N020313 N0 Ruling Active

The tariff classification of commercial refrigeration closures from Germany

Issued December 21, 2007 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 8418.99.8060

Headings: 8418

Product description

Descriptive literature was submitted. The articles in question are described as roll-down closures for commercial refrigeration and freezing equipment. The closures are made of various materials that act as a thermal barrier and are used to close off refrigerated cases. You indicate that the closures are designed to meet the specific needs of original equipment manufacturers and are used exclusively by such manufacturers as components and replacement parts for their refrigeration equipment.

CBP rationale

The applicable subheading for the roll-down closures will be 8418.99.8060, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other parts of refrigerating or freezing equipment.

Full text

N020313 December 21, 2007 CLA-2-84:OT:RR:E:NC:N1:102 CATEGORY: Classification TARIFF NO.: 8418.99.8060 Mr. Mark M. Granfar Market Group Ventures, Inc. 1125 Fir Avenue Blaine, Washington 98230 RE: The tariff classification of commercial refrigeration closures from Germany Dear Mr. Granfar: In your letter dated November 28, 2007 you requested a tariff classification ruling. Descriptive literature was submitted. The articles in question are described as roll-down closures for commercial refrigeration and freezing equipment. The closures are made of various materials that act as a thermal barrier and are used to close off refrigerated cases. You indicate that the closures are designed to meet the specific needs of original equipment manufacturers and are used exclusively by such manufacturers as components and replacement parts for their refrigeration equipment. The applicable subheading for the roll-down closures will be 8418.99.8060, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other parts of 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 Brock at 646-733-3009. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division

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