CLA-2-87:OT:RR:NC:N1:101
Ryan M. Bennett, International Trade Analyst
Crowell & Moring, LLP
1001 Pennsylvania Avenue NW
Washington, DC 20004-2595
RE: The tariff classification of a metal backing plate from an unspecified country
Dear Mr. Bennett,
In your letter dated March 29, 2012, you requested a tariff classification ruling on behalf of Aisin Holdings of America, Inc. of Seymour, Indiana.
The item under consideration is a Metal Backing Plate for a Brake Pad (Part # A2N044). You state that the Metal Backing Plate for a Brake Pad is a replaceable metal backing plate measuring 108.4 millimeters long by 48 millimeters wide and 16.5 millimeters in height. The Metal Backing Plate along with the adhered friction material contacts the rotating disc or brake rotor when the brakes are applied to slow or stop the vehicle.
You proposed classification of the Metal Backing Plate for a Brake Pad in subheading 8708.30.5040 of the Harmonized Tariff Schedule of the United States (HTSUS) which provides for “Parts … of … motor vehicles … : Brakes … ; parts thereof: For other vehicles: Mounted brake linings. Brake linings are utilized in drum brakes, not disc brakes, whereas a brake pad is utilized with disc brakes, not drum brakes. Since you state in your request that the brake pad to which the imported Plate is attached “contacts the rotating disc” of a brake system, the Metal Backing Plate must be part of a disc brake and cannot be classified as part of a drum 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 “Parts … of … motor vehicles … .”
General Note 3. (h) (vi) to the HTSUS states “ ... a reference to “headings” encompasses subheadings indented thereunder.” Subheading 8708.30 provides for “Brakes … ; parts thereof.”
The applicable classification subheading for the Metal Backing Plate for the Brake Pad (Part # A2N044) will be 8708.30.5090, Harmonized Tariff Schedule of the United States (HTSUS), which provides for "Parts … of … motor vehicles … : Brakes … ; parts thereof: For other vehicles: 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