CLA-2-84:RR:NC:1:104 K86984
Mr. Dimitriy Krivchun
Optimal World Trading Group, Inc.
1093 Lillooet Rd.
North Vancouver, BC, V7J 3H7, Canada
RE: The tariff classification of flash beer coolers from the Ukraine
Dear Mr. Krivchun:
In your letter dated June 15, 2004 you requested a tariff classification ruling.
Literature and a user’s manual have been provided for flash beer cooler models Tayfun and Kalinka. These coolers, also known as “icebank beverage coolers”, use a standard refrigeration condensing unit to cool a bath of water to the point that both water and ice are present in solution simultaneously. Ice forms around the refrigeration coils while water remains in the center of the tub. The beverage that is to be cooled is pumped through these coils to the dispensing tap at a temperature approaching 32 degrees Fahrenheit. The Kalinka models have a beer dispensing tap; the Tayfun models do not.
The user’s manual indicates for each model the cooling capacity of the compressor at evaporation temperatures, the number of coils (heat exchangers), the amount of beverage dispensed before full depletion of the ice bank, and the principle of operation. When the icebank’s weight reaches a level sufficient to maintain the temperature set by the thermostat, the compressor shuts off. The thermostat is constantly switching the refrigerating unit on and off to maintain the ice bank weight.
You state that the harmonized number given for these coolers by Canadian Customs is 8418.61. You wish to ensure that the 100% duty on certain refrigerating equipment from the Ukraine does not apply. The 100% duty under subheading 9903.27.15 applies to other refrigerating or freezing equipment; heat pumps (provided for in subheading 8418.69.00). It does not apply to the compression type units of subheading 8418.61.00.
The applicable subheading for the Tayfun and Kalinka flash beer coolers will be 8418.61.0025, Harmonized Tariff Schedule of the United States (HTS), which provides for other refrigerating or freezing equipment: compression type units whose condensers are heat exchangers. 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