E88739 E8 Ruling Active

The tariff classification of a Brake Disc Protection Plate from Germany

Issued October 20, 1999 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 8708.39.5050

Headings: 8708

Product description

You submitted a diagram from your electronic parts catalog illustrating the Brake Disc Protection Plate. The Brake Disc Protection Plate is a stamped piece of aluminum in the shape of the letter "C". It measures approximately 33 inches in diameter. The Plate attaches to the wheel carrier, a suspension component, which is located directly inboard of the brake disc and the caliper. The Plate is positioned in between the wheel carrier and the disc brake. The main function of the plate is to protect the brake disc from contaminants that are kicked up from the road, such as dirt, rocks, snow, etc. The plate has a secondary function to contain, as much as possible, the dust created from the friction between the brake pad and the brake disc from spreading onto suspension components.

CBP rationale

The applicable subheading for the Brake Disc Protection Plate 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.

Full text

NY E88739 October 20, 1999 CLA-2-87:RR:NC:MM:101 E88739 CATEGORY: Classification TARIFF NO.: 8708.39.5050 Mr. Robert J. Resetar Porsche Cars North America, Inc. 980 Hammond Drive Suite 1000 Atlanta, Georgia 30328 RE: The tariff classification of a Brake Disc Protection Plate from Germany Dear Mr. Resetar: In your letter dated October 11, 1999 you requested a tariff classification ruling. You submitted a diagram from your electronic parts catalog illustrating the Brake Disc Protection Plate. The Brake Disc Protection Plate is a stamped piece of aluminum in the shape of the letter "C". It measures approximately 33 inches in diameter. The Plate attaches to the wheel carrier, a suspension component, which is located directly inboard of the brake disc and the caliper. The Plate is positioned in between the wheel carrier and the disc brake. The main function of the plate is to protect the brake disc from contaminants that are kicked up from the road, such as dirt, rocks, snow, etc. The plate has a secondary function to contain, as much as possible, the dust created from the friction between the brake pad and the brake disc from spreading onto suspension components. The applicable subheading for the Brake Disc Protection Plate 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. 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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