The tariff classification of a catalytic converter heat shield from Germany.

NY H81395 June 13, 2001 CLA-2-84:RR:NC:1:104 H81395 CATEGORY: Classification TARIFF NO.: 8421.99.0080 Mr. Robert J. Resetar Porsche Cars North America, Inc. 980 Hammond Drive, Suite 1000 Atlanta, Georgia 30328 RE: The tariff classification of a catalytic converter heat shield from Germany. Dear Mr. Resetar: In your letter dated May 15, 2001 you requested a tariff classification ruling. The catalytic converter heat shield attaches directly onto the catalytic converter (CC) by means of three screws. It is made of stamped sheet steel. The heat shield protects other areas of the vehicle, in this case the engine, from the intense heat of the catalytic converter. The other function of the heat shield is to retain the heat given off by the CC when the vehicle is first started. This allows the CC to heat up faster to the optimal operating temperature. The heat shield does not operate with any other part of the exhaust system. The applicable subheading for the catalytic converter heat shield will be 8421.99.0080, Harmonized Tariff Schedule of the United States (HTS), which provides for parts of filtering or purifying machinery and apparatus, for liquids or gases. 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