The tariff classification of laboratory and medical facility refrigerators from China

N300824 October 25, 2018 CLA-2-84:OT:RR:NC:N1:102 CATEGORY: Classification TARIFF NO.: 8418.50.0080, 9903.88.03 Ms. Paula Connelly Law Offices of Paula M. Connelly 100 Trade Center Suite 660 Woburn, MA 01801 RE: The tariff classification of laboratory and medical facility refrigerators from China Dear Ms. Connelly: In your letter dated September 27, 2018, on behalf of your client Horizon Scientific of Summerville, South Carolina, you requested a tariff classification ruling. Descriptive literature was submitted. Part numbers HS-LAB-R-23-G-B-IM, HS-LAB-R-26-S-B-IM, HS-HC-UND-R-0404-SS-P, and HS-HC-UND-R-0204-G-P are referred to as refrigerator units and are used in laboratories or in medical facilities. The units use a compressor, a fan cooled condenser, an internal evaporator and a circulation system to store and chill vaccines, medications and patient samples at a specific temperature range. The refrigerator units also feature adjustable shelves, door locks and a temperature alarm system. The applicable subheading for the refrigerating units, part numbers HS-LAB-R-23-G-B-IM, HS-LAB-R-26-S-B-IM, HS-HC-UND-R-0404-SS-P, and HS-HC-UND-R-0204-G-P,will be 8418.50.0080, Harmonized Tariff Schedule of the United States, HTSUS, which provides for Refrigerators, freezers and other refrigerating or freezing equipment, electric or other; heat pumps, other than the air conditioning machines of heading 8415; Other furniture (chests, cabinets, display counters, show-cases and the like) for storage and display, incorporating refrigerating or freezing equipment; other. The general rate of duty is Free. Effective July 6, 2018, the Office of the United States Trade Representative (USTR) imposed an additional tariff on certain products of China classified in the subheadings enumerated in Section XXII, Chapter 99, Subchapter III U.S. Note 20(b), HTSUS.  The USTR imposed additional tariffs, effective August 23, 2018, on products classified under the subheadings enumerated in Section XXII, Chapter 99, Subchapter III U.S. Note 20(d), HTSUS.  Subsequently, the USTR imposed further tariffs, effective September 24, 2018, on products classified under the subheadings enumerated in Section XXII, Chapter 99, Subchapter III U.S. Note 20(f) and U.S. Note 20(g), HTSUS. For additional information, please see the relevant Federal Register notices dated June 20, 2018 (83 F.R. 28710), August 16, 2018 (83 F.R. 40823), and September 21, 2018 (83 F.R. 47974).  Products of China that are provided for in subheading 9903.88.01, 9903.88.02, 9903.88.03, or 9903.88.04 and classified in one of the subheadings enumerated in U.S. Note 20(b), U.S. Note 20(d), U.S. Note 20(f) or U.S. Note 20(g) to subchapter III shall continue to be subject to antidumping, countervailing, or other duties, fees and charges that apply to such products, as well as to those imposed by the aforementioned Chapter 99 subheadings. Products of China classified under subheading 8418.50.0080, HTSUS, unless specifically excluded, are subject to the additional 10 percent ad valorem rate of duty.  At the time of importation, you must report the Chapter 99 subheading, i.e., 9903.88.03, in addition to subheading 8418.50.0080, HTSUS, listed above. The tariff is subject to periodic amendment so you should exercise reasonable care in monitoring the status of goods covered by the Notice cited above and the applicable Chapter 99 subheading. 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 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