CLA-2-94:OT:RR:NC:N4:433
Marissa Montilla
MRack Storage Systems LLC.
1520 Plaza Verde
El Paso, Texas 79912
RE: The tariff classification of a steel rack and components from Mexico.
Dear Ms. Montilla:
In your letter dated January 23, 2020, you requested a tariff classification ruling. In lieu of samples, illustrative literature, product descriptions, and manufacturing processes were provided for review.
Item 1, identified as the “Pallet Rack System,” is an unassembled, floor standing, unequipped, 14 gauge, hot rolled, steel pallet rack measuring 228” in length, 96” in width, and 48” in depth. The rack consists of 4 vertical omega shaped upright post supports that have teardrop punch-outs every 2”, 4 horizontal beam step supports that mount to each post, wire mesh shelf decking, and additional metal components that provide structure, support, strength, and reinforcement when the rack is assembled and is load bearing. All hardware is included for assembly of a single rack.
A tariff classification is requested for the importation of a complete rack system. Further, a tariff classification is requested for the vertical upright posts, when imported separately, and the horizontal beam steps, when imported separately. A tariff classification for the wire mesh shelf decking, when imported separately, was provided in a separate ruling request.
The applicable subheading for the complete pallet rack system will be 9403.20.0075, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Other furniture and parts thereof: Other metal furniture: Other: Counters, lockers, racks, display cases, shelves, partitions and similar fixtures: Boltless or press-fit steel shelving unit prepackaged for sale as described in statistical note 2 to this chapter.” The rate of duty will be free.
The applicable subheading for the vertical upright posts when imported separately will be 9403.90.8041, HTSUS, which provides for “Other furniture and parts thereof: Parts: Other: Other: Of metal: Other.” The rate of duty will be free.
The applicable subheading for the horizontal beam steps when imported separately will be 9403.90.8041, HTSUS, which provides for “Other furniture and parts thereof: Parts: Other: Other: Of metal: Other.” 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