CLA-2-84:RR:NC:1:104 K88791

Mr. Craig M. Schau
Menlo World Trade Services
6940 Engle Road, Suite A
Middleburg Heights, OH 44130

RE: The tariff classification of upright and chest freezers 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 Upright Freezer Models FFCU0412DW/S and TBD and the Kelvinator Chest Freezer Model LKFC0513DW. The upright models have a capacity of 3 and 4.65 cubic feet respectively and the chest freezer has a capacity of 5.12 cubic feet.

The applicable subheading for the Frigidaire Upright Freezer Models FFCU0412DW/S and TBD will be 8418.40.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for freezers of the upright type, not exceeding 900 liters capacity. The rate of duty will be free.

The applicable subheading for the Kelvinator Chest Freezer Model LKFC0513DW will be 8418.30.0000 which provides for freezers of the chest type, not exceeding 800 liters capacity. 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