Tariff Schedule Rulings D-Memoranda Trade Remedies PGA Requirements Sanctions Regimes

Ruling 8000002793

active

&&The compressor style refrigerators with double layer hollow glass door keeps all displayed items at the correct temperature and eliminates condensation. Removable and adjustable wire shelves allow for customization of the unit and adjustable leveling feet ensure the refrigerator stays level and secure on all types of flooring. Interior light showcases products in all environments. Silver exterior finish and temperature controls located inside the front of the unit.&&&&The Vertical Refrigerator Single Door 9.0ft3 Beverage Display, model number PRF90DX measures 22.63 inches in width, 23.22 inches in depth and 67.12 inches in height.

HS Classification

8418.21.00.92

CBSA Reasoning

&&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 8418.69.90.90. This tariff classification number is incorrect.&&&&The Vertical Refrigerators meets the terms of heading 84.18, "Refrigerators, freezers and other refrigerating or freezing equipment, electric or other; heat pumps other than air conditioning machines of heading 84.15". Each model number has a specific tariff classification number due to the size of the unit. The tariff classification number as determined is found under the section titled "Decision".

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