CLA-2-84:OT:RR:E:NC:1:102
Ms. Carolyn Leski
DCB International Inc.
1010 Niagara Street
Buffalo, NY 14213
RE: The tariff classification of lobster/fish tanks from Canada
Dear Ms. Leski:
In your letter dated October 3, 2008 you requested a tariff classification ruling on behalf of your client, Poseidon Food Equipment, Inc. Descriptive literature and illustrations were submitted.
The items you plan to import are described as acrylic lobster/fish tanks for commercial use. You indicate these rectangular tanks are of the kind found in grocery stores or restaurants that hold live lobster or fish on display. The tanks feature three levels of filtration, two high pressure, magnetic-drive pumps, an acrylic divider in the middle of the display tank and a built-in self-contained refrigeration system.
You suggest classification of the lobster/fish tanks under subheading 3924.90.5600, Harmonized Tariff Schedule of the United States (HTSUS), which provides for …other household articles…of plastics, other, other. However, based on the information submitted we find the lobster/fish tanks are more specifically provided for as refrigerated display cases and the like under subheading 8418.50, HTSUS.
The applicable subheading for the lobster/fish tanks will be 8418.50.0080, 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.
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