The tariff classification of a commercial pizza preparation table from China.

N246320 September 25, 2013 CLA-2-84:OT:RR:NC:N1:102 CATEGORY: Classification TARIFF NO.: 8418.50.0080 Ms. Natividad Castaneda Danby Products Ltd. 5070 Whitelaw Road Guelph, Canada N1H 6Z9 RE: The tariff classification of a commercial pizza preparation table from China. Dear Ms. Castaneda: In your letter dated September 16, 2013 you requested a tariff classification ruling. The product under consideration is the ColdTech Model CPT168-71 Pizza Preparation Table. This free standing stainless steel unit features a preparation surface with 9 stainless steel pans and lids. It also includes a two door refrigerator with a capacity of 501 liters. The prep table is designed for both storage and display in a commercial setting. The applicable subheading for the ColdTech Model CPT168-71 Pizza Preparation Table will be 8418.50.0080, Harmonized Tariff Schedule of the United States (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 will be free. Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/. This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 C.F.R. 177). A copy of the ruling or the control number indicated above should be provided with the entry documents filed at the time this merchandise is imported. If you have any questions regarding the ruling, contact National Import Specialist Michael M. Volpe at (646) 733-3009. Sincerely, Myles B. Harmon Acting Director National Commodity Specialist Division