CLA-2-87:OT:RR:NC:N2:206
Daniel Cannistra
Crowell & Moring, LLP
1001 Pennsylvania Avenue NW
Washington, DC 20004-2595
RE: The tariff classification of an EPB actuator assembly from Japan.
Dear Mr. Cannistra
In your letter dated July 31, 2020, you requested a tariff classification ruling on behalf of your client, Aisin Holding of America Inc. Pictures and other descriptive literature were submitted with your request.
The merchandise is an Electric Parking Brake (EPB) Actuator Assembly for automotive applications. The EPB actuator is composed of two sub-assemblies: electric motor assembly, which consists of an enclosure, an electric motor, gearing and an output shaft, and an attached brake caliper. At the time of importation, the two sub-assemblies are joined to form a single assembly that functions as an electric parking brake actuator. When the driver activates the switch (button), a command is sent to the ECU, which then commands the actuator to operate, and the brake pads are electrically applied onto the rear brakes.
The motor is used to generate parking brake force.
Tariff classification under the Harmonized Tariff Schedule of the United States (HTSUS) is governed by the principles set forth in the General Rules of Interpretation (GRIs). GRI 3(b) is applicable when goods are, prima facie, classifiable under two or more headings, and are composite goods, such as the map lamp assembly. GRI 3(b) states that the goods “shall be classified as if they consisted of the material or component which gives them their essential character.”
Consideration was given to classifying the EPB Actuator Assembly in heading 8501, HTSUS, which provides for electric motors, as you suggested. However, in our view, the presence of the caliper assembly, which functions to physically apply the outward movement of the caliper to produce friction and thus braking, removes the subject merchandise from consideration as merely the electric motor. As a result, the essential character of the EPB assembly is the brake caliper.
The applicable subheading for the EPB Actuator Assembly will be 8708.30.5090, HTSUS, which provides for “Parts and accessories of the motor vehicles of headings 8701 to 8705: Brakes and servo-brakes; parts thereof: For other vehicles: Other.” The duty rate will be 2.5 percent ad valorem.
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