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A80883 A8 Ruling Active

The tariff classification of mufflers from Canada

Issued March 13, 1996 by U.S. Customs and Border Protection.

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A8 A80883 (March 13, 1996)

Tariff classification

HTS codes: 8485.90.0080

Headings: 8485

Product description

With your inquiry you submitted brochures which depict and describe various types of mufflers. The mufflers are made of heavy gauge all welded steel and are finished with a heat resistant aluminum paint. They are used as noise suppressors with all types of industrial engines and blowers. According to your letter, the mufflers have no known primary field of application. The specific mufflers you inquired about are: 1. Types VTC and VTR turbocharged mufflers - for use on all engines equipped with turbochargers. VTC series mufflers are intended for use in commercial or industrial areas with relatively high ambient noise levels, while the VTR series are intended for use in residential areas with low ambient noise levels. 2. Types VNCSA, VNRSA, and VNQSA spark arrestor mufflers - for use on internal combustion engines to prevent incandescent carbon particles from being discharged into the atmosphere. Type VNCSA mufflers are intended for commercial areas, while type VNRSA are for use in residential areas. Type VNQSA mufflers are intended for areas requiring an extra high degree of silencing. 3. Types VNC, VNR, and VNQ mufflers - for use on engine exhaust systems, positive blower, blower intake, and exhaust systems, and compressor intakes. The VNC series are intended for commercial or industrial areas, the VNR series for residential areas, and the VNQ for areas requiring an extra high degree of silencing.

CBP rationale

The applicable subheading for the mufflers described above will be 8485.90.0080, Harmonized Tariff Schedule of the United States (HTS), which provides for machinery parts, not containing electrical connectors, insulators, coils, contacts or other electrical features, and not specified or included elsewhere.

Full text

NY A80883 March 13, 1996 CLA-2-84:RR:NC:1:103 A80883 CATEGORY: Classification TARIFF NO.: 8485.90.0080 Mr. Gavin J. Davidson Vibron Limited 1720 Meyerside Drive Mississauga, Ontario L5T 1A3 RE: The tariff classification of mufflers from Canada Dear Mr. Davidson: In your letter dated February 20, 1996 you requested a tariff classification ruling. With your inquiry you submitted brochures which depict and describe various types of mufflers. The mufflers are made of heavy gauge all welded steel and are finished with a heat resistant aluminum paint. They are used as noise suppressors with all types of industrial engines and blowers. According to your letter, the mufflers have no known primary field of application. The specific mufflers you inquired about are: 1. Types VTC and VTR turbocharged mufflers - for use on all engines equipped with turbochargers. VTC series mufflers are intended for use in commercial or industrial areas with relatively high ambient noise levels, while the VTR series are intended for use in residential areas with low ambient noise levels. 2. Types VNCSA, VNRSA, and VNQSA spark arrestor mufflers - for use on internal combustion engines to prevent incandescent carbon particles from being discharged into the atmosphere. Type VNCSA mufflers are intended for commercial areas, while type VNRSA are for use in residential areas. Type VNQSA mufflers are intended for areas requiring an extra high degree of silencing. 3. Types VNC, VNR, and VNQ mufflers - for use on engine exhaust systems, positive blower, blower intake, and exhaust systems, and compressor intakes. The VNC series are intended for commercial or industrial areas, the VNR series for residential areas, and the VNQ for areas requiring an extra high degree of silencing. The applicable subheading for the mufflers described above will be 8485.90.0080, Harmonized Tariff Schedule of the United States (HTS), which provides for machinery parts, not containing electrical connectors, insulators, coils, contacts or other electrical features, and not specified or included elsewhere...: other: other. The rate of duty will be 5 percent ad valorem. This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 C.F.R. 177). A copy of the ruling or the control number indicated above should be provided with the entry documents filed at the time this merchandise is imported. If you have any questions regarding the ruling, contact National Import Specialist Alan Horowitz at 212-466-5494. Sincerely, Roger J. Silvestri Director National Commodity Specialist Division

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