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N016386 N0 Ruling Active

The tariff classification of insulation panels from Japan

Issued September 25, 2007 by U.S. Customs and Border Protection.

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N0 N016386 (September 25, 2007)

Tariff classification

HTS codes: 8418.99.8060

Headings: 8418

Product description

The articles in question are described as fiberglass insulation panels known as “U-Vacua” to be used in the manufacture of refrigerators and freezers. The insulation panels in their condition as imported are pre-formed to customer specification and are ready for assembly into refrigerators and freezers without further working, i.e., cutting, shaping, etc.

CBP rationale

The applicable subheading for the insulation panels will be 8418.99.8060, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other parts of refrigerators, freezers and other refrigerating or freezing equipment.

Full text

N016386 September 25, 2007 CLA-2-84:RR:NC:1:102 CATEGORY: Classification TARIFF NO.: 8418.99.8060 Ms. Madeline B. Kuflik Panasonic Corporation of North America One Panasonic Way, 3B-6 Secaucus, NJ 07094 RE: The tariff classification of insulation panels from Japan Dear Ms. Kuflik: In your letter dated August 20, 2007 you requested a tariff classification ruling on behalf of Panasonic Industrial Company. The articles in question are described as fiberglass insulation panels known as “U-Vacua” to be used in the manufacture of refrigerators and freezers. The insulation panels in their condition as imported are pre-formed to customer specification and are ready for assembly into refrigerators and freezers without further working, i.e., cutting, shaping, etc. The applicable subheading for the insulation panels will be 8418.99.8060, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other parts of refrigerators, freezers and other refrigerating or freezing equipment. The rate of duty is free. 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 on World Wide Web at http://www.usitc.gov/tata/hts/. 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 Kenneth T. Brock at 646-733-3009. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division

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