CLA-2-84:OT:RR:E:NC:1:120
Ms. Alicia Rodriguez
Mazda North American Operations
7755 Irvine Center Drive
Irvine, CA 92618-2906
RE: The tariff classification of an activated carbon canister from Japan
Dear Ms. Rodriguez:
In your letter dated November 21, 2008 you requested a tariff classification ruling.
The merchandise under consideration is an activated carbon canister located in the emission system of an automotive vehicle. The canister is a closed fuel return system used to effectively reduce hydrocarbon emissions and hence curtail the release of pollutants. Fuel vapors escaping from the tank are stored in the filter and burnt during engine operation. Owing to the strict U.S. limits, activated carbon canisters have been developed for this market, which absorb both fuel vaporization and refueling losses, and which come with a leakage diagnosis meeting the Environmental Protection Agency standards and to improve air quality.
In your ruling request you suggested classification in 8421.39.8090, Harmonized Tariff Schedule of the United States (HTSUS) as Other: Filtering or purifying machinery and apparatus for gases, however, the item is more specifically provided for in subheading 8421.39.8015 as other air purification equipment.
The applicable subheading for the activated carbon canister will be 8421.39.8015, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Filtering or purifying machinery and apparatus for gases: Other: …air purification equipment: 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