CLA-2-84:RR:E:NC:N1:102

Mr. Mahir Akarsu
BJ’s Wholesale Club, Inc.
One Mercer Road
Natick, MA 01760

RE: The tariff classification of an outdoor combination sink/refrigerator from China

Dear Mr. Akarsu:

In your letter dated December 7, 2006 you requested a tariff classification ruling on behalf of BJ’s Wholesale Club.

The article in question is described as an “Outdoor Kitchen”, model number PS-OK001. The Outdoor Kitchen is comprised of a sink and faucet, a refrigerator, and drawers for storage. Descriptive literature was submitted, however there is no indication of the volumetric capacity of the refrigerator.

The applicable subheading for the Outdoor Kitchen will be 8418.21.00, Harmonized Tariff Schedule of the United States (HTSUS), which provides for household, compression type refrigerators. 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 World Wide Web at http://www.usitc.gov/tata/hts/.

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 Kenneth Brock at 646-733-3009.

Sincerely,

Robert B. Swierupski
Director,
National Commodity
Specialist Division