The tariff classification of a Diesel Particulate Filter (DPF) from Japan
Issued June 5, 2006 by U.S. Customs and Border Protection.
Tariff classification
HTS codes: 8421.39.4000
Headings: 8421
Product description
The imported filter assembly includes the oxidizing catalyst and the DPF. The DPF is part of the exhaust system used to reduce emissions through a filtering process. The DPF captures soot and larger sulfate particles in a series of ceramic honeycomb channels. The exhaust gases are directed into a cordierite or silicon carbide molded substrate with closed ends. Gas passes through the porous material, and the particulates are trapped and accumulate on the channel walls. As imported the oxidizing catalyst will control hydrocarbons. To prevent the filter from being clogged, there are temperature and pressure sensors installed on the DPF that regulate exhaust gas temperature, which burns the particulate material leaving an ash residue.
CBP rationale
The applicable subheading for the Diesel Particulate Filter will be 8421.39.4000, 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: Filtering or purifying machinery and apparatus for gases: Other: Catalytic converters.
Full text
NY R04021 June 5, 2006 CLA-2-84:RR:NC:1:120 R04021 CATEGORY: Classification TARIFF NO.: 8421.39.4000 Mr. Michael Takemura Isuzu Commercial Truck of America, Inc. 13340 183rd Street Cerritos, Ca. 90703 RE: The tariff classification of a Diesel Particulate Filter (DPF) from Japan Dear Mr. Takemura: In your letter dated May 24, 2006 you requested a tariff classification ruling. The imported filter assembly includes the oxidizing catalyst and the DPF. The DPF is part of the exhaust system used to reduce emissions through a filtering process. The DPF captures soot and larger sulfate particles in a series of ceramic honeycomb channels. The exhaust gases are directed into a cordierite or silicon carbide molded substrate with closed ends. Gas passes through the porous material, and the particulates are trapped and accumulate on the channel walls. As imported the oxidizing catalyst will control hydrocarbons. To prevent the filter from being clogged, there are temperature and pressure sensors installed on the DPF that regulate exhaust gas temperature, which burns the particulate material leaving an ash residue. The applicable subheading for the Diesel Particulate Filter will be 8421.39.4000, 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: Filtering or purifying machinery and apparatus for gases: Other: Catalytic converters. 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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