CLA-2 CO:R:C:F 089565 EAB
District Director
U.S. Customs Service
111 West Huron Street
Buffalo, New York 14202
Re: Application for Further Review of Protest No. 0901-00-
000416, dated July 9, 1990, liquidated May 11, 1990
concerning catalytic converter; platinum; supported
Dear Sir:
This is a decision on a protest filed July 9, 1990, against
your decision in the classification of merchandise liquidated May
11, 1990.
FACTS:
The protestant entered the goods under subheading
3815.12.0000, Harmonized Tariff Schedule of the United States
Annotated (HTSUSA), a provision for catalytic preparations, not
elsewhere specified or included, supported catalysts, with
precious metal as the active substance, free of duty. You
reclassified the goods under subheading 8708.99.5090, HTSUSA, and
advanced the rate to 3.1 percent ad valorem.
ISSUE:
What is the proper classification under the HTSUSA of
supported catalytic converters whose active substance is
platinum, a precious metal?
LAW AND ANALYSIS:
Merchandise imported into the U.S. is classified under the
HTSUSA. The tariff classification of merchandise under the
HTSUSA is governed by the principles set forth in the General
Rules of Interpretation (GRIs) and, in the absence of special
language or context which otherwise requires, by the Additional
U.S. Rules of Interpretation. The GRIs and the Additional U.S.
Rules of Interpretation are part of the HTSUSA and are to be
considered statutory provisions of law for all purposes.
GRI 1 requires that classification be determined first
according to the terms of the headings of the tariff schedule and
any relative section or chapter notes and, unless otherwise
required, according to the remaining GRI's taken in order.
In NYRL 833619 (December 5, 1988), Customs determined that
goods such as those under consideration in this case were
properly classifiable under subheading 3815.12.0000, HTSUSA.
Although you have taken the position that the article is a
part of a motor vehicle, classified in subheading 8708.99.5090,
HTSUSA, we view subheading 3815.12.0000 as providing a specific
description of the article and regard Rule 1(c) of the Additional
U.S. Rules of Interpretation as requiring classification in the
specific provision rather than in the parts provision.
HOLDING:
The protest should be allowed.
Supported catalytic converters whose active substance is
platinum, a precious metal, are properly classifiable under
subheading 3815.12.0000, HTSUSA, a provision for catalytic
preparations, not elsewhere specified or included, supported
catalysts, with precious metal as the active substance, and
entered free of duty.
A copy of this decision should be attached to the Customs
Form 19 to be returned to the protestant.
Sincerely,
John Durant, Director