N076097 N0 Ruling Active

The tariff classification of a metallic catalytic converter substrate from Germany or India.

Issued September 28, 2009 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 8421.99.0080

Headings: 8421

Product description

The merchandise under consideration is a bare metallic catalytic converter substrate. In its imported condition, the substrate consists of long, narrow corrugated strips of stainless steel foil (inner matrix), wound and brazed into honeycomb patterned matrix structures. The matrix structure is housed within a stainless steel tube (outer mantle), secured together through a brazing operation.

CBP rationale

The applicable subheading for the bare metallic catalytic converter substrate will be 8421.99.0080, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Filtering or purifying machinery or apparatus, for liquids or gases; parts thereof: Parts: Other: Other.

Full text

N076097 September 28, 2009 CLA-2-84:OT:RR:E:NC:1:120 CATEGORY: Classification TARIFF NO.: 8421.99.0080 Ms. Teri Berlant GKN Freight Services, Inc. 1202 Industrial Drive Van Wert, OH 45891 RE: The tariff classification of a metallic catalytic converter substrate from Germany or India. Dear Ms. Berlant: In your letter dated September 16, 2009 you requested a tariff classification ruling on behalf of your client, Emitec, Inc. The merchandise under consideration is a bare metallic catalytic converter substrate. In its imported condition, the substrate consists of long, narrow corrugated strips of stainless steel foil (inner matrix), wound and brazed into honeycomb patterned matrix structures. The matrix structure is housed within a stainless steel tube (outer mantle), secured together through a brazing operation. You state that the substrate can be circular, oval, ellipse, or race-track shaped, and range in length from ½ inch to 30 inches, and from ½ inch to 30 inches in diameter. After importation, the substrate will be coated with a catalytically active metal. When finished, they will be catalytic converters used in motor vehicle exhaust systems to filter and reduce environmentally harmful emissions. The applicable subheading for the bare metallic catalytic converter substrate will be 8421.99.0080, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Filtering or purifying machinery or apparatus, for liquids or gases; parts thereof: Parts: Other: Other. The rate of duty will be Free. 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 National Import Specialist Denise Faingar at (646) 733-3010. Sincerely, Robert B. Swierupski Director National Commodity Specialist Division

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