CLA-2-84:OT:RR:NC:1:102

Mr. Douglas Bjur
Sprint Enterprises Inc.
12686 82nd Avenue
Surrey, British Columbia V3W 3G1

RE: The tariff classification of a glass frosting unit from Canada

Dear Mr. Bjur:

In your letter received October 30, 2008 you requested a tariff classification ruling. Descriptive literature and an illustration were submitted.

The item you plan to import is described as a glass frosting unit. This unit is found in bars, pubs and restaurants and is designed to ice/frost drinking glasses using liquid CO2. The product has three frost cycle settings to frost glasses of various sizes and thicknesses and includes automatic flashing LED lights that illuminate during the frosting cycle.

The applicable subheading for the glass frosting unit will be 8418.69.0180, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other refrigerating or freezing 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