CLA-2-69:OT:RR:NC:N4:428
Mr. M. Jason Cunningham
Sonnenberg & Anderson
125 South Wacker Drive
18th Floor
Chicago, IL 60606
RE: The tariff classification of a Diesel Particulate Filter from Japan.
Dear Mr. Cunningham:
In your letter dated June 23, 2010, on behalf of Ibiden USA Corporation (Ibiden), you requested a tariff classification ruling.
The product under consideration is a Diesel Particulate Filter (DPF). The DPF is a cylindrical honeycomb filter designed for specific automobiles to improve diesel emissions. As imported, the subject DPF does not contain a catalyst coating. The filtration provided by the DPF operates primarily through mechanical and heat processes. Gas passes through the porous material, and the particulates are trapped and accumulate on the channel walls as soot. The DPF periodically regenerates, for example through the use of increased heat, to cleanse the DPF of soot. Each vehicle model for which a DPF is ordered before importation requires its own size and shape of DPF. A sample was submitted with your ruling request. The sample was sent to our U.S. Customs and Border Protection Laboratory for analysis. The laboratory’s analysis has now been completed. The sample, which was requested to be returned, was destroyed during the process of lab analysis.
Ibiden previously requested a tariff classification ruling regarding a prior version of a similar DPF. You indicate that the prior DPF was made with a different cement, with a reported Mohs hardness scale rating equal to or greater than 9. Headquarters ruling H015618 dated May 5, 2009 was issued classifying the prior DPF under subheading 6909.12.0000, Harmonized Tariff Schedule of the United States (HTSUS).
In your request you suggest classification in subheading 6909.11.20, HTSUS, which provides for “Ceramic wares for laboratory, chemical or other technical uses; ceramic troughs, tubs and similar receptacles of a kind used in agriculture; ceramic pots, jars and similar articles of a kind used for the conveyance or packing of goods: Ceramic wares for laboratory, chemical or other technical uses: Of porcelain or china: Machinery parts.” You state that Ibiden indicates the subject DPF has a hardness of less than 9 on the Mohs scale and you cite Headquarters ruling H017942 wherein a DPF composed of ceramic cordierite was classified under subheading 6909.11.20, HTSUS.
Analysis of the sample has determined that the DPF is a filter, consisting of long dark gray pieces with a square cross-section held together by a white material. The gray pieces contain channels along their whole length. Half the channels are sealed at one end and half at the other. The radially outermost gray pieces are cut so that the whole filter is round and the white material also covers the outside. The sample’s resistance to heat is consistent with it being fired like a ceramic. The sample is not clay-based so it is not porcelain, china, earthenware, nor stoneware. The gray material has a Mohs hardness greater than 9. The white material has a Mohs hardness less than 2. The sample consists mostly of the gray material, which is silicon carbide. The white cement material is composed of aluminum and silicon. Both the gray material and the white material are synthetic chemicals.
Based on the results of lab analysis, the subject DPF is made of neither porcelain nor china. Therefore, classification in subheading 6909.11.20 is not applicable.
Classification of merchandise under the HTSUS is in accordance with the General Rules of Interpretation (GRIs). GRI 3(b) provides that composite goods consisting of different materials or made up of different components shall be classified as if they consisted of the material or component which gives them their essential character, which may be determined by the nature of the material or component, its bulk, quantity, weight or value, or by the role of a constituent material in relation to the use of the article. The DPF is a composite article. The essential character of the article is imparted by the silicon carbide (gray material) component.
The applicable subheading for the Diesel Particulate Filter will be 6909.12.0000, HTSUS, which provides for “Ceramic wares for laboratory, chemical or other technical uses; ceramic troughs, tubs and similar receptacles of a kind used in agriculture; ceramic pots, jars and similar articles of a kind used for the conveyance or packing of goods: Ceramic wares for laboratory, chemical or other technical uses: Articles having a hardness equivalent to 9 or more on the Mohs scale.” The rate of duty will be 4% ad valorem.
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 Sharon Chung at (646) 733-3028.
Sincerely,
Robert B. Swierupski
Director
National Commodity Specialist Division