CLA-2-87:OT:RR:NC:N1:101
Jini Koh
Crowell & Moring LLP
1001 Pennsylvania Avenue, NW
Washington, DC 20004-2595
RE: The tariff classification of a cable guide from unspecified countries
Dear Ms. Koh,
In your letter dated February 26, 2012, you requested a tariff classification ruling on behalf of AISIN Holdings of America, Inc. of Torrance, California.
The item under consideration is a Parking Brake Cable Guide (Part # 143247-14030 or BF523). You state that the cable guide is a rectangular piece of steel measuring approximately 51 mm in length and approximately 12.5 mm in width. Each end of the item has a hole so that the item can be mounted or fastened securely. The center portion of the Parking Brake Cable Guide as been formed into a “U” shape measuring approximately 23.6 millimeters in length and approximately 21.5 millimeters in height through which the brake cable can pass through.
In your request, you propose classification of the Parking Brake Cable Guide (Part # 143247-14030 or BF523) in subheading 8708.30.5090 of the Harmonized Tariff Schedule of the United States (HTSUS) which provides for “Parts and accessories of … motor vehicles … : Brakes and servo-brakes: parts thereof: For other vehicles: Other.” The Cable Guide is not a part of a brake; i.e., the brake does not need the Cable Guide to function. Per your submission, the Cable Guide “provides a guiding function … through which the parking brake cable can pass.” The Cable Guide is an accessory to the parking brake.
Classification of goods in the Harmonized Tariff Schedule of the United States (HTSUS) is governed by the General Rules of Interpretation (GRIs). GRI 1. states “ ... classification shall be determined according to the terms of the headings ... .” Heading 8708 provides for “ … accessories of … motor vehicles … .”
General Note 3. (h) (vi) to the HTSUS states “ ... a reference to “headings” encompasses subheadings indented thereunder.” Subheading 8708.99 provides for “ … accessories of … motor vehicles … : Other … accessories: Other.”
The applicable classification subheading for the Parking Brake Cable Guide (Part # 143247-14030 or BF523) will be 8708.99.8180, Harmonized Tariff Schedule of the United States (HTSUS), which provides for " … accessories of … motor vehicles … : Other … accessories: Other: Other: Other: Other: Other: Other ." The rate of duty will be 2.5%.
Duty rates are provided for your convenience and are subject to change. The text of the most recent Harmonized Tariff Schedule of the United States and the accompanying duty rates are provided on the World Wide Web at http://ww.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 Richard Laman at 646-733-3017.
Sincerely,
Thomas J. Russo
Director
National Commodity Specialist Division