9902.14.72 - Catalytic converter needled blanket mats of ceramic fibers containing over 65 percent by weight of aluminum oxide, containing an acrylic latex organic binder of greater than 3 percent and less than 7 percent by weight, of a basis weight less than 1745 g/m2, measuring at least 5.0 mm or no more than 9.9 mm in thickness, in bulk, sheets or rolls, designed for motor vehicles of heading 8703 (provided for in subheading 6806.10.00).
Details
| Field | Value |
|---|---|
| Unit of Quantity | N/A |
| General Rate of Duty (Column 1 - General) | 2.1% |
| Special Rate of Duty (Column 1 - Special) | No change |
| Column 2 Rate of Duty | No change |
| Quota Quantity | N/A |
| Additional Duties | N/A |
Overview
This HTS classification, 9902.14.72, specifically covers catalytic converter needled blanket mats crafted from ceramic fibers. These mats are characterized by containing over 65 percent by weight of aluminum oxide. Furthermore, they must incorporate an acrylic latex organic binder weighing more than 3 percent but less than 7 percent of the total weight. Additional defining criteria include a basis weight below 1745 g/m², and a thickness measuring at least 5.0 mm but no more than 9.9 mm. These materials are imported in bulk, sheet, or roll form and are explicitly designed for use in motor vehicles falling under heading 8703.
This classification exists within Section XXII, which pertains to Special Classification Provisions, Temporary Legislation, and Modifications related to trade agreements and agricultural adjustments. Unlike the broad categories of live animals found in Chapter 01, or the more general materials covered in other chapters, 9902.14.72 is highly specific, focusing on a particular component for automotive exhaust systems. Its placement within Chapter 99 signifies its nature as a temporary provision or a specific modification, rather than a permanent tariff classification found in the main body of the HTS.
As a leaf node within the HTS, HTS Code 9902.14.72 has no further subcategories. This means that once a product meets all the detailed specifications outlined in its description – its material composition, binder content, basis weight, thickness, and intended application in specific motor vehicles – it is definitively classified under this code. The precise nature of these criteria, particularly the percentage ranges for aluminum oxide and acrylic latex binder, along with the specified thickness and basis weight, are critical for accurate customs declaration and duty assessment.