The tariff classification of components of an After-Treatment System from Mexico

 N275077 May 17, 2016 CLA-2-84:OT:RR:NC:N1:405 CATEGORY: Classification TARIFF NO.: 8421.99.0080 James MacNeill MacNeill Customs Consulting, Inc. P.O. Box 1214 Bristol, CT 06011 RE: The tariff classification of components of an After-Treatment System from Mexico Dear Mr. MacNeill: In your letter dated April 21, 2016, you requested a tariff classification ruling on behalf of your client, Daimler Trucks North America. The items under consideration are five components of an After-Treatment System (“ATS”), a type of catalytic converter which filters pollutants from the exhaust gas emitted from a diesel engine. You state that these parts are designed solely for use with the ATS, are integral to its operation and would serve no other practical purpose outside of that system. These components include: a Header Unit, a Diesel Exhaust Fluid (“DEF”) Tank, a DEF Tank with Header Unit, a DEF Suction Line and a DEF Pressure Line. The Header Unit is used in the DEF Tank and is comprised of an “L” shaped hollow steel Heater Tube through which engine coolant flows, a stainless steel Suction Tube, a stainless steel Return Tube, two small Filter Units attached to the bottom the both of the Suction Tube and Return Tube, a Solenoid Valve, a Temperature Sensor, a Fluid Level Sensor, and a Header Cap fitted with electrical connectors and tube inlet/outlet ports. The Header Unit seals the DEF Tank, delivers DEF to the ATS, permits heating of the DEF under certain temperatures and monitors the level and temperature of DEF within the DEF Tank. The DEF Suction Line consists of an inner polyamide-nylon flexible tube with an electrical heating coil wrapped around it which is encased in a corrugated plastic protective covering. It also includes electrically heated end fittings and a wire with an electrical connector. This product transports DEF from the DEF Tank (via the Header Unit) to an external DEF pump. The electrical heating coil and heated end fittings prevent the DEF from freezing during the delivery process. The DEF Pressure Line is comprised of an inner tube made of EPDM rubber with an electrical heating coil wrapped around it that is enclosed in a protective corrugated plastic casing. This product also includes electrically heated end fittings and a wire with an electrical connector. The DEF Pressure Line transports DEF from the DEF pump to the Urea Dosing Unit while the electrical heating coil and heated end fittings ensure that the DEF does not freeze during transport. The applicable subheading for the Header Unit, DEF Suction Line and DEF Pressure Line will be 8421.99.0080, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Centrifuges, including centrifugal dryers; filtering or purifying machinery and apparatus, for liquids or gases; parts thereof: Parts: Other, Other. The general 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 https://hts.usitc.gov/current. We are unable to provide you with classifications for the DEF Tank and the DEF Tank with Header Unit. Please be advised that the classification of similar merchandise is currently being reviewed by R&R at CBP Headquarters. As such, this office is precluded from ruling on the classification of this merchandise. 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 April Cutuli at april.a.cutuli @cbp.dhs.gov. Sincerely, Deborah C. Marinucci Acting Director National Commodity Specialist Division