The tariff classification of propane refrigerators and freezers from Canada

NY L81866 January 13, 2005 CLA-2-84:RR:NC:1:104 L81866 CATEGORY: Classification TARIFF NO.: 8418.10.0090; 8418.22.0000; 8418.30.0000 Ms. Nycole Borget Great Lakes Customs Brokerage, Inc. 4500 Witmer Industrial Estates Niagara falls, NY 14305-1386 RE: The tariff classification of propane refrigerators and freezers from Canada Dear Ms. Borget: In your letter dated December 28, 2004 on behalf of Unique Gas Products Ltd. of Oakville, Ontario, Canada you requested a tariff classification ruling. You have provided a brochure covering propane refrigerators and freezers ranging from 2.2 to 14.5 cu/ft capacity. The models include the following which you have numbered 1 to 6: Consul SM, CM & Safe-T-Vent Fridge (propane only) – a refrigerator freezer with separate external doors Zero CR100L Fridge & Freezer (propane/12V/110V) – a refrigerator freezer without separate external doors Zero GEV Freezer/Fridge (propane/12V/110V) – chest type freezer with a 70 liter capacity Zero 180 freezer (propane/110V) – chest type freezer with a capacity of 160 liters Frostek 240/160 Freezer (propane only) – chest type freezer, 240 version has a 240 liter capacity and 160 has a 160 liter capacity. Crystal Cold JC15 Fridge (propane only) – a refrigerator freezer with separate external doors. You suggest that items 1, 2, 3 & 6 should be classified under HTS subheading 8418.29 and that 4 & 5 should be 8418.30. Since items 1 and 6 are combined refrigerator-freezers and fitted with separate external doors they are classified under 8418.10 rather than under 8418.29 as refrigerators, household type: other. Item 2 is an absorption type refrigerator hence it falls under 8418.22 rather than under 8418.29. (All of the above models are absorption units.) Item 3, while described as a freezer/fridge in the submitted brochure, is a freezer. The Unique Gas Products website describes the Zero GEV 70 as a freezer on which they put a thermostat so the user can warm it up and use it as a pop cooler if desired. The applicable subheading for items 1 and 6 will be 8418.10.0090, Harmonized Tariff Schedule of the United States (HTS), which provides for combined refrigerator-freezers, fitted with separate external doors. The rate of duty will be free. The applicable subheading for items 3, 4 and 5 will be 8418.30.0000, HTS, which provides for freezers of the chest type, not exceeding 800 liters capacity. The rate of duty will be free. The applicable subheading for item 2 will be 8418.22.0000, HTS, which provides for refrigerators, household type: absorption type, electrical. The rate of duty will be 1 percent. 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