CLA-2-84:OT:RR:NC:N1:102

Ms. Nicole M. Jenkins
Crowell & Moring LLP
1001 Pennsylvania Ave. NW
Washington, DC 20004

RE: The tariff classification of brake booster assemblies from Japan

Dear Ms. Jenkins:

In your letter dated May 25, 2010 you requested a tariff classification ruling on behalf of your client, Aisin Holdings of America, Inc.

The articles in question are described as brake booster assemblies, part numbers 114010-10070, 114010-10080, 114010-10120, 114010-10130, 114010-10140, 114010-10310, 114010-10390 and 114010-10400. You indicate in your request that while the detailed specifications provided are for part number 114010-10070, each of the identified parts are functionally identical except for slight variations to accommodate the build requirements of the specific vehicles in which the assemblies will be used. A schematic drawing of brake booster assembly, part number 114010-10070, was also included with your submission.

The brake booster assemblies are comprised of several components, including a hydraulic booster, master cylinder and control module. The booster incorporates an electric motor that is used to drive a piston pump to discharge hydraulic fluid into an accumulator. The increased hydraulic pressure created within the accumulator is then used to drive a piston within the master cylinder forcing hydraulic fluid into the brake lines to actuate the vehicle’s brakes. The control module simply controls the operation of the booster assembly in response to input from the vehicle’s electronic control unit (ECU) and the driver.

The applicable subheading for the brake booster assemblies will be 8413.50.0080, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other reciprocating positive displacement pumps for hydraulic fluid. The rate of duty is free.

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 Kenneth T. Brock at (646) 733-3009.

Sincerely,

Robert B. Swierupski
Director
National Commodity Specialist Division