&&The goods are Super-Kool AC/DC Refrigerators, which are compact refrigerators designed for both household and vehicle use (trucks, RVs, boats). The products work on either 12V DC or 110V AC power and use thermoelectric heat pipe technology to cool the contents of the refrigerators. Model KCR40B has a capacity of 48L and measures 19.75”h x 17”w x 19.75”d. Model KCR45B has a capacity of 50L and measures 21.25”h x 15”w x 21.25”d.&&&&The requested tariff classification was tariff item 8418.61.00 (heat pumps other than air conditioning machines of heading 84.15).

Klasyfikacja HS

8418.29.00.00

Uzasadnienie CBSA

&&General Interpretive Rule 1 stipulates that for legal purposes, classification shall be determined according to the terms of the headings and any relative Section or Chapter Notes. While there is heat pump functionality used in the operation of these goods, their clearly defined function is to act as a refrigerator to keep food and drinks cool/cold. The heat pumps of the Super-Kool AC/DC Refrigerators form a component of the refrigerators and assist in the completion of its clearly defined function.&&

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