E82427 E8 Ruling Active

The tariff classification of a Converter Cone from Canada

Issued May 27, 1999 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 8708.92.5000

Headings: 8708

Product description

You submitted a sample and five pictures of a Converter Cone (Part Number 994196) which is a prototype for the 2003 Chevrolet Blazer. It is an integral part of the exhaust system to improve emissions on ignition. The converter cone is welded in place between the conventional type manifold runners and the outlet. The exhaust gases pass through the catalytic converter, which heats up and lowers emissions before they flow through the converter cone and into the exhaust system.

CBP rationale

The applicable subheading for the Converter Cone will be 8708.92.5000, Harmonized Tariff Schedule of the United States (HTS), which provides for Parts and accessories for the motor vehicles of headings 8701 to 8705: Other parts and accessories: Mufflers and exhaust pipes: For other vehicles.

Full text

NY E82427 May 27, 1999 CLA-2-87:RR:NC:MM:101 E82427 CATEGORY: Classification TARIFF NO.: 8708.92.5000 Ms. Erin Gaunt Materials Management Westcast Industries Inc. P.O. Box 460, 200 Water Street Wingham, Ontario, Canada N0G 2W0 RE: The tariff classification of a Converter Cone from Canada Dear Ms. Gaunt: In your letter dated May 17, 1999 you requested a tariff classification ruling. You submitted a sample and five pictures of a Converter Cone (Part Number 994196) which is a prototype for the 2003 Chevrolet Blazer. It is an integral part of the exhaust system to improve emissions on ignition. The converter cone is welded in place between the conventional type manifold runners and the outlet. The exhaust gases pass through the catalytic converter, which heats up and lowers emissions before they flow through the converter cone and into the exhaust system. The applicable subheading for the Converter Cone will be 8708.92.5000, Harmonized Tariff Schedule of the United States (HTS), which provides for Parts and accessories for the motor vehicles of headings 8701 to 8705: Other parts and accessories: Mufflers and exhaust pipes: For other vehicles. The rate of duty will be 2.5% 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 Robert DeSoucey at 212-637-7035. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division

View original on CBP CROSS →

More rulings on the same tariff codes

Searching CBP rulings the smart way

TariffLens semantically searches all 200,000+ CBP rulings, surfaces the ones that actually match your product, and builds defensible classifications backed by ruling citations.

Book a demo →