8708.92.70.00 - Of cast iron

This HTS category, 8708.92.70.00, specifically covers parts for mufflers and exhaust pipes that are manufactured from cast iron and are intended for use with motor vehicles not covered by headings 8701 to 8705. This includes components designed to be integrated into the exhaust system of a wide range of vehicles, such as the exhaust manifold, catalytic converter housings, muffler shells, and tailpipe sections, provided these parts are cast from iron.

Distinguishing this category from its sibling, 8708.92.75.00 (Other), is the material composition. While 8708.92.75.00 would encompass cast iron parts not fitting the "cast iron" description for exhaust system components, or parts made from other materials like steel or aluminum, this specific category is solely for cast iron exhaust system components. The defining characteristic here is the material and its application within the exhaust system.

As this is a leaf node, there are no further subcategories. Classification under 8708.92.70.00 is final once the part is identified as being a component of a muffler or exhaust pipe, intended for use in a motor vehicle covered by the broader scope of heading 8708, and is made of cast iron. The physical form and function as an exhaust system part, coupled with the cast iron material, are the primary classification determinants.