CLA-2-84:OT:RR:NC:N2:106
Jennifer Swetts
VP, US Operations
Tahoco Logistics Inc.,
400 Riverwalk Pkwy
Tonawanda, NY 14150
RE: The tariff classification of Brake Caliper Piston from Canada
Dear Ms. Swetts,
In your letter dated August 17, 2017, you requested a tariff classification ruling on behalf of your client, Niagara Piston, Inc. of Beamsville, Ontario. Samples along with descriptive literature and pictorial representations were submitted with your request.
The items under consideration have been identified as Brake Caliper Pistons, which are made of either steel or phenolic resin (plastic). The pistons are located within the caliper, which is a component of the disk brake system. The function of the caliper is to slow/stop vehicles’ wheels by creating friction with rotors.
In your letter, you propose the brake caliper pistons be classified in subheading 8708.30.5090, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Parts and accessories of the motor vehicles of headings 8701 to 8705: Brakes and servo-brakes; parts thereof: For other vehicles: Other.” This office disagrees.
Classification of merchandise under the HTSUS is governed by the General Rules of Interpretation (GRIs) taken in order. GRI 1 provides that the classification is determined first in accordance with the terms of the headings and any relative section and chapter notes.
Section Note 2(e) to Section XVII excludes machines or apparatus of headings 8401 to 8479 from this section. In Headquarters’ ruling H222415, CBP determined that a brake wheel cylinder acts as a hydraulic cylinder of heading 8412, HTSUS. In your letter, you state that the brake caliper pistons’ activation is driven by hydraulic fluid originating from the brake wheel cylinder assembly. When the pistons are activated the brake pads that are attached to the caliper pistons clamp against the disc rotor. This clamping action slows or stops the rotating disc rotor, which in turn stops the vehicle.
It is a long-standing classification principle that “a part of [a] particular part is more specifically provided for as a part of the part than as a part of the whole.” C.F. Liebert v. United States, 287 F. Supp. 1009 (1968). It appears, that the pistons under review are parts of the brake wheel cylinder, provided for in heading 8412, HTSUS. Pursuant to Note 2(e) to Section XVII, the pistons are excluded from this section.
The applicable subheading for the Brake Caliper Pistons will be 8412.90.9005, HTSUS, which provides for “Other engines and motors, and parts thereof: Parts: Other: Of hydraulic power engines and motors: Of linear acting engines and motors.” The general rate of duty will be Free.
The applicable classification subheading 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://www.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