The tariff classification of a Diesel Particulate Filter (DPF) from Japan.

N013892 July 20, 2007 CLA-2-69:RR:NC:1:128 CATEGORY: Classification TARIFF NO.: 6909.19.5095 Mr. M. Jason Cunningham Sonnenberg & Anderson 300 South Wacker Drive 12th Floor Chicago, IL 60606 RE: The tariff classification of a Diesel Particulate Filter (DPF) from Japan. Dear Mr. Cunningham: In your letter dated July 5, 2007, on behalf of Ibiden Co., Ltd. (“Ibiden”), you requested a tariff classification ruling. The submitted sample is a diesel particulate filter (DPF). The item is designed to filter diesel particulates from diesel exhaust emissions. The substrate, contained within a diesel particulate filter, is suitable for use solely with a motor vehicle for diesel exhaust purification in order to remove or reduce harmful emissions. The DPF is part of the exhaust system used to reduce emissions through a filtering process. As imported, the DPF does not contain a catalyst coating. Subsequent to importation, it may or may not be coated with a catalyst by Ibiden’s customers. In its condition as imported, the DPF reduces emissions by filtering of particles through a ceramic material, not through catalytic processes. The DPF captures particles in a series of ceramic honeycomb channels. Gas passes through the porous material, and the particulates are trapped and accumulate on the channel walls. After importation, the DPF is canned into the diesel exhaust purification system, or, at the option of Ibiden’s customer, it is first coated with a catalyst, then canned into the exhaust purification system. Your sample is being returned as requested. In your letter you suggest classification under subheading 8708.99.8080, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Parts and accessories of the motor vehicles of headings 8701 to 8705: Other parts and accessories… Other .” Alternatively, you suggest classification under 8421.39.40, HTSUS, which provides for “Centrifuges, including dryers; filtering or purifying machinery and apparatus, for liquids or gases; parts thereof: filtering or purifying machinery for gases: Other: Catalytic converters.” The National Import Specialist (NIS) whose area of responsibility includes Chapter 87, HTSUS, has determined that since the DPF in question is part of a catalytic filtering system and plays no part in the operation of a motor vehicle; it cannot be classified eo nominee, as a part of motor vehicles in Chapter 87. Although catalytic converters are classifiable in subheading 8421.39.4000, HTSUS, Note 1(b) to Chapter 84 states: “This chapter does not cover machinery or appliances (for example, pumps) of ceramic material and ceramic parts of machinery or appliances of any material (chapter 69).” The DPF is therefore precluded from classification in heading 8421 by virtue of this note. The applicable subheading for the Diesel Particulate Filter will be 6909.19.5095, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Ceramic wares for laboratory, chemical or other technical uses… Other.” The rate of duty will be 4% ad valorem. Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/. 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 NIS Sharon Chung at 646-733-3028. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division