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

Ruling 8000003003

active

&&The Curved glass door freezer displays are multifunction compressor style freezer/refrigerator. The thermostat control is located at the back of the unit. It contains baskets for organization of the contents. The Curved Glass Door 7.4 ft Freezer Display, model #PFR740G measures 40.60 inches in width, 24.40 inches in depth and 39.00 inches in height. The Curved Glass 9.5 ft Door Freezer Display, model #PFR950G measures 49.00 inches in width, 24.40 inches in depth and 36.00 inches in height. The Curved Glass Door Freezer Display, model PFR1090G measures 54.40 inches in width, 24.40 inches in depth, and 36.00 inches in height.

HS Classification

8418.30.90.00

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 Curved Glass Door Freezer Display Model #s PFR740G, PFR950G and PFR1090g 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". They correspond to the terms of subheading 8418.30, "Freezers of the chest type, not exceeding 800 l capacity". Since they are not of the household type, they are classified under classification number 8418.30.90.00.

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