CLA-2-84:OT:RR:NC:N1:102
Trevor Crivello
Iron Mountain Refrigeration & Equipment, LLC
8555 194th Avenue
Bristol, WI 53104
RE: The tariff classification of glass-door display coolers and refrigerators from China
Dear Mr. Crivello:
In your submission dated December 20, 2019, you requested a tariff classification ruling. Descriptive information was provided.
The first group of products under consideration are Procool Refrigeration electric counter-height coolers, model numbers BB-1, BS-1, BB-2, BS-2, BB-2S, BB-3, BS-3, and BB3S. These stainless steel and aluminum finished cabinets feature shelves, LED-lighted interiors, and measure 36 inches in height, 21 inches in depth, and range in width from 24-54 inches. The units have 1 to 3 glass hinged or sliding doors and include internal refrigerating compressors, and digital controllers with LED lights. You state that all items are designed for commercial use in bars and restaurants for the display of beverages. Product literature included with your submission indicates that these items are specially designed to fit under bar counters.
The second group of products under consideration are Procool Refrigeration electric vertical display refrigerators, model numbers CS-360FB, CSD-1000, CSC-1000S, CST-1600, and CST-1600S. These stainless steel and aluminum finished cabinets feature shelves, LED-lighted interiors, and range in height from 78-82 inches, 26-29 inches in depth, and 22-68 inches in width. These units have 1 to 3 glass hinged or sliding doors and include internal refrigerating compressors, digital controllers with LED display for inside temperature, and four castor-style legs. You state that all items are for commercial use in retail establishments for the display of beverages.
The applicable subheading for the counter-height coolers, models BB-1, BS-1, BB-2, BS-2, BB-2S, BB-3, BS-3, and BB3S, and the vertical display refrigerators, models CS-360FB, CSD-1000, CSC-1000S, CST-1600, and CST-1600S, will be 8418.50.0080, 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: Other furniture (chests, cabinets, display counters, show-cases and the like) for storage and display, incorporating refrigerating or freezing equipment; Other. The rate of duty is Free.
Products of China classified under subheading 8418.50.0080, HTSUS, unless specifically excluded, are subject to the additional 25 percent ad valorem rate of duty. At the time of importation, you must report the Chapter 99 subheading, i.e., 9903.88.03, in addition to subheading 8418.50.0080, 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, 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 the 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