The Product
- A rectangular carbon steel storage unit with 40 compartments.
- Each compartment measures 4 1/4 inches wide, 4 1/8 inches high and 12 inches deep.
- The whole bin measures 35 1/4 by 21 1/2 by 12 inches and weighs 49 pounds.
- Holds inventory or small tools and accessories.
- Stands on the floor when paired with a base, and stacks on and attaches to an identical bin or other storage shelves or bin systems.
CBP's Ruling
| Item | HTS code | CBP's description of the line |
|---|---|---|
| 40 Compartment Storage Bin | 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 started with 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 be placed on the floor or ground and used mainly for a practical purpose to equip dwellings, offices and similar places.
CBP found the bin fits that description. It stands on the floor when paired with a base, and it becomes modular unit furniture when stacked on and fixed to an identical bin or other storage shelves or bin systems. Heading 9403 covers other furniture, and CBP placed the steel bin on the line for other metal furniture: counters, lockers, racks, shelves, partitions and similar fixtures. The requester suggested that line, and CBP agreed.
The letter also notes. The letter says the bin does not appear to fall within the scope of any current antidumping or countervailing duty order, and that scope decisions come from the Commerce Department's International Trade Administration, not CBP.
Does this apply to your product?
It likely does if you can answer yes to each of these:
- Is it a storage bin or storage unit made of metal, such as carbon steel?
- Does it stand on the floor when paired with a base?
- Can it stack on and attach to identical bins or other storage shelving?
- Does it hold inventory, small tools or accessories, like a rack or shelf?
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
N332052, on a tooling machine storage rack, and N357456, on metal furniture, are on the same line. N304067 covers a metal storage bin, N320476 a 3-tier metal storage rack and N301349 a storage cart, each under the same subheading on a different line.
- N304067May 14, 2019Metal storage bin from China9403.20.0080
- N332052April 24, 2023Tooling machine storage rack from China9403.20.0086
- N301349November 13, 2018Storage cart from China9403.20.0080
- N308614January 14, 2020Storage units from China9403.20.0050
- N326665July 8, 2022Multi-function aluminum ladder/seat/table from China9403.20.0090
- N344052November 27, 2024The classification of a gazebo from China9403.20.0050
- N320476July 19, 20213-tier metal storage rack from China9403.20.0081
- N357456January 29, 2026Metal furniture from China9403.20.0086
Borderless, a licensed U.S. customs brokerage, summarized CBP ruling N338927 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