CLA-2-84:OT:RR:NC:N1:102
Christina M. Leonard
Sandler, Travis & Rosenberg, P.A.
551 Fifth Ave, Suite 1100
New York, NY 10176
RE: The tariff classification of glass-doored refrigerated beverage display cases from China
Dear Ms. Leonard:
In your submission dated January 16, 2019, on behalf of your client, NewAir, LLC, you requested a tariff classification ruling. Descriptive information was provided on each of the five styles of glass-doored refrigerated beverage display cases.
You state that styles numbers AWB-400DB, AWR-1160DB, AWR-1600DB, AWR-190SB, and AWR-290DB are intended for use in commercial establishments, such as bars, cafes, restaurants and offices, and in residential settings as well. The freestanding cases have hinged glass doors with handles, removable shelves, a thermostat, a compressor cooling system, and an interior LED light, but differ in size. All freestanding cases have stainless steel finishes.
Style number AWB-400DB is 24 inches deep, 23.5 inches wide, and 33 inches high. It has an internal volume of 5.3 cubic feet and can store up to 20 wine bottles and 70 standard sized beverage cans.
Style number AWR-1160DB is 28.75 inches deep, 23.5 inches wide, and 54.75 inches high. Its internal volume is 12.4 cubic feet, and can store up to 116 wine bottles.
Style number AWR-1600DB is 28.75 inches deep, 23.5 inches wide, and 69.3 inches high. Its internal volume is 15.9 cubic feet, and can store up to 160 wine bottles.
Style number AWR-190SB is 24.25 inches deep, 11.6 inches wide, and 33.9 inches high. Its internal volume is 2.5 cubic feet and can hold up to 19 wine bottles.
Style number AWR-290DB is 24.25 inches deep, 14.8 inches wide, and 33.75 inches high. Its internal volume is 3.2 cubic feet and has a capacity of 29 wine bottles.
The applicable subheading for style numbers AWB-400DB, AWR-1160DB, AWR-1600DB, AWR-190SB, and AWR-290DB 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