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NY R04021

June 5, 2006

CLA-2-84:RR:NC:1:120 R04021


TARIFF NO.: 8421.39.4000

Mr. Michael Takemura
Isuzu Commercial Truck of America, Inc.
13340 183rd Street
Cerritos, Ca. 90703

RE: The tariff classification of a Diesel Particulate Filter (DPF) from Japan

Dear Mr. Takemura:

In your letter dated May 24, 2006 you requested a tariff classification ruling.

The imported filter assembly includes the oxidizing catalyst and the DPF. The DPF is part of the exhaust system used to reduce emissions through a filtering process. The DPF captures soot and larger sulfate particles in a series of ceramic honeycomb channels. The exhaust gases are directed into a cordierite or silicon carbide molded substrate with closed ends. Gas passes through the porous material, and the particulates are trapped and accumulate on the channel walls. As imported the oxidizing catalyst will control hydrocarbons. To prevent the filter from being clogged, there are temperature and pressure sensors installed on the DPF that regulate exhaust gas temperature, which burns the particulate material leaving an ash residue.

The applicable subheading for the Diesel Particulate Filter 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 for gases: 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.


Robert B. Swierupski

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