CLA-2-84:OT:RR:NC:N1:102
Ms. JoAnn K. Allender
Franklin Traffic Service, Inc.
5251 Shawnee Road
Sanborn, NY 14132
RE: The tariff classification of components for industrial disc brakes from Great Britain
Dear Ms. Allender:
In your letter dated December 29, 2011 you requested a tariff classification ruling on behalf of your client the Hilliard Corporation. Descriptive information was submitted.
The articles in question are described as disc brake calipers, brake discs and brake pad assemblies for use in industrial brakes. The information submitted indicates that the brake components are used in a range of industrial machinery including conveyor systems, wind turbines, winder and haulage systems for mining operations, crane hoists, escalators and elevators. The components do not contain any electrical features.
In your request you aver that the subject brake components are classified in subheading 8479.90.9496, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other parts of machines and mechanical appliances having individual functions, not specified or included elsewhere in chapter 84 of the tariff. As justification for your position, you cite New York rulings N162835, which considered plastic seals used in pressure accumulators, and N004272, which considered axles, rollers and locking pins used in spring retractable and/or motorized industrial hose and electric cord reels. In both cases the goods were classified in subheading 8479.90.94, HTSUS.
However, we find that none of the components described in the cited rulings were used interchangeably in a variety of machines. Rather, each component was specifically designed for use in a machine which was itself classified in heading 8479, HTSUS. The information you have made available indicates that the subject brake components can be used interchangeably in a wide range of machinery, not just the machines of heading 8479, HTSUS. Thus, reliance on the cited rulings is inappropriate.
We also note that chapter 84 falls within section XVI of the tariff. Section XVI, note 2, HTSUS, provides that parts of machines are to be classified according to the following rules:
(a) Parts which are goods included in any of the headings of chapters 84 and 85 (other than headings 8487 and 8548) are in all cases to be classified in their respective headings;
(b) Other parts, if suitable for use solely or principally with a particular kind of machine, or with a number of machines of the same heading (including a machine of heading 8479 or 8543) are to be classified with the machines of that kind. However, parts which are equally suitable for use principally with the goods of headings 8517 and 8525 to 8528 are to be classified in heading 8517;
(c) All other parts are to be classified in heading 8487 or 8548.
As the brake components are not goods included in any of the headings of chapters 84 or 85, HTSUS, and are not parts solely or principally used with a particular kind of machine, section XVI, note 2(a) and 2(b), HTSUS, are inapplicable. Accordingly, by application of section XVI, note 2(c) the brake components are to be classified in heading 8487, if non-electrical, or 8548, if electrical.
Because of their design and function, the subject brake components are integral, constituent and component parts necessary to the proper function of the machines with which they may be used. However, in the absence of information establishing that the brake components are principally used as parts of machines which are themselves classified in heading 8479, HTSUS, classification in subheading 8479.90.9496, HTSUS is precluded.
The applicable subheading for the disc brake calipers, brake discs and pad assemblies will be 8487.90.0080, HTSUS, which provides for other machinery parts, not containing electrical connectors, insulators, coils, contacts or other electrical features, and not specified elsewhere in this chapter. The rate of duty will be 3.9 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 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,
Thomas J. Russo
Director
National Commodity Specialist Division