NY 859984
FEB 06 1991
CLA-2-84:S:N:N1:105 859984
Mr. John H. Qualey
Rogers & Brown Custom Brokers, Inc.
P.O. Box 20160
Charleston, SC 29413-0160
RE: The tariff classification of portable refrigerator/food
warmers from Taiwan.
Dear Mr. Qualey:
In your letter dated January 22, 1991 on behalf of The
Murray Company you requested a tariff classification ruling.
The five models illustrated in the submitted brochure: CH-9,
CH-12, CH-15, CH-18 and CH-22 vary only in their size and
cubic capacity. All consist of portable cases of polypropylene
with a layer of polyurethane foam insulation between the outer
and inner walls of the case. A thermoelectric refrigeration
system including a cold plate is built into the case and cools
the food placed therein. Like all thermoelectric modules, the
process can be reversed to heat the food. These portable
refrigerator/warmers, however, are principally used to
refrigerate rather than warm food.
Note 7, Chapter 84, Harmonized Tariff Schedule of the United
States (HTS) provides that machines used for more than one
purpose are, for classif-ication purposes, to be treated as if
their principal purpose were their sole purpose. Thus, the
applicable subheading for the five portable refrigerator/
warmers will be 8418.69.0095,HTS, which provides for other
refrigerating or freezing equipment, other. The rate of duty
will be 2.9 percent ad valorem.
This ruling is being issued under the provisions of Section
177 of the Customs Regulations (19 C.F.R. 177).
A copy of this ruling letter should be attached to the entry
documents filed at the time this merchandise is imported. If the
documents have been filed without a copy, this ruling should be
brought to the attention of the Customs officer handling the
transaction.
Sincerely,
Jean F. Maguire
Area Director
New York Seaport