CBP Ruling N212779 — The tariff classification of parts of ice and water dispensers from China.

Tariff classification

Headings: 8418

Product description

Descriptive literature and a labeled schematic were submitted with your request. The products to be imported are evaporator replacement parts for commercial ice and water dispensing units. Identified as Top Bearing Housing (part# 208372), Evaporator Tube (part# 208262), Evaporator Jacket (part# 208263) and Bottom Bearing Housing(part# 208462), these stainless steel components are made to your specifications. The Top Bearing Housing is the top component of an assembly that makes a continuous flow of soft ice. This piece is designed to hold a bearing and plastic cover. The Evaporator Tube and Evaporator Jacket will be welded together to form the evaporator. The Bottom Bearing Housing is the bottom component of the assembly. This component holds a bearing, O-rings and a condensate shield when assembled. Each of the bearing housings completes the evaporator unit by sealing off the unit containing water and ice.

CBP rationale

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

Full text

N212779 April 27, 2012 CLA-2-84:OT:RR:NC:1:102 CATEGORY: Classification TARIFF NO.: 8418.99.8060 Mr. Richard Van Gys Follett Corporation 801 Church Lane Easton, PA 18040 RE: The tariff classification of parts of ice and water dispensers from China. Dear Mr. Van Gys: In your letter dated April 5, 2012 you requested a tariff classification ruling. Descriptive literature and a labeled schematic were submitted with your request. The products to be imported are evaporator replacement parts for commercial ice and water dispensing units. Identified as Top Bearing Housing (part# 208372), Evaporator Tube (part# 208262), Evaporator Jacket (part# 208263) and Bottom Bearing Housing(part# 208462), these stainless steel components are made to your specifications. The Top Bearing Housing is the top component of an assembly that makes a continuous flow of soft ice. This piece is designed to hold a bearing and plastic cover. The Evaporator Tube and Evaporator Jacket will be welded together to form the evaporator. The Bottom Bearing Housing is the bottom component of the assembly. This component holds a bearing, O-rings and a condensate shield when assembled. Each of the bearing housings completes the evaporator unit by sealing off the unit containing water and ice. The applicable subheading for the ice and water dispenser parts will be 8418.99.8060, Harmonized Tariff Schedule of the United States (HTSUS), which provides for refrigerators, freezers and other refrigerating or freezing equipment…parts, other, other, other, other. The rate of duty will be 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, Thomas J. Russo Director National Commodity Specialist Division

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