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Classification

October 2020 (PM) — Question 49

What is the CLASSIFICATION of a four-tiered shelf composed of metal and wood components along with metal assembly hardware? The shelf consists of two vertical pairs of iron pipes measuring 1” in diameter and 40” in length that allow the assembled shelf to be mounted to a wall. Four, 1/4” thick, medium density fiber (MDF) panels, measuring 32” in length and 8” in width, are mounted horizontally to the vertical iron pipes. Each MDF panel is spaced approximately 9.5” apart. The four-tiered shelf is manufactured in Germany. The manufacturing cost and construction of the article is 80% for the metal components and metal hardware, and 20% for the wood components.

CBP's cited authority

§ HTSUS 9403.90.8020§ Chapter 92 Note 2A

Answer and citations as published in CBP's official answer key for the October 2020 (PM) examination.

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