The tariff classification of pedal assemblies and a maintenance kit from China

 N310724 April 7, 2020 CLA-2-87:OT:RR:NC:N2:206 CATEGORY: Classification TARIFF NO.: 8708.99.8180; 9903.88.03 Philip Bierdz Give Them a Brake, LLC 7407 West Quail Circle Frankfort, Illinois 60423 RE: The tariff classification of pedal assemblies and a maintenance kit from China Dear Mr. Bierdz: In your letter dated March 16, 2020, you requested a tariff classification ruling. The items under consideration have been identified as a SafeDrive Pro, a SafeDrive Pro Plus, and a SafeDrive Pro Maintenance Kit. You state in your request that the SafeDrive Pro system is a driver education braking system, and the SafeDrive Pro Plus is a driver education braking and gas pedal system. They allow a driver education teacher to operate the brake pedal or the gas pedal of a vehicle from the passenger front seat, while providing instruction to the student in the driver’s seat. The systems are mounted on the passenger’s side of the vehicle through a cable and pulley system, attached to the brake and/or gas pedal on the driver’s side. The instructor can press down on the pedal installed on the passenger side with their foot, and mechanically apply the vehicle’s brake or gas pedal. The systems’ main components are the pedal system that is installed on the driver’s side, using a pulley system, rollers, springs and clamps that attach to the vehicle’s brake and/or gas pedal. Both systems can be interchanged on any vehicle with a standard brake or gas pedal. The SafeDrive Pro Maintenance Kit includes new cables, springs and rollers, which are replacement parts for both, the SafeDrive Pro and the SafeDrive Pro Plus systems. The steel braided cable, which measures 76 inches in length, goes inside the plastic conduit, which measures 58 inches in length, to route the cable to the appropriate location.  On both ends of the plastic conduit, there are steel threaded rods with nuts which hold the ends of the conduit into place.  The applicable subheading for the SafeDrive Pro, the SafeDrive Pro Plus, and the SafeDrive Pro Maintenance Kit will be 8708.99.8180, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Parts and accessories of the motor vehicles of heading 8701 to 8705: Other parts and accessories: Other: Other: Other: Other: Other.” The general rate of duty will be 2.5 percent ad valorem. Pursuant to U.S. Note 20 to Subchapter III, Chapter 99, HTSUS, products of China classified under subheading 8708.99.8180, HTSUS, unless specifically excluded, are subject to an additional 25 percent ad valorem rate of duty.  At the time of importation, you must report the Chapter 99 subheading, i.e., 9903.88.03, in addition to subheading 8708.99.8180, HTSUS, listed above.   The HTSUS is subject to periodic amendment so you should exercise reasonable care in monitoring the status of goods covered by the Note cited above and the applicable Chapter 99 subheading.  For background information regarding the trade remedy initiated pursuant to Section 301 of the Trade Act of 1974, you may refer to the relevant parts of the USTR and CBP websites, which are available at https://ustr.gov/issue-areas/enforcement/section-301-investigations/tariff-actions and https://www.cbp.gov/trade/remedies/301-certain-products-china, respectively. Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at https://hts.usitc.gov/current. 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, please contact National Import Specialist Liana Alvarez at [email protected]. Sincerely, Steven A. Mack Director National Commodity Specialist Division