860868 86 Ruling Active

The tariff classification of a refrigerator deodorizer fromTaiwan.

Issued March 4, 1991 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 8421.39.0010

Headings: 8421

Product description

The sample is being returned as requested. The deodorizer is operated by four "C" batteries which drive a silent fan for continuous circulation. It contains a ceramic catalyzer encased in a plastic housing and is used to remove odors and bacteria in home refrigerators.

CBP rationale

The applicable subheading for the deodorizer will be 8421.39.0010, Harmonized Tariff Schedule of the United States (HTS), which provides for filtering or purifying machinery and apparatus for gases .

Full text

NY 860868 MAR 04, 1991 CLA-2-84:S:N:N1:105 860868 CATEGORY: Classification TARIFF NO.: 8421.39.0010 Mr. Howard M. Paul Sharretts, Paley, Carter & Blauvelt, P.C. Sixty-seven Broad Street New York, N.Y. 10004 RE: The tariff classification of a refrigerator deodorizer from Taiwan. Dear Mr. Paul: In your letter dated February 26, 1991 on behalf of K Mart Corporation you requested a tariff classification ruling. The sample is being returned as requested. The deodorizer is operated by four "C" batteries which drive a silent fan for continuous circulation. It contains a ceramic catalyzer encased in a plastic housing and is used to remove odors and bacteria in home refrigerators. The applicable subheading for the deodorizer will be 8421.39.0010, Harmonized Tariff Schedule of the United States (HTS), which provides for filtering or purifying machinery and apparatus for gases . The rate of duty will be 3.9 percent ad valorem. This ruling is being issued under the provisions of Section 177 of the Customs Regulations (19 C.F.R. 177). A copy of this ruling letter should be attached to the entry documents filed at the time this merchandise is imported. If the documents have been filed without a copy, this ruling should be brought to the attention of the Customs officer handling the transaction. Sincerely, Jean F. Maguire Area Director New York Seaport

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