CLA-2-84:OT:RR:NC:N1:102
Joy Zhang
ShenZhen All-in Logistics Co., Ltd.
Fu Long Road Shen Zhen 518000 China
RE: The tariff classification of a glass-doored refrigerator from China
Dear Ms. Zhang:
In your letter dated May 23, 2023, you requested a tariff classification ruling on behalf of your client, Foshan Zhuopu Technology Co., Ltd.
The product under consideration is a glass-doored refrigerator, model number SC-98F. The refrigerator features a black cabinet, blue LED lighting, removable shelves, adjustable metal racks, a compressor powered cooling system, and a glass display door. The refrigerator has an internal volume that can hold up to 120 beverage cans and can achieve cooling temperatures ranging between 36 to 50 Fahrenheit degrees.
The applicable subheading for the glass-doored refrigerator, model number SC-98F, 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 will be Free.
Pursuant to U.S. Note 20 to Subchapter III, Chapter 99, HTSUS, products of China classified under subheading 8418.50.0080, 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., 9903.88.03, 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 Section 301 trade remedy, 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, https://www.cbp.gov/trade/remedies/301-certain-products-china
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 at https://hts.usitc.gov/current.
This ruling is being issued under the provisions of Part 177 of the Customs and Border Protection 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, please contact National Import Specialist Sandra Martinez at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division