R02859 R0 Ruling Active

The tariff classification of automotive brake parts.

Issued December 1, 2005 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 8708.39.5050

Headings: 8708

Product description

The item is described as “boss brake pedal and Part #41851-38F10-0000.” This part is made of low carbon 1010 steel and is designed to be used as a component of an ATV brake pedal. The part functions as a spacer whereby a bold goes through the middle of it. You have provided a diagram.

CBP rationale

The applicable subheading for the Part # 41851-38F10-0000 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 R02859 December 1, 2005 CLA-2-87:RR:NC:N1:101 R02859 CATEGORY: Classification TARIFF NO.: 8708.39.5050 Ms. Anna Marie Payrits Customs Compliance Manager Nissin Customs Service, Inc. 101 Mark Street, Ste. G Wood Dale, IL 60191 RE: The tariff classification of automotive brake parts. Dear Ms. Payrits: In your letter dated November 22, 2005 you requested a tariff classification ruling on behalf of Ohashi USA. The item is described as “boss brake pedal and Part #41851-38F10-0000.” This part is made of low carbon 1010 steel and is designed to be used as a component of an ATV brake pedal. The part functions as a spacer whereby a bold goes through the middle of it. You have provided a diagram. The applicable subheading for the Part # 41851-38F10-0000 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 percent. 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 http://www.usitc.gov/tata/hts/. 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 646-733-3008. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division

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