In ruling NY N309055, Customs and Border Protection (CBP) discussed the classification of glass-doored refrigerated beverage display cases from China. The refrigerated beverage cases are intended for use in commercial establishments such as bars, cafes, restaurants and offices, as well as in residential settings. The freestanding cases have hinged glass doors with handles, removable shelves, a thermostat, a compressor cooling system, an interior LED light, and a stainless steel finish, but differ in size. There are two styles with one having the dimensions: 24.0 inches deep, 23.5 inches wide, and 33.0 inches high; with an internal volume of 5.3 cubic feet and capability to store up to 46 wine bottles. The other style having dimensions: 24.5 inches deep, 23.5 inches wide, and 33.0 inches high; with an internal volume is 5.3 cubic feet and the capability to store up to 52 wine bottles.

CBP determined that the applicable subheading for the glass-doored refrigerated beverage display cases is 8418.50.0080, HTSUS, which provides for refrigerators, freezers and other refrigerating or freezing equipment, electric or other; heat pumps, other than the air conditioning machines of heading 8415; parts thereof: Other furniture (chests, cabinets, display counters, show-cases and the like) for storage and display, incorporating refrigerating or freezing equipment; Other. The rate of duty is Free.

Products of China classified under subheading 8418.50.0080, HTSUS, unless specifically excluded, are subject to the additional 25 percent ad valorem rate of duty. At the time of importation, 9903.88.03, in addition to subheading 8418.50.0080, HTSUS, must be reported.