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NY R02218

July 18, 2005

CLA-2-84:RR:NC:1:120 R02218


TARIFF NO.: 8421.39.4000

Mr. Dennis L. Wright
Sandler & Travis Trade Advisory Services, Inc. 36555 Corporate Drive, Suite 400
Farmington Hills, MI 48331

RE: The tariff classification of After-Treatment Units (ATUs) from an undetermined country

Dear Mr. Wright:

In your letter dated June 30, 2005 you requested a tariff classification ruling on behalf of your client Purem North America, LLC.

The ATU is a machine composed of a Diesel Oxidation Catalyst (DOC) and a Diesel Particulate Filter (DPF) to be installed between the engine exhaust outlet and vehicle exhaust of motor vehicles equipped with diesel engines. The ATU performs three functions to reduce the particulate matter to meet EPA standards. First, the DOC converts pollutant particulate matter found in the diesel exhaust into harmless gases through a catalytic conversion process of oxidation caused by the gases having a chemical reaction with the catalyst of precious metal (e.g. platinum, palladium, vanadium) coated ceramic substrate. Second, the DPF traps particulate matter that cannot be converted to gas by the DOC catalytic conversion function. Lastly, the converted exhaust proceeds to the DPF for a second catalytic conversion process allowing the particulate matter to oxidize and exit the ATU as gases rather than traditionally exiting the vehicle through the tailpipe via the muffler. Sensors are placed on the ATU to enable sufficient cleaning of the particulate matter in the DPF portion of the ATU by measuring the temperature, back-pressure and the amount of particulate matter exiting the ATU.

The applicable subheading for the After-Treatment Units for diesel trucks will be 8421.39.4000, Harmonized Tariff Schedule of the United States (HTS), 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. If the ATU is made in a country entitled to the rates of duty listed in the General Rates of Duty column of the HTS, the applicable 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 Denise M. Faingar at 646-733-3010.


Robert B. Swierupski

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