CLA-2-87:OT:RR:NC:N2:206
James MacNeill
MacNeill Classification Compliance
P.O. Box 1214
Bristol, CT 06011
RE: The tariff classification of brakes components from Mexico
Dear Mr. MacNeill:
In your letter dated August 2, 2019, you requested a tariff classification ruling on behalf of your client, Daimler Trucks North America.
The items under consideration have been identified as an Anchor Plate and an S-Cam Chamber Bracket, which are components used on heavy duty commercial vehicles air braking system. The anchor plate is made of cast iron and is bolted to the axle spindle (in non-driven wheel applications), or to a flange on the axle casing (in driven wheel applications). The anchor plate has a hole in the center which allows it to be installed over the axle spindle and casing. The S-cam chamber bracket is bolted to the backside of the anchor plate, and the anchor plate incorporates a bored hole at one end through which the S-camshaft is inserted into the chamber bracket. The anchor plate also incorporates bored holes at its other end, into which anchor pins are inserted, which serve as guide pins for positioning and securing the brake shoes.
In your letter, you discussed classifying the anchor plate and the S-cam chamber bracket in heading 8302, Harmonized Tariff Schedule of the United States (HTSUS), which provides, in part, for brackets, mountings, and fittings of base metals suitable for vehicle coachwork. It appears that the anchor plate and the S-cam chamber bracket are not used to attach anything to a vehicle coachwork. As a result, we agree with your proposed classification of the listed items in subheading 8708.30, HTSUS, as parts of vehicles’ brakes systems.
The applicable subheading for the Anchor Plate and the S-Cam Chamber Bracket will be 8708.30.5090, HTSUS, which provides for “Parts and accessories of the motor vehicles of headings 8701to 8705: Brakes and servo-brakes; parts thereof: For other vehicles: Other.” The general duty rate will be 2.5% 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