CLA-2-84:OT:RR:NC:N1:102
Mr. Mark Bauer
Follett Corporation
801 Church Lane
Easton, Pennsylvania 18040
RE: The tariff classification of parts of an ice and water dispenser from China
Dear Mr. Bauer:
In your letter dated January 17, 2011 you requested a tariff classification ruling. Descriptive literature, labeled schematic drawings and a picture were included with your submission.
The items you plan to import are identified as a louvered panel, a front panel, a drain pan, a grille and a cover. These parts are designed for use with a commercial grade ice and water dispenser. All of the components are made of ABS plastic with the exception of the grille which is made of stainless steel.
The louvered panel will be attached to the side of the dispenser. The front panel has sheet metal attached to it and includes the company name as well as other printing. It will be secured to the face of the dispenser and covers the electrical components. The drain pan will be affixed to the bottom of the dispenser. It is comprised of two parts that are assembled together with a piece of foam insulation sandwiched in between. The cover/lid will be attached to the top of the unit and can be easily removed for cleaning and sanitizing purposes.
The applicable subheading for the ice and water dispenser parts will be 8418.99.8060, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other parts of refrigerators, freezers and other refrigerating or freezing equipment. 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 T. Brock at (646) 733-3009.
Sincerely,
Robert B. Swierupski
Director
National Commodity Specialist Division