CLA-2-84:RR:NC:1:104 J87366
Mr. Alan Franks
ClearFreight, Inc.
JFK International Airport
Bldg. #75, North Hangar Road, Suite #210
Jamaica, NY 11430
RE: The tariff classification of a Multi-Media Refrigerator from Korea
Dear Mr. Franks:
In your letter dated July 9, 2003 on behalf of LG Electronics Inc. of Englewood Cliffs, New Jersey you requested a tariff classification ruling.
The LG Multi-Media Refrigerator Model LRSPC2661T is a side-by-side refrigerator with a 26 cubic feet (736 liters) capacity. The appliance has an additional feature, i.e., a digital network capability for providing communication, information and entertainment.
The refrigerator has features such an electronic temperature control, an automatic ice maker and water dispenser with built-in water filter, one humidity control crisper, one humidity/temperature control crisper, a beverage rack, a snack corner, and tempered glass shelves. The unit weighs 356 pounds with dimensions of 37 3/4” x 70” x 33 7/8” (W x H x D).
The multi-media unit which utilizes a Microsoft® Windows® dedicated version operating system is installed directly into the slot designed for it in the refrigerator’s door. The multi-media display unit gets its power from the refrigerator. The unit features a 20GB hard drive and a 15.1” digital LCD monitor with a remote control. The reset button is on the top front of the refrigerator. The multi-media display unit features full Internet functionality for e-mailing or web surfing. In addition to connecting to the Internet, the user can watch TV and use the panel to leave messages in text (via keyboard or electronic pen), video or audio. Pictures can be taken with a built-in digital camera and then saved or e-mailed. The device keeps track of stored foods and monitors expiration dates.
The applicable subheading for the LG Multi-Media Refrigerator Model LRSPC2661T will be 8418.10.0040, Harmonized Tariff Schedule of the United States (HTS), 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: Combined refrigerator-freezers, fitted with separate external doors…Compression type: Having a refrigerated volume of 382 liters and over. The rate of duty will be Free.
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 Robert Losche at 646-733-3011.
Sincerely,
Robert B. Swierupski
Director,
National Commodity
Specialist Division