CLA-2-84:OT:RR:NC:N1:102
Ms. Darlene DiBernardo
A.N. Deringer, Inc.
173 West Service Road
Champlain, NY 12919
RE: The tariff classification of prep tables and upright freezers from China
Dear Ms. DiBernardo:
In your letter dated November 1, 2018, you requested a tariff classification ruling on behalf of your client MVP Group Corp. Descriptive literature was submitted.
The products under consideration are referred to as Salad/Sandwich Prep Tables, model numbers KSP29, KSP48, KSP60, KSP72, and Reach-In Bottom Mount Freezers, model numbers KB27F, KB54F and KB81FDV. The stainless steel prep tables consist of a refrigerator unit designed for food storage, an upper section that can hold food pans and a preparation surface that allows food to be viewed while being prepared. The bottom mount freezers feature an electronic thermostat, are insulated and are designed to achieve temperatures ranging between zero to minus ten degrees Fahrenheit. The upright freezers have a capacity that does not exceed 900 liters. The prep tables and bottom mount freezers are said to be used in commercial settings.
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In your letter, you suggest that the Salad/Sandwich Prep Tables be classified under subheading 8418.69.0120, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other Refrigerators, freezers and other refrigerating or freezing equipment, electric or other; heat pumps, other than the air conditioning machines of heading 8415; Other refrigerating or freezing equipment; Other; Other refrigerating or freezing equipment refrigerating or freezing equipment: Other. While we agree with the suggested heading, we differ at the subheading level.
The prep tables are designed for food storage and provide a preparation surface that allows food to be displayed as it is prepared. Such refrigeration products are more specifically provided for in subheading 8418.50.00, which provides for other furniture (chests, cabinets, display counters, showcases and the like) for storage and display, incorporating refrigerating or freezing equipment. Furthermore, in New York ruling N246341, dated September 25, 2013, a salad preparation table that is similar in configuration and functionality to the instant prep table was classified in HTSUS subheading 8418.50.00.
As such, the applicable for the Salad/Sandwich Prep Tables, model numbers KSP29, KSP48, KSP60, KSP72, will be subheading 8418.50.0080, HTSUS, 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; Other furniture (chests, cabinets, display counters, show-cases and the like) for storage and display, incorporating refrigerating or freezing equipment; Other. The rate of duty will be Free.
The applicable subheading for the Reach-In Bottom Mount Freezers, model numbers KB27F, KB54F and KB81FDV, will be 8418.40.0000, HTSUS, 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; Freezers of the upright type, not exceeding 900 liters capacity. The general rate of duty is Free.
Effective July 6, 2018, the Office of the United States Trade Representative (USTR) imposed an additional tariff on certain products of China classified in the subheadings enumerated in Section XXII, Chapter 99, Subchapter III U.S. Note 20(b), HTSUS. The USTR imposed additional tariffs, effective August 23, 2018, on products classified under the subheadings enumerated in Section XXII, Chapter 99, Subchapter III U.S. Note 20(d), HTSUS. Subsequently, the USTR imposed further tariffs, effective September 24, 2018, on products classified under the subheadings enumerated in Section XXII, Chapter 99, Subchapter III U.S. Note 20(f) and U.S. Note 20(g), HTSUS. For additional information, please see the relevant Federal Register notices dated June 20, 2018 (83 F.R. 28710), August 16, 2018 (83 F.R. 40823), and September 21, 2018 (83 F.R. 47974).
Products of China that are provided for in subheading 9903.88.01, 9903.88.02, 9903.88.03, or 9903.88.04 and classified in one of the subheadings enumerated in U.S. Note 20(b), U.S. Note 20(d), U.S. Note 20(f) or U.S. Note 20(g) to subchapter III shall continue to be subject to antidumping, countervailing, or other duties, fees and charges that apply to such products, as well as to those imposed by the aforementioned Chapter 99 subheadings.
Products of China classified under subheadings 8418.50.0080 and 8418.40.0000, HTSUS, unless specifically excluded, are subject to the additional 10 percent ad valorem rate of duty. At the time of importation, you must report the Chapter 99 subheading, i.e., 9903.88.03, in addition to subheadings 8418.50.0080 and 8418.40.0000, HTSUS, listed above.
The tariff is subject to periodic amendment so you should exercise reasonable care in monitoring the status of goods covered by the Notice cited above and the applicable Chapter 99 subheading.
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 https://hts.usitc.gov/current.
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 Sandra Martinez at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division