CLA-2-84:OT:RR:NC:N1:120
Mr. Steven Swierlik
Stray Cats Recycling
2020 North Denwood
Dearborn, MI 48128
RE: The tariff classification of spent automobile catalytic converters from various countries.
Dear Mr. Swierlik:
In your letter dated February 1, 2010, you requested a tariff classification ruling.
The merchandise under consideration involves spent automobile catalytic converters. A catalytic converter is a device designed to reduce the toxicity of internal combustion exhaust emissions by chemical reaction. The converters contain catalysts capable of promoting chemical reactions that convert potentially polluting exhaust gases into harmless or less harmful products. Exhaust gasses pass through a ceramic honeycomb or steel substrate wrapped in a stainless steel shell. The substrate is coated with a wash coat containing platinum, palladium, and rhodium. The chemical reaction converts harmful nitrogen oxide to nitrogen and oxygen, carbon monoxide to carbon dioxide and unburnt hydrocarbons to water and carbon dioxide.
The discarded/spent automobile catalytic converters are removed from vehicles of various makes and models at repair shops, muffler shops, and dealerships because they have reached the end of their life and are no longer effective in cutting vehicle pollution at acceptable levels or from auto recyclers because the vehicles are being dismantled and scrapped.
Subsequent to importation, the spent automobile catalytic converters are sent to a processor to de-can the converters. With repair or renovation, the spent catalytic converters can be reused for their former purposes or converted for other uses.
The applicable subheading for the spent automobile catalytic converters 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