CLA-2-84:OT:RR:NC:N1:102

Chris Bresnahan
Liebherr USA
4800 Chestnut Avenue
Newport News, VA 23607

RE: The tariff classification of freezers from Austria

Dear Mr. Bresnahan:

In your letter dated July 3, 2025, you requested a tariff classification ruling. Descriptive information was provided with the submission.

The products in question are chest freezers. The model numbers of the freezers are EFI 1453, EFI 2153, EFI 2853, EFI 3553, EFI 4453, EFI 4853, EFI 5653, EFE 1152, EFE 1552, EFE 2252, EFE 3052, EFE 3852, EFE 4652, EFE 5152, EFE 6052, FDvb 4643, Fvb 3613, Fv 913 and F 913. The freezers, which are intended to be used in convenience stores, hotels, restaurants, and bars, store ice cream and frozen meals at low temperatures. They feature castors, a tempered glass top, and adjustable shelves that are 13 inches in depth. The capacity of the freezers does not exceed 500 cubic liters.

In your letter, you suggest the freezers are classified within subheading 8418.50.0040, 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: Freezing. While we agree the freezers are classified within heading 8418, we disagree at the subheading level. The freezers store food but are not designed to prominently or deliberately display their contents. The food products, stored in the 13-inch-deep baskets, are clearly visible only when viewed from above the freezer. Therefore, classification within this subheading is not appropriate.

The applicable subheading for the chest freezers will be 8418.30.0000, 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: Freezers of the chest type, not exceeding 800 liters capacity. The general rate of duty is Free. Effective April 5, 2025, Executive Orders implemented “Reciprocal Tariffs.” All imported merchandise must be reported with either the Chapter 99 provision under which the reciprocal tariff applies or one of the Chapter 99 provisions covering exceptions to the reciprocal tariffs. At this time products from all countries will be subject to an additional 10 percent ad valorem rate of duty. At the time of entry, you must report the Chapter 99 heading applicable to your product classification, i.e. 9903.01.25, in addition to subheading 8418.30.0000, HTSUS, listed above.

The tariffs and additional duties cited above are current as of this ruling’s issuance. 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/.

The holding set forth above applies only to the specific factual situation and merchandise description as identified in the ruling request. This position is clearly set forth in Title 19, Code of Federal Regulations (CFR), Section 177.9(b)(1). This section states that a ruling letter is issued on the assumption that all of the information furnished in the ruling letter, whether directly, by reference, or by implication, is accurate and complete in every material respect. In the event that the facts are modified in any way, or if the goods do not conform to these facts at time of importation, you should bring this to the attention of U.S. Customs and Border Protection (CBP) and submit a request for a new ruling in accordance with 19 CFR 177.2. Additionally, we note that the material facts described in the foregoing ruling may be subject to periodic verification by CBP.

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,

(for)
James Forkan
Acting Director
National Commodity Specialist Division