&&The subject goods are “Galvanized Gi Sheets”. They are 16-gauge metal sheets of galvanized iron. The goods are bent, cut and slotted (perforated) into warehouse shelves according to custom specifications. The goods are 1.59 mm thick and come in various sizes ranging from 15.75” x 38” to 39.25” x 95.75”.

&&In accordance with General Interpretative Rule 1, the correct classification for these goods is 9403.20.00.60 of the Customs Tariff. This classification covers “Other furniture”, of metal, including shelving.&&&&The Explanatory Notes to Chapter 94 describes furniture to include “other shelved furniture” and “separately presented elements of unit furniture”. It includes furniture of “any material” including base metals. The Explanatory Notes to heading 94.03 includes furniture for “general use” and gives examples including “other shelved furniture”. The Explanatory Notes read that this heading covers furniture for “Shops, stores, workshops, etc.” including “shelving units”. The goods fit this description as they are warehouse shelves made of iron (a base metal), per Legal Note 3 of Section XV. Although the shelves are an incomplete article (no support posts), they have the essential character of warehouse shelves and therefore remain within this heading, per General Interpretative Rule 2(a).&&&&The representative for the importer has suggested the goods be classified under 7210.30.00.00 of the Customs Tariff as “flat-rolled products of iron”. However, based on the description of the goods and the preceding analysis, these goods meet the description of furniture in Chapter 94 and are therefore excluded from Section XV by virtue of Legal Note 1(k) to Section XV.&&