HTS tariff line · chapter 84
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
Analysis
HTS 8418.50.00 covers refrigerators, freezers and other refrigerating or freezing equipment, electric or other; heat pumps, other than the air conditioning machines of heading 8415… under heading 8418 (refrigerators, freezers and other refrigerating or freezing equipment, electric or other…). US Customs collects import statistics for it under 2 ten-digit suffixes, reported in number of items.
Rates on the nearby lines range from duty-free to 1.9%. The costliest confusion would be with 8418.29.20 (other: other) at 1.9%, a difference of 1.9 points on the customs value.
For statistics it divides in two: 8418.50.00.40 for freezing and 8418.50.00.80 for other. Both pay the same duty; the suffix records which kind was imported.
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.
There is no general-rate duty on this line, which puts it with roughly 61% of the 823 tariff lines in chapter 84 that are also free. Chapter 99 measures such as Section 301 or 232 can still apply on top, depending on where the goods come from.
Statistical suffixes
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 |
| 8418.40.00 | Freezers of the upright type, not exceeding 900 liters capacity | 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 |