HTS tariff line · chapter 84
8418.40.00
Freezers of the upright type, not exceeding 900 liters capacity
Analysis
HTS 8418.40.00 covers freezers of the upright type, not exceeding 900 liters capacity under heading 8418 (refrigerators, freezers and other refrigerating or freezing equipment, electric or other…).
Within this group the rate runs from duty-free to 1.9%. Compared with 8418.29.20 (other: other), which pays 1.9%, a misclassification either way moves the duty by 1.9 percentage points.
Goods from countries without normal trade relations pay the column 2 rate of 35% instead of nothing, so origin decides between free entry and a 35% duty.
The normal trade relations rate here is zero, shared by about 61% of the 823 tariff lines in chapter 84, a useful check when a neighbouring dutiable line is a candidate. Chapter 99 measures such as Section 301 or 232 can still apply on top, depending on where the goods come from.
Census statistics map these goods to NAICS 335220 (Major Household Appliance Manufacturing), an industry of 180 US establishments employing 47,877 people. That concordance is how imports of this line are compared with US output.
The general rate of Free has not changed in any edition of the schedule since Jan 2023.
Neighbouring lines
| Line | Description | General rate |
|---|---|---|
| 8418.10.00 | Combined refrigerator-freezers, fitted with separate external doors or drawers, or combinations thereof | Free |
| 8418.21.00 | Refrigerators, household type: compression type | Free |
| 8418.29.10 | Absorption type, electrical | 1% |
| 8418.29.20 | Other: other | 1.9% |
| 8418.30.00 | Freezers of the chest type, not exceeding 800 liters capacity | Free |
| 8418.50.00 | 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 | Free |
| 8418.61.01 | Heat pumps other than air conditioning machines of heading 8415 | Free |
| 8418.69.01 | Other refrigerating or freezing equipment; heat pumps: other | Free |
| 8418.91.00 | Furniture designed to receive refrigerating or freezing equipment | Free |
| 8418.99.40 | Door assemblies incorporating more than one of the following: inner panel; outer panel; insulation; hinges; handles | Free |
| 8418.99.80 | Other: other | Free |