2013 April No.23 – Classification


Your client is importing ceramic honeycomb substrates. After importation, the bare ceramic substrates will be coated with a catalyst and incorporated into a catalytic converter for the exhaust system of an automobile. The data sheet for the ceramic substrates indicates that they are made of a ceramic which is not porcelain or china, and have a Mohs hardness equivalent of 10.2. What is the classification for the ceramic substrates?

A. 6909.11.2000

B. 6909.12.0000

C. 8421.39.4000

D. 8421.99.0080

E. 8708.92.7500

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The Answer is: B

Citation: HTSUS Chapter 84, Note 1(b); Section XVII Note 2(e); 6909.12.0000

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