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E83892 E8 Ruling Active

The tariff classification of a Pad for a Brake Pedal and a Pad for a Clutch Pedal from Germany

Issued July 21, 1999 by U.S. Customs and Border Protection.

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E8 E83892 (July 21, 1999)

Tariff classification

HTS codes: 8708.93.7500, 8708.39.5050

Headings: 8708

Product description

You submitted a drawing for each of the parts. Both pads are identified as Part Number: 447 721 173 on Drawing Number 173-18 #7. The Pad for a Brake Pedal is made of plastic and is used to cover the brake pedal. The Pad for a Clutch Pedal is made of plastic and is used to cover the clutch pedal.

CBP rationale

The applicable subheading for the Pad for a Brake Pedal will be 8708.39.5050, Harmonized Tariff Schedule of the United States (HTS), which provides for Parts and accessories of the motor vehicles of headings 8701 to 8705: Brakes and servo-brakes and parts thereof: Other: For other vehicles…Other. The applicable subheading for the Pad for a Clutch Pedal will be 8708.93.7500, Harmonized Tariff Schedule of the United States (HTS), which provides for Parts and accessories of the motor vehicles of headings 8701 to 8705: Other parts and accessories: Clutches and parts thereof: For other vehicles…Other.

Full text

NY E83892 July 21, 1999 CLA-2-87:RR:NC:MM:101 E83892 CATEGORY: Classification TARIFF NO.: 8708.39.5050, 8708.93.7500 Ms. Martha L. Brown Volkswagen of America 3800 Hamlin Road - 4E03 Auburn Hills, Michigan 48326 RE: The tariff classification of a Pad for a Brake Pedal and a Pad for a Clutch Pedal from Germany Dear Ms. Brown: In your letter dated June 18, 1999 you requested a tariff classification ruling. You submitted a drawing for each of the parts. Both pads are identified as Part Number: 447 721 173 on Drawing Number 173-18 #7. The Pad for a Brake Pedal is made of plastic and is used to cover the brake pedal. The Pad for a Clutch Pedal is made of plastic and is used to cover the clutch pedal. The applicable subheading for the Pad for a Brake Pedal will be 8708.39.5050, Harmonized Tariff Schedule of the United States (HTS), which provides for Parts and accessories of the motor vehicles of headings 8701 to 8705: Brakes and servo-brakes and parts thereof: Other: For other vehicles…Other. The rate of duty will be 2.5% ad valorem. The applicable subheading for the Pad for a Clutch Pedal will be 8708.93.7500, Harmonized Tariff Schedule of the United States (HTS), which provides for Parts and accessories of the motor vehicles of headings 8701 to 8705: Other parts and accessories: Clutches and parts thereof: For other vehicles…Other. The rate of duty will be 2.5% ad valorem. This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 C.F.R. 177). A copy of the ruling or the control number indicated above should be provided with the entry documents filed at the time this merchandise is imported. If you have any questions regarding the ruling, contact National Import Specialist Robert DeSoucey at 212-637-7035. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division

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