8418.50.00.40 - Freezing

This HTS category, 8418.50.00.40, specifically covers furniture designed for the storage and display of goods, which incorporates refrigerating or freezing equipment. Examples include display freezers found in retail environments, such as those used for ice cream or frozen foods, and refrigerated cabinets or chests intended for commercial or institutional use. The key characteristic is the integration of a cooling system within a furniture structure designed for presenting or holding merchandise at low temperatures.

This classification is distinct from its sibling category, 8418.50.00.80, which broadly encompasses "Other" furniture incorporating refrigerating or freezing equipment. While 8418.50.00.40 focuses on furniture specifically for storage and display purposes, the "Other" category would likely cover a wider range of furniture types that might incidentally include refrigeration, but are not primarily designed for that function or for showcasing goods. The emphasis here is on the dual purpose of the unit: furniture for presentation and storage, coupled with an active cooling mechanism.

As this is a leaf node within the HTS structure, there are no further subcategories under 8418.50.00.40. Therefore, classification within this code relies heavily on the precise interpretation of "furniture" and the primary function of storage and display when combined with refrigeration or freezing capabilities. The physical characteristics and intended use of the imported article will be the deciding factors for accurate classification under this heading.