050
- N341548August 20, 2024The tariff classification, country of origin, USMCA eligibility, and Section 301 applicability of a wall-mounted metal tool cabinet9403.20.0050
- N300508October 9, 2018Cart from China9403.20.0080
Borderless, a licensed U.S. customs brokerage, summarized CBP ruling N337081 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