The Product
- Two 18-gauge galvanized steel storage lockers. Each has a high security door bar lock and lever that accepts any standard lock, heavy duty hinges and tamper proof hardware.
- The Standard Locker, made for valuable equipment or tools, stands on the floor and can be bolted to a wall. Four adjustable removable shelves hold 100 lbs each.
- The Skid Locker is designed to mount on a 40 by 48 inch pallet, using pre-punched holes in its bottom edge. It holds 1,200 lbs.
- Both ship unassembled with all hardware needed for assembly. Optional extreme weather kits, shelving and rack options are not covered by the ruling.
CBP's Ruling
| Item | HTS code | CBP's description of the line |
|---|---|---|
| Standard Locker and Skid Locker | HTS 9403.20.0078 | Other furniture and parts thereof: Other metal furniture: Other: Counters, lockers, racks, display cases, shelves, partitions and similar fixtures: Storage lockers, other than exchange lockers as described in statistical note 5 to this chapter |
Explanation
Heading 9403 covers other furniture, and its subheading for other metal furniture has a line for counters, lockers, racks, display cases, shelves, partitions and similar fixtures. The statistical line under it names storage lockers other than exchange lockers. The requester proposed that line for both galvanized steel lockers, and CBP agreed.
Does this apply to your product?
It likely does if you can answer yes to each of these:
- Is it a storage locker, rather than an exchange locker?
- Is it made of metal, such as galvanized steel?
- Does it stand on the floor, bolt to a wall, or mount on a pallet?
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 |
|---|---|---|---|
| 9403.20.0078 | ✓ Still in the schedule | Heading 9403 › Other metal furniture › Storage lockers, other than exchange lockers as described in statistical note 5 to this chapter | Today's duty from Canada |
Checked against today's tariff schedule. The duty calculator opens with the code and country filled in.
Related rulings
H313152 and N308614 also classify metal storage lockers and storage units as other metal furniture, on a different statistical line. N338927, N332052 and N301349 cover metal storage bins, racks and carts in the same subheading, and N355180, N359134 and N361192 classify other metal furniture there too.
- H313152March 9, 2023Revocation of NY N310710; Classification of Metal Storage Lockers and Cabinets for Garage Use9403.20.0050
- N355180November 12, 2025Metal furniture from Canada9403.20.0086
- N359134March 4, 2026Metal furniture from Canada9403.20.0086
- N361192May 13, 2026Metal furniture from Canada9403.20.0082
- N338927March 26, 2024Multi-compartment storage bin from China9403.20.0086
- 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
Borderless, a licensed U.S. customs brokerage, summarized CBP ruling N360710 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