CLA-2-84:OT:RR:NC:N1:102
Andy Wood
Dometic Corporation
5600 N River Rd #250
Rosemont, Illinois 60018
RE: The tariff classification of refrigerating units from China
Dear Andy Wood:
In your letter dated November 2, 2021, you requested a tariff classification. Descriptive information was provided with your request.
The products are described as compressor refrigerating units, item numbers AL201962 and AXE80398. The refrigerating units operate as reciprocating liquid chilling units that cool foods and drinks. The cooler-style refrigerators are shaped to fit in the space beneath the observer’s seat of a John Deere harvester. The compressor refrigerating units are insulated and feature a thermostat, a cooling system, a 12 volt power plug, an upward-opening top lid, a downward-opening front door, a specifically-located bolt hole and two custom mountings that allow the unit to mount to the floor of the harvester.
The applicable subheading for compressor refrigerators, item numbers AL201962 and AXE80398, will be 8418.69.0150, Harmonized Tariff Schedule of the United States (HTSUS), which provides Refrigerators, freezers and other refrigerating or freezing equipment, electric or other; heat pumps, other than the air conditioning machines of heading 8415: Other refrigerating or freezing equipment; heat pumps: Other: Reciprocating liquid chilling refrigerating units. The rate of duty is free.
Pursuant to U.S. Note 20 to Subchapter III, Chapter 99, HTSUS, products of China classified under 8418.69.0150, HTSUS, unless specifically excluded, are subject to an additional 25 percent ad valorem rate of duty. At the time of importation, you must report the Chapter 99 subheading, i.e., 9903.88.01, in addition to subheading 8418.69.0150, HTSUS, listed above.
The HTSUS is subject to periodic amendment, so you should exercise reasonable care in monitoring the status of goods covered by the Note cited above and the applicable Chapter 99 subheading.
For background information regarding the trade remedy initiated pursuant to Section 301 of the Trade Act of 1974, including information on exclusions and their effective dates, you may refer to the relevant parts of the USTR and CBP websites, which are available at https://ustr.gov/issue-areas/enforcement/section-301-investigations/tariff-actions and https://www.cbp.gov/trade/remedies/301-certain-products-china, respectively.
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 https://hts.usitc.gov/current.
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 Sandra Martinez at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division