N283857 N2 Ruling REVOKED

The tariff classification of water coolers.

Issued March 22, 2017 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 8418.69.0120, 8418.69.0180

Headings: 8418

Product description

The merchandise is described as water coolers. Models DSPOUWCF1and DSPOUWCF5G are imported with connections that directly connect to a water supply. Water bottles are the water source for models DSBWCT1, DSBWCT5G, DSBWCB1 and DSBWCB5G. Hot and cold water is dispensed from each cooler by depressing the appropriate push button water control. Cold water is produced by a reciporicating compressor that chills water. The condenser coils mounted on the back of the unit receive refrigerant circulated by the compressor.

CBP rationale

The applicable subheading for the water coolers, models DSBWCT1, DSBWCT5G, DSBWCB1 and DSBWCB5G will be 8418.69.0120, which provides for drinking water coolers, self-contained. The applicable subheading for the water coolers, models DSPOUWCF1 and DSPOUWCF5G will be 8418.69.0180, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other refrigerating or freezing equipment.

Full text

N283857 March 22, 2017 CLA-2-84:OT:RR:NC:N1:102 CATEGORY: Classification TARIFF NO.: 8418.69.0120, 8418.69.0180 Mr. Michael G. Hodes Hodes, Keating & Pilon, Attorneys at Law 134 North Lasalle Street, Suite 1300 Chicago, IL 60602 RE: The tariff classification of water coolers. Dear Mr. Hodes: In your letter dated February 16, 2017 you requested a tariff classification ruling on behalf of your client, Elkay Manufacturing Company. The merchandise is described as water coolers. Models DSPOUWCF1and DSPOUWCF5G are imported with connections that directly connect to a water supply. Water bottles are the water source for models DSBWCT1, DSBWCT5G, DSBWCB1 and DSBWCB5G. Hot and cold water is dispensed from each cooler by depressing the appropriate push button water control. Cold water is produced by a reciporicating compressor that chills water. The condenser coils mounted on the back of the unit receive refrigerant circulated by the compressor. The applicable subheading for the water coolers, models DSBWCT1, DSBWCT5G, DSBWCB1 and DSBWCB5G will be 8418.69.0120, which provides for drinking water coolers, self-contained. The rate of duty is free. The applicable subheading for the water coolers, models DSPOUWCF1 and DSPOUWCF5G will be 8418.69.0180, Harmonized Tariff Schedule of the United States (HTSUS), which provides for 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 the World Wide Web at https://hts.usitc.gov/current. 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 Sandra Martinez at [email protected]. Sincerely, Steven A. Mack Director National Commodity Specialist Division

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