8418.40.00.00 - Freezers of the upright type, not exceeding 900 liters capacity 🖩
Details
| Field | Value |
|---|---|
| Unit of Quantity | No. |
| General Rate of Duty (Column 1 - General) | Free |
| Special Rate of Duty (Column 1 - Special) | N/A |
| Column 2 Rate of Duty | 35% |
| Quota Quantity | N/A |
| Additional Duties | N/A |
Overview
This HTS category, 8418.40.00.00, specifically classifies freezers of the upright type with a capacity not exceeding 900 liters. These are typically self-contained units designed for vertical storage, featuring doors that open from the front to access shelving and drawers within. The defining characteristic for this classification is their upright orientation and a maximum storage volume of 900 liters.
It is crucial to distinguish this category from its siblings. Unlike combined refrigerator-freezers under 8418.10.00, these units are solely freezers. They also differ from chest freezers (8418.30.00.00), which store food horizontally, and from furniture incorporating refrigeration (8418.50.00), which serve a dual purpose of storage/display and cooling. This heading does not cover household-type refrigerators, which are classified elsewhere within heading 8418.
As a leaf node in the HTS classification, 8418.40.00.00 does not have further subdivisions. Therefore, practical classification relies on confirming the upright design and verifying the volumetric capacity to ensure it does not exceed the 900-liter threshold. Examples of items falling under this classification would include domestic upright freezers, commercial upright display freezers for retail environments, and laboratory upright freezers, provided they meet the specified capacity.