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N246347: The tariff classification of a commercial refrigerator from China.
Ruling Date: Sep 25, 2013
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N246347

September 25, 2013

CLA-2-84:OT:RR:NC:N1:102

CATEGORY:    Classification

TARIFF NO.: 8418.69.0180

Ms. Natividad Castaneda
Danby Products Ltd.    
5070 Whitelaw Road    
Guelph, Canada N1H 6Z9

RE:    The tariff classification of a commercial refrigerator from China.

Dear Ms. Castaneda:

In your letter dated September 16, 2013 you requested a tariff classification ruling.

The product under consideration is the ColdTech Model CUR063-27 Undercounter Refrigerator. This free standing stainless steel unit has a capacity of 177 liters and is designed for use in commercial kitchens. It has 4 castor-style leveling legs and a digital thermostat/temperature display on the exterior of the unit.

You suggest classification of this refrigerator in subheading 8418.50.0080, Harmonized Tariff Schedule of the United States (HTSUS), which provides for refrigerators, freezers and other refrigerating or freezing equipment, electric or other; heat pumps, other than the air conditioning machines of heading 8415; parts thereof, other furniture (chests, cabinets, display counters, show-cases and the like) for storage and display, incorporating refrigerating or freezing equipment, other. However, based on the product literature, we find that this refrigerator is not a display unit.

The applicable subheading for the ColdTech Model CUR063-27 Undercounter Refrigerator will be 8418.69.0180, HTSUS, which provides for refrigerators, freezers and other refrigerating or freezing equipment, electric or other; heat pumps, other than the air conditioning machines of heading 8415; parts thereof, other refrigerating or freezing equipment; heat pumps, other, other refrigerating or freezing equipment. 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 World Wide Web at http://www.usitc.gov/tata/hts/.

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 Michael M. Volpe at (646) 733-3009.

Sincerely,


Myles B. Harmon
Acting Director
National Commodity Specialist Division