The tariff classification of flex couplings from Germany and South Africa

NY R03975 June 5, 2006 CLA-2-84:RR:NC:1:120 R03975 CATEGORY: Classification TARIFF NO.: 8421.99.0080 Mr. Steven Sonnenberg Sonnenberg and Anderson 300 South Wacker Drive Suite 1220 Chicago, Il 60606 RE: The tariff classification of flex couplings from Germany and South Africa Dear Mr. Sonnenberg: In your letter dated May 18, 2006 you requested a tariff classification ruling on behalf of your client, Tenneco, Inc. The imported products are “flex couplings” for automotive purification assemblies. They are specially designed for integration with a specific automobile model’s catalytic converter to form the purification assembly. By design of its three stainless steel layers into a highly toleranced and gas tight device, the flex coupling isolates, or “decouples,” the sensitive substrates of the catalytic converter by absorbing engine rock and vibrations. It reduces and eases the speed of the exhaust gases that must pass through the catalytic converter. It creates turbulence of the exhaust gases and particles by virtue of its internal corrugated structure so that they can be fully mixed and processed by the catalytic substrate. It prevents mechanical damage to relatively fragile and valuable components of the catalytic system by dampening engine rock and vibration to extend the life span of the catalytic converter and to prevent leakage of gases. Part II of the General Explanatory Notes to Section XVI provides that “In general, parts which are suitable for use solely or principally with particular machines or apparatus (including those of heading 8479 or heading 8543)… are classified in the same housing as those machines or apparatus subject, of course, to the exclusions mentioned in Part (I) above.” The proper classification of the flex couplings is a part of the vehicle’s purification assembly. The applicable subheading for the flex couplings will be 8421.99.0080, Harmonized Tariff Schedule of the United States (HTSUS), which provides for parts of filtering or purifying machinery and apparatus, for liquids or gases. 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. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division