The Product
- Low humidity storage cabinet made of electrostatic discharge (ESD) powder-coated sheet steel, for medium- to long-term storage of printed circuit boards.
- Measures about 47.2 inches wide, 26 inches deep and 72.4 inches high. Weighs about 340 pounds and holds up to about 660 pounds.
- Five full-width, height-adjustable shelves behind three rows of paired locking doors with glass panels, and a locking swivel castor at each corner.
- A drying unit with a zeolite desiccant and an internal fan keeps relative humidity below 5 percent. Heat regenerates the desiccant and the moisture vents out the back.
- Has no refrigeration unit.
CBP's Ruling
| Item | HTS code | CBP's description of the line |
|---|---|---|
| SDB-1106-40 dry storage cabinet | 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 applied 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 for placing on the floor and used mainly to equip places such as offices, laboratories and hospitals. CBP found the cabinet is furniture in that sense.
Heading 9403 covers other furniture and parts. Within it, CBP placed the cabinet on the line for other metal furniture, the one that names counters, lockers, racks, display cases, shelves, partitions and similar fixtures; the cabinet is powder-coated sheet steel with five shelves.
Headings CBP ruled out
- heading 8415, air conditioning machines: The importer suggested this heading. CBP said heading 8415 covers machines designed to change both the temperature and the humidity of air; the cabinet removes moisture from its storage space and does not maintain temperature.
Does this apply to your product?
It likely does if you can answer yes to each of these:
- Is it a cabinet made of sheet steel?
- Is it built to stand on the floor and hold stored items on shelves?
- Does it remove moisture from its storage space without controlling temperature?
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
N357456 and N359784 classify metal furniture on the same line. N243509 covers a metal storage cabinet on another line of heading 9403.
- N344052November 27, 2024The classification of a gazebo from China9403.20.0050
- N243509July 23, 2013Metal storage cabinet from China9403.20.0020
- N357456January 29, 2026Metal furniture from China9403.20.0086
- N359784March 18, 2026Metal furniture from China9403.20.0086
- N333922July 13, 2023Plant dolly from China9403.20.0090
- N336479November 22, 2023Growing rack from China9403.20.0082
- N360612April 14, 2026Metal furniture from China9403.20.0050
- N360809May 1, 2026Metal furniture from China9403.20.0050
Borderless, a licensed U.S. customs brokerage, summarized CBP ruling N340531 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