The Product
- The bun pan rack is aluminum and holds up to 18 removable bun pans. It has four swivel casters and is used in commercial kitchens for mobility and storage.
- It measures 26 by 20 1/4 by 67 3/4 inches and ships knocked down.
- The dunnage rack is welded aluminum square tube with a square tube leg at each corner. It holds up to 2,000 pounds of food or equipment off the ground.
- It measures 36 by 18 by 12 inches and is used in commercial kitchens.
CBP's Ruling
| Item | HTS code | CBP's description of the line |
|---|---|---|
| Bun pan rack (Rack Bun 18 Cap 68" Knocked Down, item 1141732) | 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 |
| Dunnage rack (Rack Dunnage Welded Alum, item 1141729) | 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 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 practical purpose to equip places such as restaurants, hotels and offices. CBP found both racks are furniture under that description.
CBP placed them under heading 9403, other furniture, on the line for other metal furniture that covers racks and similar fixtures, at the statistical line for steel racks. Both racks are aluminum and are used in commercial kitchens, one to store bun pans and the other to hold food or equipment off the ground.
Does this apply to your product?
It likely does if you can answer yes to each of these:
- Is it a movable rack built to stand on the floor or ground?
- Is it made of metal, such as aluminum?
- Is it used to equip a commercial kitchen or a similar place for a practical purpose?
- Does it hold pans, food or equipment for storage?
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
The other rulings under this subheading also classify racks under heading 9403: N336479 covers a growing rack, N332052 a tooling machine storage rack, N300644 a drying rack, and N310803, N298406, N298428 and N277895 each cover a rack. N344052 covers a gazebo.
- N336479November 22, 2023Growing rack from China9403.20.0082
- N310803April 14, 2020Rack from China9403.20.0081
- N298406July 3, 2018Rack from China9403.20.0080
- N298428July 9, 2018Rack from China9403.20.0080
- N332052April 24, 2023Tooling machine storage rack from China9403.20.0086
- N300644October 5, 2018Drying rack from China9403.20.0080
- N277895August 26, 2016Rack from China9403.20.0026
- N344052November 27, 2024The classification of a gazebo from China9403.20.0050
Borderless, a licensed U.S. customs brokerage, summarized CBP ruling N345902 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