CLA-2-84:OT:RR:NC:1:120
Mr. Michael Larmoyeux
Crowell & Moring, LLP
1001 Pennsylvania Avenue, NW
Washington, DC 20004-2595
RE: The tariff classification of a catalytic converter assembly from Japan
Dear Mr. Larmoyeux:
In your letter dated November 2, 2012 you requested a tariff classification ruling on behalf of Hino Motors Manufacturing U.S.A., Incorporated.
The merchandise under consideration includes a catalytic converter assembly, part number 17400-E0021. The catalytic converter assembly is comprised of four substrates of precious metals welded together: a diesel particulate filter (DPF), diesel oxidation catalyst (DOC), selective catalytic reduction (SCR) catalyst and ammonia lessening catalyst (NH3 slip). Each substrate is a specially designed honeycomb body made of a cordierite (ceramic) core coated with a catalytic agent, bracketed in stainless steel converter housing, to be inserted in a motor vehicle exhaust system. The substrates are coated with specific catalysts designed to filter or purify diesel exhaust gases in order to reduce the toxicity of internal combustion exhaust emissions by chemical reaction.
The catalytic converter catalysts are capable of promoting chemical reactions that convert potentially polluting exhaust gases into harmless or less harmful products. Exhaust gases pass through the DPF, which is a substrate coated with an alumina-platinum catalyst. The exhaust gas then passes through the DOC substrate, coated with palladium and alumina-platinum catalyst, which converts the gas into a desirable ratio of nitrogen oxide and nitrogen dioxide to allow further processing of the SCR. The exhaust gas passes through the SCR, which converts nitrous oxides in the exhaust gas into carbon dioxide, nitrogen and water filtered through its substrate covered in a zeolite catalyst. Finally, exhaust gas passes through the NH3 Slip, which reduces ammonia in the exhaust gas, filtered through a ceramic core covered in a platinum–carrying alumina catalyst. After passing through the NH3 slip, the purified gas is discharged from the catalytic converter as cleaned air and water.
The applicable subheading for the catalytic converter 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: 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,
Thomas J. Russo
Director
National Commodity Specialist Division