CLA-2-87:RR:NC:MA:101 A85455

Mr. Samuel Zekser, D.E.
SOBEL SHIPPING CO., INC.
170 Broadway
Suite 1501
New York, NY 10038-4184

RE: The tariff classification of automotive parts from Far Eastern or Europen countries

Dear Mr. Zekser:

In your letter dated June 28, 1996 you requested a tariff classification ruling on behalf of EIS Brake Parts Division of Berlin, Connecticut.

The first item (shown below) concerned is a Brake Wheel Cylinder [Part #XEW104418] is a T-shaped piece of metal with rounded ends. There are black, soft rubber caps over each rounded end of the crossbar of the "T" and two blue plugs in the bottom of the of the stand of the "T". The item is 3 17/20" in width, 1 17/20" in height and 4 " in circumference.

[Item Pictured Here]

The second item (shown below) is a Brake Master Cylinder [Part #XE98174]; it is a black, metal cylinder with an indented male connector and female connector on one end and an indented female connector on the other, wider end and on one side. There is a white, semi-transparent, hard plastic liquid container attached on top. The item measures 9" in length, 3 " in circumference at the smaller end, 10" in circumference at the wider end and 4 " in height including the liquid container.

[Item Pictured Here]

The last item (shown below) is a Caliper Piston [Part #ZP8357]; it is a jar-shaped piece of metal with a circular opening on one end. It measures 2¬" in height and 7 3/5" in circumference.

[Item Pictured Here]

The applicable subheading for the Brake Wheel Cylinder [Part #XEW104418], Brake Master Cylinder [Part #XE98174] and Caliper Piston [Part #ZP8357] will be 8708.39.5050, Harmonized Tariff Schedule of the United States (HTS), which provides for Parts and accessories of . . . motor vehicles . . . : Brakes . . . and parts thereof: Other: For other vehicles: Other . The rate of duty will be 2.9% ad valorem.

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 Robert DeSoucey at 212-466-5667.


Sincerely,

Roger J. Silvestri
Director
National Commodity
Specialist Division