8421.32.00

Analysis

HTS 8421.32.00 covers catalytic converters or particulate filters, whether or not combined, for purifying or filtering exhaust gases from internal combustion engines under heading 8421 (centrifuges, including centrifugal dryers; filtering or purifying machinery and…).

Neighbouring lines carry rates from duty-free to 2.5%, so the exact line matters. The widest gap is with 8421.31.00 (intake air filters for internal combustion engines), at 2.5%: a product that belongs there but is entered here, or the reverse, changes the duty by 2.5 percentage points.

Goods from countries without normal trade relations pay the column 2 rate of 35% instead of nothing, so origin decides between free entry and a 35% duty.

Goods classified here enter the United States duty-free at the general (normal trade relations) rate, as do about 61% of the 823 tariff lines in chapter 84. Chapter 99 measures such as Section 301 or 232 can still apply on top, depending on where the goods come from.

Census statistics map these goods to NAICS 336390 (Other Motor Vehicle Parts Manufacturing), an industry of 1,323 US establishments employing 143,867 people. That is the industry code a US manufacturer of the same product would normally use.