CLA-2-87:OT:RR:NC:N2:206
David Olave
Sandler, Travis & Rosenberg P.A.
1300 Pennsylvania Ave. NW., Suite 400 Washington, DC 20004
RE: The tariff classification of disc brake pads from Cambodia
Dear Mr. Olave:
In your letter dated February 7, 2025, you requested a tariff classification ruling on behalf of your client, Jinli Friction Material (Cambodia) Co., Ltd.
The articles under consideration are aftermarket mounted disc brake pads (Part Numbers D1504 and D2320), which are used in passenger and heavy-duty vehicles. The brake pads are responsible for making contact with the brake rotor to generate friction, slowing or stopping the vehicle's movement. The mounted brake pads are placed on top of a rotor to slow down the vehicle when the pads are activated; however, the rotor is not part of this request. You state that the brake pads are composed of a friction material, backing plate, retainer, buffer layer, and accessories, such as sensors or bolts if applicable.
You suggest classifying the brake pads in subheading 8708.30.5040, Harmonized Tariff Schedule of the United States (HTSUS), which provides for motor vehicle mounted brake linings. We disagree.
You cite rulings N293365, dated February 1, 2018, and N023215, dated February 14, 2008 to support your analysis. However, the items in those rulings are not brake pads. In N293365, the article is a kit containing a brake lining, shoe, and rivets in a box. Thus, the kit is classified in subheading 8708.30.5040, HTSUS. In N023215, the item is a set composed of a black/grey asbestos pad fitted to a black metal plate and is correctly classified in subheading 8708.30.5040, HTSUS. None of these articles contained buffer layers or accessories, such as sensors or bolts, if applicable.
Furthermore, in ruling N211680, dated April 20, 2012, CBP explained that brake linings are utilized in drum brakes, not disc brakes, whereas a brake pad is utilized with disc brakes, not drum brakes. As a result, it is the opinion of this office that the brake pads are not mounted brake linings.
The applicable subheading for the mounted disc brake pads (Part Numbers D1504 and D2320) will be 8708.30.5090, HTSUS, which provides for Parts and accessories of the motor vehicles of headings 8701 to 8705: Other parts and accessories of bodies (including cabs): Brakes and servo-brakes; parts thereof: For other vehicles: Other. The rate of duty 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 at https://hts.usitc.gov/.
The holding set forth above applies only to the specific factual situation and merchandise description as identified in the ruling request. This position is clearly set forth in Title 19, Code of Federal Regulations (CFR), Section 177.9(b)(1). This section states that a ruling letter is issued on the assumption that all of the information furnished in the ruling letter, whether directly, by reference, or by implication, is accurate and complete in every material respect. In the event that the facts are modified in any way, or if the goods do not conform to these facts at time of importation, you should bring this to the attention of U.S. Customs and Border Protection (CBP) and submit a request for a new ruling in accordance with 19 CFR 177.2. Additionally, we note that the material facts described in the foregoing ruling may be subject to periodic verification by CBP.
This ruling is being issued under the provisions of Part 177 of the Customs and Border Protection 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