&&The product under review is an Igloo 60 Electric Cooler (ICF). It is a 62 quart iceless cooler that functions as a portable refrigerator &/or a freezer with a temperature range of 0°F-68°F. The ICF cooler is electricity-powered by an external power source & does not contain an internal battery. The ICF cooler can be plugged into a standard wall outlet(100-240V AC), vehicle's auxiliary outlet(12/24V DC) or a portable battery. The ICF cooler measures 28.39" L x 17.4" W x 18.54" H and weights 35.86lbs.

&&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 correct.&&&&Heading 84.18 covers "Refrigerators, freezers and other refrigerating or freezing equipment, electric or other; heat pumps other than air conditioning machines of heading 84.15." The ICF cooler meets the terms of heading 84.18 as per GIR 1.