9403.20.00.86 - Other 🖩
Details
| Field | Value |
|---|---|
| Unit of Quantity | No. |
| General Rate of Duty (Column 1 - General) | Free |
| Special Rate of Duty (Column 1 - Special) | N/A |
| Column 2 Rate of Duty | 45% |
| Quota Quantity | N/A |
| Additional Duties | N/A |
Overview
This classification, 9403.20.00.86, is designated for "Other" metal furniture that does not fit into the more specific subcategories of counters, lockers, racks, display cases, shelves, partitions, and similar fixtures, nor is it specifically described under boltless or press-fit steel shelving units (9403.20.00.75), storage lockers (9403.20.00.78), or steel racks (9403.20.00.82). It captures a broad range of metal furniture designed for various commercial, industrial, or institutional purposes, encompassing items that are not explicitly defined by the preceding sibling categories.
The distinction lies in the absence of specific defining characteristics or purposes. While sibling categories address particular types of storage and display fixtures, this residual "Other" category is for metal furniture items whose primary function or design doesn't align with those specific definitions. For instance, it might include metal seating, specialized workstations, or industrial utility stands that do not fall under the more granular descriptions.
As this is a leaf node in the HTS, there are no further subcategories. Therefore, classification under 9403.20.00.86 relies on carefully distinguishing the merchandise from the explicitly defined sibling categories. Importers and exporters should examine the physical characteristics, intended use, and construction materials of the metal furniture to ensure it does not qualify for a more specific heading or subheading.