ٹیرف شیڈول فیصلے D-Memoranda تجارتی تدارک PGA تقاضے پابندی نظام

Ruling 8000002421

active

&&The Frigidaire Gallery 27.8 Cu. Ft. French Door Refrigerator, item number GRFS2853AD is a refrigerator/freezer combination. It is a refrigerator designed to keep food and food products cool in the upper compartments and frozen in the lower drawer.&&&&It has French-style doors, 2 doors to open the refrigerator half of the unit. There is a dual ice maker /water dispenser installed in one of the doors. The freezer is at the bottom as a pull out drawer. There are additional features with this model, an organization system with a large door bin storage, reduce food waste and energy consumption with the "CrispSeal Plus Crispers" with auto humidity (designed to remove excess moisture plus has an added ethylene filter reducing the gas emitted by many fruits and vegetables that causes spoiling), and auto-close doors. The "Even Temp" cooling system designed to constantly circulate cold air throughout the fresh food and freezer compartments. There is also the "Pure Pour" water filter and smudge-proof black stainless steel. It is Energy Star certified, CSA listed, uses LED lighting. The dimensions of this good is height with hinge 70 (height without hinge 68 3/10"); width 36" (width of cabinet 35 6/10"); depth with door and handle 35 7/10" (depth of cabinet 28 ½", depth with door 33 3/10", depth with door 90 degrees open 48 ½"). The total capacity is 27.8 cubic feet which includes freezer capacity of 9 cubic feet and fresh food capacity of 18.8 cubic feet. It is a dynamic condenser type with a single evaporator cooling system.

HS تصنیف

8418.10.20.00

CBSA استدلال

&&Section 10 of the Customs Tariff directs that classification of imported goods shall be determined in accordance with the General Rules for the Interpretation of the Harmonized System and the Canadian Rules set out in the schedule. Section 11 of the Customs Tariff states that in interpreting the headings and subheadings, regard shall be had to the World Customs Organization's (WCO) Compendium of Classification Opinions and Explanatory Notes to the Harmonized Commodity Description and Coding System (HS).&&&&General Interpretative Rule 1 (GIR 1) directs that titles of Sections, Chapters and sub-Chapters are provided for ease of reference only. For legal purposes, classification shall be determined according to the terms of the headings and any relative Section or Chapter Notes. Similarly, General Interpretative Rule 6 (GIR 6) directs that classification shall be determined according to the terms of those subheadings and any related Subheading Notes.&&&&In your application for an advance ruling, you suggested tariff classification number 8418.10.20.00. This tariff classification number is correct.&&&&This good meets the terms of heading 84.18 as it is a refrigerator. In addition, based on its description, this good meets the terms of subheading 8418.10, as this subheading covers "Combined refrigerator-freezers, fitted with separate external doors or drawers, or combinations thereof." Therefore, the good is classified under subheading 8418.10.

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