CLA-2-84:OT:RR:NC:N1:102

Ms. Natividad Castaneda
Danby Products Ltd.
5070 Whitelaw Road
Guelph, Canada N1H 6Z9

RE: The tariff classification of a commercial freezer from China.

Dear Ms. Castaneda:

In your letter dated September 16, 2013 you requested a tariff classification ruling.

The product under consideration is the ColdTech Model CRF229-1 Freezer. This 650 liter free standing stainless steel one door freezer is designed and marketed for use in commercial kitchens. It has four castor-style leveling legs and a digital thermostat/temperature display on the exterior of the unit.

The applicable subheading for the ColdTech Model CRF229-1 Freezer will be 8418.40.0000, 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, freezers of the upright type, not exceeding 900 liters capacity. The 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 National Import Specialist Michael M. Volpe at (646) 733-3009.

Sincerely,

Myles B. Harmon
Acting Director
National Commodity Specialist Division