&&The FAB28U - 50’s style refrigerator with ice compartment has a capacity of 9.22 cubic feet and measures 57 ½” (H) x 23 5/8” (W) x 27 ½” (D). This refrigerator has a single exterior door and is equipped internally with a freezer compartment. The refrigerator compartment has adjustable glass shelves, one fruit and vegetable container and one dairy box, while the door has adjustable bins for further storage.

&&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. 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) Explanatory Notes to the Harmonized Commodity Description and Coding System.&&&&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 heading and any relative Section and 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 accordance with previous jurisprudence established by the Canadian International Trade Tribunal (Tribunal), in appeals AP-2017-009 and AP 2012-026, it has been determined that refrigerator-freezer combinations are engineered to operate as one interdependent inseparable unit having equal and distinct freezing and refrigeration functions.&&&&Subheading 8418.69 provides for other refrigerating or freezing equipment. The Tribunal determined that the subheading can cover goods that perform both a refrigerating and a freezing function. In this regard, it was found that the word “or”, in the context of its usage in subheading 8418.69, is properly interpreted as a conjunctive that allows combined refrigerator-freezer equipment to be captured therein.&&&&The FAB28U - 50’s style refrigerator performs both a refrigerating and a freezing function. As such, it is considered to be combined refrigerator-freezer equipment and is classified in subheading 8418.69 as other refrigeration or freezing equipment.&&