CLA-2-94:OT:RR:NC:N4:433
Marissa Montilla
MRACK Storage Systems
1520 Plaza Verde
El Paso, TX 79912
RE: The tariff classification of a wire deck from Mexico.
Dear Ms. Montilla:
In your letter dated October 7, 2019, you requested a tariff classification ruling. Illustrative literature and a product description were provided for review.
Item 1, identified as “Wire Mesh Decking,” is constructed of .193 through .191 inches in diameter of hot rolled 14 gauge industrial bright steel wire having ribbed support channels throughout its length, and is designed with a ribbed waterfall edge to provide structure, support, strength, and reinforcement when used on pallet rack shelving systems. Upon installation of the wire mesh decking onto floor or ground standing beams, a shelving system is formed.
The Explanatory Notes (ENs) to the Harmonized Tariff Schedule of the United States (HTSUS) constitute the official interpretation of the tariff at the international level. The ENs to Chapter 94 of the HTSUS, “Parts,” state: “This Chapter only covers parts, whether or not in the rough, of goods of heading 9401 to 9403 and 9405, when identifiable by their shape or other specific features as parts designed solely or principally for an article of those headings. They are classified in this Chapter when not more specifically covered elsewhere.” See Headquarters Ruling H265042 dated July 19, 2016.
The ribbed steel wire mesh decking are dedicated parts of pallet shelf rack systems, and are not more specifically provided for elsewhere in the tariff schedule.
The applicable subheading for the subject merchandise will be 9403.90.8020, HTSUS, which provides for “Other furniture and parts thereof: Parts: Other: Other: Other: Of metal: Welded wire rack decking, whether or not galvanized, plated or coated.” The rate of duty will be free.
Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on the World Wide Web at https://hts.usitc.gov/current.
This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 C.F.R. 177).
A copy of the ruling or the control number indicated above should be provided with the entry documents filed at the time this merchandise is imported. If you have any questions regarding the ruling, contact National Import Specialist Dharmendra Lilia at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division