CLA-2-84:RR:NC:1:104 K88972
Mr. Craig M. Schau
Menlo Worldwide Trade Services
6940 Engle Road, Suite A
Middleburg Heights, OH 44130
RE: The tariff classification of consumer refrigerator appliances from China
Dear Mr. Schau:
In your letter dated August 20, 2004 on behalf of Electrolux Home Products, Inc. of Augusta, Georgia you requested a tariff classification ruling.
Your request covers the Frigidaire Compact Refrigerator Appliances Models FRCU042DW/S and FRC043DW/S. These are single door models that house a refrigerator in the lower half and a separate freezer compartment above the refrigerator. Model FRCU042DW/S has a total capacity of 3.9 cubic feet (refrigerator section capacity of 3.5 cubic feet and a freezer section capacity of 0.4 cubic feet). Model FRC043DW/S has a total capacity of 4.2 cubic feet (refrigerator section capacity of 3.7 cubic feet and a freezer section capacity of 0.5). Both models are for domestic use and can be stored under and/or within a counter. They are powered by electricity.
The applicable subheading for the Frigidaire Compact Refrigerator Appliances Models FRCU042DW/S and FRC043DW/S will be 8418.21.0010, Harmonized Tariff Schedule of the United States (HTS), 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; parts thereof: refrigerators, household type: compression type … having a refrigerated volume of under 184 liters. The rate of duty will be free.
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 Robert Losche at 646-733-3011.
Sincerely,
Robert B. Swierupski
Director,
National Commodity
Specialist Division