جدول التعريفة القرارات المذكرات D تدابير التجارة التصحيحية متطلبات PGA أنظمة العقوبات

Ruling 8000003175

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 15.5 ft3 Beverage Display, model #PRF155DX, measures 25.78 inches in width, 23.22 inches in depth and 78.14 inches in height.&&&&The Vertical Refrigerator Single Double Door 16.0 ft3 Beverage Display, model #PRN165DX, measures 34.40 inches in width, 22.80 inches in depth and 73.00 inches in height.&&&&The Vertical Refrigerator Single Double Door 18.0ft3 Beverage Display, model #PRN185DX measures 39.40 inches in width, 22.80 inches in depth and 73.00 inches in height.

تصنيف HS

8418.21.00.10

تسبيب CBSA

&&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". 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 three models are electric and have a refrigeration capacity of more than 381 litres, they are classified under 8418.21.00.10 according to GIRs 1 and 6.

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