CLA-2-84:OT:RR:NC:N1:405
Young bin-Oh
Hyundai Motor Company
231, Yangjae 2-dong
Seocho-gu, Seoul
South Korea
RE: The tariff classification of exhaust assemblies from South Korea
Dear Mr. Oh:
In your letter dated June 26, 2015, you requested a tariff classification ruling.
The products to be imported are two models of exhaust assemblies: the Manifold Catalytic Assembly-Exhaust Lefthand (item code 285103F450) comprised of a manifold and converter and the Manifold Module Assembly-Exhaust (item code 285002B430) comprised of a manifold and a warm–up catalyst converter. You state that both of these items are “solely and principally designed” for motor vehicles (passenger cars) and are used to purify exhaust gas.
Based on the information provided, it appears that in each of assemblies, the manifold portion is bolted to the engine block which allows exhaust gas to flow through to the catalytic converter. Here, various pollutants are removed from the gas by a precious metal substrate.
The applicable subheading for the exhaust assemblies 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: 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 April Cutuli at [email protected].
Sincerely,
Gwenn Klein Kirschner
Director
National Commodity Specialist Division