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NY I82326




May 29, 2002

CLA-2-87:RR:NC:MM:101 I82326

CATEGORY: CLASSIFICATION

TARIFF NO.: 8708.92.5000

Mr. Steven P. Sonnenberg
Sonnenberg & Anderson
333 West Wacker Drive
20th Floor
Chicago, Illinois 60606

RE: The tariff classification of an Exhaust Assembly: Front Exhaust Pipe, Catalytic Converter, Intermediate Exhaust Pipe, Muffler, Tail Pipe, and Hanger Brackets from Canada

Dear Mr. Sonnenberg:

In your letter dated May 7, 2002 you requested a tariff classification ruling on behalf of your client, Tenneco Automotive – Walker Exhaust.

You submitted technical drawings depicting an Exhaust Assembly consisting of the following combined parts: (1) front exhaust pipe, (2) catalytic converter, (3) intermediate exhaust pipe, (4) muffler, (5) tail pipe, and (6) hanger brackets.

You state in your narrative that the primary functions of this assembly are to transport engine exhaust generated by the engine to the rear of the automobile; decrease engine noise; and decrease harmful automotive emissions.

The exhaust assembly consists of three primary components: catalytic converter, muffler, and exhaust pipes. The catalytic converter allows the auto to comply with statutory and regulatory pollution requirements by reducing auto emissions. It also reduces undesirable gases and odors for motorists and those in the immediate vicinity of the auto. The muffler reduces noise generated by the engine to levels that are comfortable to motorists and in compliance with applicable noise ordinances. The exhaust pipe channels the emissions and the noise from the engine, through the converter and muffler to the environment.

You state that you believe that the subject exhaust assembly is correctly classified under HTS 8421.39.40 which provides for Centrifuges, including dryers; filtering or purifying machinery and apparatus, for liquids or gases; parts thereof: filtering or purifying machinery for gases: Other: Catalytic converters. We disagree with your proposed classification

The applicable subheading for the Exhaust Assembly consisting of the following combined parts: (1) front exhaust pipe, (2) catalytic converter, (3) intermediate exhaust pipe, (4) muffler, (5) tail pipe, and (6) hanger brackets will be 8708.92.5000, Harmonized Tariff Schedule of the United States (HTS), which provides for Parts and accessories of the motor vehicles of headings 8701 to 8705: Other parts and accessories: Mufflers and exhaust pipes: For other vehicles. The rate of duty will be 2.5% ad valorem.

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 DeSoucey at 646-733-3008.

Sincerely,

Robert B. Swierupski
Director,

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