The tariff classification of Precious Metal Catalysts from Germany

N252040 April 25, 2014 CLA-2-38:OT:RR:E:NC:N2:235 CATEGORY: Classification TARIFF NO.: 3815.12.0000 Mr. Rick Van Arnam Barnes, Richardson & Colburn 475 Park Avenue South New York, NY 10016 RE: The tariff classification of Precious Metal Catalysts from Germany Dear Mr. Van Arnam: In your letter dated April 2, 2014, you requested a tariff classification ruling. The subject products are stated to be catalysts designed to be incorporated into automobile catalytic converters to abate pollutants from vehicle emissions. As imported, the catalysts consist of ceramic honeycomb-shaped substrates that have been impregnated with palladium, platinum and/or rhodium. In an e-mail response, you stated that in the condition as imported, none of the catalysts are spent or exhausted, nor have they been incorporated into catalytic converters. They do not possess design attributes that would specifically cause them to be considered as parts of catalytic converters. As set out above, the catalysts in question are supported on a ceramic honeycomb-shaped substrate. The instant products, although still viable catalysts, are off spec due to changes in regulations in certain foreign countries and are being imported for recovery of catalytic components. The applicable subheading for the Precious Metal Catalysts will be 3815.12.0000 Harmonized Tariff Schedule of the United States (HTSUS), which provides for: “reaction initiators, reaction accelerators and catalytic preparations, not elsewhere specified or included: supported catalysts: with precious metal or precious metal compounds as the active substance”. 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 Paul Hodgkiss at Paul.Hodgkiss@dhs.gov. Sincerely, Gwenn Klein Kirschner Acting Director National Commodity Specialist Division