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NY 859984


FEB 06 1991

CLA-2-84:S:N:N1:105 859984

CATEGORY: CLASSIFICATION

TARIFF NO.: 8418.69.0095

Mr. John H. Qualey
Rogers & Brown Custom Brokers, Inc.
P.O. Box 20160
Charleston, SC 29413-0160

RE: The tariff classification of portable refrigerator/food warmers from Taiwan.

Dear Mr. Qualey:

In your letter dated January 22, 1991 on behalf of The Murray Company you requested a tariff classification ruling.

The five models illustrated in the submitted brochure: CH-9, CH-12, CH-15, CH-18 and CH-22 vary only in their size and cubic capacity. All consist of portable cases of polypropylene with a layer of polyurethane foam insulation between the outer and inner walls of the case. A thermoelectric refrigeration system including a cold plate is built into the case and cools the food placed therein. Like all thermoelectric modules, the process can be reversed to heat the food. These portable refrigerator/warmers, however, are principally used to refrigerate rather than warm food.

Note 7, Chapter 84, Harmonized Tariff Schedule of the United States (HTS) provides that machines used for more than one purpose are, for classif-ication purposes, to be treated as if their principal purpose were their sole purpose. Thus, the applicable subheading for the five portable refrigerator/ warmers will be 8418.69.0095,HTS, which provides for other refrigerating or freezing equipment, other. The rate of duty will be 2.9 percent ad valorem.
This ruling is being issued under the provisions of Section 177 of the Customs Regulations (19 C.F.R. 177).

A copy of this ruling letter should be attached to the entry documents filed at the time this merchandise is imported. If the documents have been filed without a copy, this ruling should be brought to the attention of the Customs officer handling the transaction.

Sincerely,

Jean F. Maguire
Area Director
New York Seaport

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