The tariff classification of catalytic converter/exhaust pipe assemblies from Canada
Issued June 12, 2002 by U.S. Customs and Border Protection.
Tariff classification
HTS codes: 8421.39.4000
Headings: 8421
GRI rules applied: GRI 3(b)
Product description
You describe catalytic converter/exhaust pipe assemblies, such as part # 04764485, which consist of a 75 mm steel inlet pipe at one end of the converter and a 477 mm outlet pipe at the other end. The catalytic converter itself measures about 252 mm long. The components are welded together.
CBP rationale
The applicable subheading for the catalytic converter/exhaust pipe assembly will be 8421.39.4000, Harmonized Tariff Schedule of the United States (HTS), which provides for filtering or purifying machinery and apparatus for gases: other: catalytic converters.
Full text
NY I82420 June 12, 2002 CLA-2-84:RR:NC:1:104 I82420 CATEGORY: Classification TARIFF NO.: 8421.39.4000 Mr. Spiro Karras Sandler & Travis Trade Advisory Services 38345 Ten Mile Road Farmington Hills, Michigan 48335 RE: The tariff classification of catalytic converter/exhaust pipe assemblies from Canada Dear Mr. Karras: In your letter dated May 15, 2002 on behalf of Daimler Chrysler Corporation you requested a tariff classification ruling. You describe catalytic converter/exhaust pipe assemblies, such as part # 04764485, which consist of a 75 mm steel inlet pipe at one end of the converter and a 477 mm outlet pipe at the other end. The catalytic converter itself measures about 252 mm long. The components are welded together. You state that the catalytic converter portion of the assembly, with its substrate of precious metals (platinum and rhodium) and heat shield, accounts for over 96 percent of the cost of the assembly. The assembly does not include the muffler, tail pipe, exhaust resonator or exhaust manifold. You suggest that this assembly is a composite article and that the essential character is imparted by the catalytic converter. Noting GRI 3(b), you would classify under 8421.39.4000. This office agrees. The applicable subheading for the catalytic converter/exhaust pipe assembly will be 8421.39.4000, Harmonized Tariff Schedule of the United States (HTS), which provides for filtering or purifying machinery and apparatus for gases: other: catalytic converters. The rate of duty will be free. 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 Losche at 646-733-3011. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division
More rulings on the same tariff codes
The country of origin of coated ceramic substrate.
The applicability of subheading 9802.00.50 to coated ceramic substrate from Mexico
The tariff classification of catalytic reduction substrates and catalysts from China
The tariff classification of a catalytic converter from Thailand
The tariff classification of exhaust assemblies from South Korea
The tariff classification of a catalytic converter assembly from Japan
Country of Origin of Underfloor Converter Assembly, Converter Takedown Pipe Assembly, and a Front Assembly
The tariff classification of spent automobile catalytic converters from various countries.
The tariff classification of a Diesel Particulate Filter (DPF) from Japan
The tariff classification of Mine-X Sootfilters from Canada
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 →