CLA-2-84:RR:NC:1:104 F85820
Mr. Robert J. Resetar
Porsche Cars North America, Inc.
980 Hammond Drive, Suite 1000
Atlanta, Georgia 30328
RE: The tariff classification of a motor vehicle exhaust manifold/catalytic converter assembly from Germany.
Dear Mr. Resetar:
In your letter dated April 4, 2000 you requested a tariff classification ruling.
The exhaust manifold and catalytic converter are welded together. It is not possible to separate the two items aside from cutting them apart. The assembly is ready for installation as imported and designed to last the life of the vehicle. Over 80% of the value of the assembly is attributed to the catalytic converter. The assembly measures approximately 25” long and 10” wide and weighs 10.5 lbs.
You suggest that the exhaust manifold of heading 8409 and the catalytic converter of heading 8421 merit equal consideration. Therefore, following GRI 3(c), classification of the assembly should be under HTS subheading 8421.39.4000.
The applicable subheading for the exhaust manifold/catalytic converter assembly will be 8421.39.4000, Harmonized Tariff Schedule of the United States (HTS), which provides for filtering and purifying machinery and apparatus for gases: other: catalytic converters. The rate of duty will be free.
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 Robert Losche at 212-637-7038.
Sincerely,
Robert B. Swierupski
Director,
National Commodity
Specialist Division