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March 31, 1999

CLA-2-84:RR:NC:1:104 D89707


TARIFF NO.: 8421.39.4000; 8708.92.5000; 8302.30.3060

Mr. Robert Stock
Cargo Brokers International, Inc.
P.O. Box 45427
Atlanta, Georgia 30320

RE: The tariff classification of automotive exhaust system components from Germany.

Dear Mr. Stock:

In your letter dated March 19, 1999 on behalf of Calsonic North America of Shelbyville, Tennessee you requested a tariff classification ruling.

Samples and a brief description have been provided for each item. The catalytic converter, part no. 005-602-3130, purifies/filters exhaust fumes. The resonator assembly, part no. 005-602-6840, filters sound/air in an exhaust system. (Resonators are small extra mufflers designed to further reduce exhaust noise.) The flange, part no. 055-602-0410, is a metal stamped fitting that joins two exhaust components together. The bracket support, part no. 055-602-6440, is a support component for the exhaust system.

The applicable subheading for the catalytic converter will be 8421.39.4000, Harmonized Tariff Schedule of the United States (HTS), which provides for filtering or purifying machinery and apparatus for gases: other: catalytic converters. The rate of duty will be free.

The applicable subheading for the resonator assembly will be 8708.92.5000, HTS, which provides for parts and accessories of ... motor vehicles...: other parts and accessories: mufflers and exhaust pipes: for other vehicles. The rate will be 2.5 percent. The applicable subheading for the flange and the bracket will be 8302.30.3060, HTS, which provides for other mountings, fittings and similar articles suitable for motor vehicles; and parts thereof: of iron or steel, of aluminum or of zinc. The rate of duty will be 2 percent.

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.


Robert B. Swierupski

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