CLA-2-84:OT:RR:NC:1:102
Mr. Lawrence M. Friedman
Barnes, Richardson & Colburn, LLP
303 E. Wacker Drive, Suite 1020
Chicago, IL 60601
RE: The tariff classification of refrigerator/freezer units from Canada or Mexico.
Dear Mr. Friedman:
In your letter dated May 7, 2013, on behalf of Electrolux North America, Inc., you requested a tariff classification ruling.
The items under consideration are three styles of refrigerator/freezer combinations that are used primarily in the home. Each of these compression style refrigerator units contain individual refrigerator and freezer compartments and are fitted with separate external doors.
The first style (model # EI23CS35KW) is the Side-By-Side which features a refrigerator side by side with a freezer. The second style (model# E23BC68JPS) is called the Bottom-Mount and has a refrigerator compartment on top of the unit and a freezer compartment on the bottom. The third style (model# CRT216HLS) is the Top-Mount which has the freezer on top of the refrigerator. You state that each of these units has a refrigerated volume of over 382 liters.
The applicable subheading for these refrigerator/freezer combinations will be 8418.10.0040, Harmonized Tariff Schedule of the United States (HTSUS), 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 general rate of duty will be 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 the National Import Specialist at (646) 733-3009.
Sincerely,
Thomas J. Russo
Director
National Commodity Specialist Division