CLA-2 CO:R:C:M 952361 LTO
Ms. Lisa Broder
Ferrari Broder Inc.
605 Third Avenue
New York, New York 10158
RE: Wine Storage Units; EN 84.18
Dear Ms. Broder:
This is in response to your letter of July 27, 1992,
requesting the classification of wine storage units under the
Harmonized Tariff Schedule of the United States (HTSUS).
FACTS:
The articles in question are temperature-controlled, wine
storage units. The units consist of waterproof wood with oak
finish, 50 mm extruded polyurethane sandwich panels, doors
(glass, plain or oak), rubber seal and locks. The temperature is
controlled through adjustable panels located inside the wine
cellar, and it can be regulated according to the quantity of each
type of wine. Units with the following capacities are
manufactured: (1) 2 modules, 29 shelves, 372 bottles; (2) 3
modules, 45 shelves, 576 bottles; and (3) 4 modules, 58 shelves,
and 744 bottles. Units with larger capacities (948 or 1152
bottles) can also be manufactured.
ISSUE:
Whether the wine storage units are classifiable as other
refrigerating or freezing equipment under Heading 8418, HTSUS.
LAW AND ANALYSIS:
The General Rules of Interpretation (GRI's) to the HTSUS
govern the classification of goods in the tariff schedule. GRI 1
states in pertinent part that "for legal purposes, classification
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shall be determined according to the terms of the headings and
any relative section or chapter notes . . . ." Heading 8418,
HTSUS, describes refrigerators, freezers and other refrigerating
or freezing equipment, electric.
The Harmonized Commodity Description and Coding System
Explanatory Notes (EN) constitute the Customs Co-operation
Council's official interpretation of the Harmonized System.
While not legally binding, the ENs provide a commentary on the
scope of each heading of the Harmonized System and are generally
indicative of the proper interpretation of these headings. EN
84.18, pg. 1170, states that the following type of apparatus is
covered by Heading 8418, HTSUS:
Cabinets or other furniture or appliances incorporating
a complete refrigerating unit or an evaporator of a
refrigerating unit . . . . These appliances include
domestic refrigerators, refrigerated show cases and
counters, ice-cream and frozen food storage containers,
refrigerated water or beverage fountains, milk cooling
vats, beer coolers, ice-cream makers, etc.
The wine storage units incorporate a complete refrigerating
unit that consists of a ventilated evaporator and ventilated
condenser. They are similar to refrigerated chests or cabinets,
and those units mentioned in EN 84.18. Therefore, the units are
covered by Heading 8418, HTSUS, specifically under subheading
8418.50.00, HTSUS, which provides for "[o]ther refrigerating or
freezing chests, cabinets, display counters, showcases and
similar refrigerating or freezing furniture."
HOLDING:
The wine storage units are classifiable under subheading
8418.50.00, HTSUS, which provides for "[r]efrigerators, freezers
and other refrigerating or freezing equipment, electric or other;
. . . [o]ther refrigerating or freezing chests, cabinets, display
counters, showcases and similar refrigerating or freezing
furniture." The corresponding rate of duty for articles of this
subheading is 2.9% ad valorem.
Sincerely,
John Durant, Director
Commercial Rulings Division