CBP Ruling J89265 — The tariff classification of horizontal plate freezers from China

Tariff classification

Headings: 8418

Product description

You have provided a brochure for horizontal plate freezers, models WA-1, WF-1 and WF-1Q. The plate type is a freezing design in which the product to be frozen comes into direct contact with the evaporator plates where heat is pulled from the product by the refrigerant within the plates. The plates are raised and lowered by a hydraulic power unit mounted on top of the freezer so that the plates are in contact with the top and bottom of the product. Models WA-1 and WF-1 have 11 plates while the WF-1Q has 10 plates. (The number of freezing stations is one less than the number of plates.) All models have a control unit and an aluminum alloy or stainless steel shell. Plate freezers are typically used to quick-freeze food products such as fish fillets as well as meat, fruit and vegetable products, etc. The WA-1 and WF-1 models measure approximately 10’8” L x 6’2” W x 9’8” H and weigh 4,000 kg. The WF-1Q measures approximately 9’1” L x 5’6” W x 9’1” H and weighs 3,300 kg. The WF-1 and WF-1Q models are designed for use on ships. Marine versions may be imported with anti-roll bars to counter the motion of the ship. These freezers do not have a compressor or a condenser. They must be hooked up to the customer’s refrigeration system which typically might consist of compressors in an engine room with condensers on the roof of the engine room to remove the heat of compression. A complete horizontal plate freezer including the compressor and condenser would be classified under HTS subheading 8418.61.0075 which provides for other refrigerating or freezing equipment: compression type units whose condensers are heat exchangers. Although the models at issue here include the freezing compartment and the evaporator plate freezing stations, as imported they lack the compressor and condenser described in this subheading.

CBP rationale

The applicable subheading for the horizontal plate freezer models WA-1, WF-1 and WF-1Q will be 8418.99.8060, Harmonized Tariff Schedule of the United States (HTS), which provides for other parts of refrigerating or freezing equipment.

Full text

NY J89265 October 9, 2003 CLA-2-84:RR:NC:1:104 J89265 CATEGORY: Classification TARIFF NO.: 8418.99.8060 Mr. John W. Cook Dole Refrigerating Company 1420 Higgs Road Lewisburg, Tennessee 37091 RE: The tariff classification of horizontal plate freezers from China Dear Mr. Cook: In your letter dated September 15, 2003 you requested a tariff classification ruling. You have provided a brochure for horizontal plate freezers, models WA-1, WF-1 and WF-1Q. The plate type is a freezing design in which the product to be frozen comes into direct contact with the evaporator plates where heat is pulled from the product by the refrigerant within the plates. The plates are raised and lowered by a hydraulic power unit mounted on top of the freezer so that the plates are in contact with the top and bottom of the product. Models WA-1 and WF-1 have 11 plates while the WF-1Q has 10 plates. (The number of freezing stations is one less than the number of plates.) All models have a control unit and an aluminum alloy or stainless steel shell. Plate freezers are typically used to quick-freeze food products such as fish fillets as well as meat, fruit and vegetable products, etc. The WA-1 and WF-1 models measure approximately 10’8” L x 6’2” W x 9’8” H and weigh 4,000 kg. The WF-1Q measures approximately 9’1” L x 5’6” W x 9’1” H and weighs 3,300 kg. The WF-1 and WF-1Q models are designed for use on ships. Marine versions may be imported with anti-roll bars to counter the motion of the ship. These freezers do not have a compressor or a condenser. They must be hooked up to the customer’s refrigeration system which typically might consist of compressors in an engine room with condensers on the roof of the engine room to remove the heat of compression. A complete horizontal plate freezer including the compressor and condenser would be classified under HTS subheading 8418.61.0075 which provides for other refrigerating or freezing equipment: compression type units whose condensers are heat exchangers. Although the models at issue here include the freezing compartment and the evaporator plate freezing stations, as imported they lack the compressor and condenser described in this subheading. The applicable subheading for the horizontal plate freezer models WA-1, WF-1 and WF-1Q will be 8418.99.8060, Harmonized Tariff Schedule of the United States (HTS), which provides for other parts of refrigerating or freezing equipment. The rate of duty will be free. 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 Robert Losche at 646-733-3011. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division

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