In the Feb. 16, 2022, Customs Bulletin and Decisions, U.S. Customs and Border Protection is reclassifying engine mufflers as parts of works trucks fitted with lifting or handling equipment under HTSUS 8431.20.00 (duty-free) rather than as parts of other specific machines under HTSUS 8431.49.90 (duty-free). Ruling HQ H321275 will revoke ruling NY N239500 to reflect this change, effective with respect to goods entered or withdrawn from warehouse for consumption on or after April. 17.

The mufflers at issue are designed specifically for use with compact track and skid steer loaders, are attached directly to the engine, are designed solely to reduce noise produced by the engine, do not control emissions, and are constructed of steel.

For more information on how to seek or utilize classification and other rulings, please contact attorney Deb Stern at (305) 894-1007 or via email

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