&&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 model is advertised for household and commercial uses.&&&&The Vertical Refrigerator Single Door 12.5 cubic foot Beverage Display, model number PRF125DX, measures 24.21 inches in width, 23.22 inches in depth and 78.14 inches in height.

&&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 Refrigerator 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". According to the Dandy 2021 CFA 82 case and the information provided for the product, this product is considered "Compression-type Refrigerators, household type" of subheading 8418.21. Since the Vertical Refrigerator has a capacity of 12,5 cubic foot, which corresponds to 353,96 litres, the Vertical Refrigerator Single Door Beverage Display Model #PRF125DX is classified under 8418.21.00.93 according to GIRs 1 and 6.