CLA-2-84:OT:RR:E:NC:1:102
Mr. Igal Osherov
UBC
3487 New Town Blvd.
St. Charles, MO 63301
RE: The tariff classification of beverage coolers from Ukraine
Dear Mr. Osherov:
In your letter dated September 12, 2008 you requested a tariff classification ruling. Descriptive literature and illustrations were submitted.
The items in question are described as beverage coolers. The IceStream 400 and 800 are glass door refrigerators that are used to display and to cool bottles and cans of beverages. These refrigerators are found in stores, restaurants or bars. The Kegmaster is designed to chill and dispense draft beer from kegs. It can be hold up to four kegs and can be used in homes or bars.
The applicable subheading for the glass door refrigerator will be 8418.50.0080, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other chest, cabinets, display counters, show-cases and the like for storage and display, incorporating refrigerating or freezing equipment. The rate of duty is free.
The applicable subheading for the Kegmaster will be 8418.69.0130, HTSUS, which provides for soda fountain and beer dispensing equipment. The rate of duty is 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 Kenneth T. Brock at (646) 733-3009.
Sincerely,
Robert B. Swierupski
Director
National Commodity Specialist Division