NY 856876
Oct. 24, 1990
CLA-2-84:S:N:N1:103 856876
Mr. Paul Beach
Nuturn Corporation
Automotive Products Division
1 Grizzly Lane
Smithville, Tn. 37166
RE: The tariff classification of presses and dies from Japan
Dear Mr. Beach:
In your letter dated Sept. 28, 1990 you requested a tariff
classification ruling.
You state your firm intends to import production equipment
to be used in the manufacture of automotive disc brake pads.
Materials used in the manufacture of the pads includes fibers
such as kevlar and steel, binders such as rubber and resins, and
friction modifiers including graphite and carbon. The exact
ratio of the materials is based on specific vehicle parameters
such as weight distribution and inertia. These materials are
mixed together and molded to a steel back plate to form the disc
brake.
The specific items on which you request a classification
ruling are a preform press, a hot forming press, and dies used in
these machines. The preform press is a 30-ton press which
utilizes hydraulic pressure in order to compress the raw
materials into the proper brake shape. A preform die, which has
previously been filled with the desired amount of raw materials,
is shuttled into the preform press prior to commencement of the
pressing operation. The hot forming press provides pressure and
heat for a specific period of time in order to both compress and
cure the preformed material, as well as to adhere it to the back
plate. The hot forming press may be programmed to proceed
through its operating cycle based on specified time,
temperature, and pressure parameters. The brake pads are then
taken to a furnace for final baking.
Preforming and cure press dies are molds used in conjunction
with the presses described above. The preform die contains two
cavities and imparts its shape to the material during the initial
pressing operation. The number of cavities in the cure press
die, used during compression, curing and back plate adhesion,
will vary based on the final product size.
The applicable subheading for the preform press will be
8474.80.0015, Harmonized Tariff Schedule of the United States
(HTS), which provides for other machinery for shaping or molding
mineral products in powder or paste form. The rate of duty will
be 2.9 percent ad valorem. The applicable subheading for the hot
forming press will be 8479.89.9090, HTS, which provides for other
machines and mechanical appliances having individual functions,
not specified or included elsewhere. The rate of duty will be
3.7 percent ad valorem. Finally, the preform and cure press dies
are classifiable in the provision for injection or compression
type molds for mineral materials in subheading 8480.60.0010, HTS,
and are dutiable at the rate of 3.9 percent ad valorem.
This ruling is being issued under the provisions of Section
177 of the Customs Regulations (19 C.F.R. 177).
A copy of this ruling letter should be attached to the entry
documents filed at the time this merchandise is imported. If the
documents have been filed without a copy, this ruling should be
brought to the attention of the Customs officer handling the
transaction.
Sincerely,
Jean F. Maguire
Area Director
New York Seaport