806339 80 Ruling Active

The tariff classification of metal catalytic substrates from Japan

Issued February 23, 1995 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 8421.99.0080

Headings: 8421

Product description

(U.S.A.) Inc. The item is a metallic substrate for catalytic convertors. The substrates are to be imported in a non-coated condition. They will be coated after importation.

CBP rationale

The applicable subheading for the substrates will be 8421.99.0080, Harmonized Tariff Schedule of the United States (HTS), which provides for other parts of filtering and purifying apparatus.

Full text

NY 806339 February 23, 1995 CLA-2-84:S:N:N1:104 806339 CATEGORY: Classification TARIFF NO.: 8421.99.0080 Mr. Peter A. Martin Barnes, Richardson & Colburn 1222 Eye Street, N.W. Suite 1150 Washington, D.C. 20005 RE: The tariff classification of metal catalytic substrates from Japan Dear Mr. Martin: In your letter dated January 24, 1995 you requested a tariff classification ruling on behalf of Mitsui & Co. (U.S.A.) Inc. The item is a metallic substrate for catalytic convertors. The substrates are to be imported in a non-coated condition. They will be coated after importation. The applicable subheading for the substrates will be 8421.99.0080, Harmonized Tariff Schedule of the United States (HTS), which provides for other parts of filtering and purifying apparatus. The rate of duty will be 3.1 percent ad valorem. This ruling is being issued under the provisions of Section 177 of the Customs Regulations (19 C.F.R. 177). A copy of this ruling letter should be attached to the entry documents filed at the time this merchandise is imported. If the documents have been filed without a copy, this ruling should be brought to the attention of the Customs officer handling the transaction. Sincerely, Jean F. Maguire Area Director New York Seaport

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