Mr. Dennis J. Forhart
2020 Main Street
Irvine, CA 92614
RE: The tariff classification of a brake booster assembly with control module from Japan.
Dear Mr. Forhart:
In your letter dated May 16, 2007 you requested a tariff classification ruling on behalf of PricewaterhouseCoopers.
The item in question is described as a brake booster assembly with control module, Part Number 136010-18400-C. The assembly contains an electric motor that is used to drive a piston pump to discharge hydraulic fluid into an accumulator. As hydraulic pressure builds in the brake lines, a piston is forced out and causes brake pads to squeeze on the drums to stop the vehicle. The control module simply controls the operation of the pump in response to input from the ECU and the driver. Descriptive information was submitted.
In your request you indicate the brake booster assembly with control module is properly classified under subheading 9032.89.6085, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other automatic regulating or controlling instruments and apparatus. However, the booster assembly does not contain an automatic control device that gives instructions to the pump to maintain pressure at the chosen value. Accordingly, we find that the booster assembly is more specifically provided for as a pump of heading 8413, HTSUS.
Based on the information provided, the applicable subheading for the brake booster assembly with control module will be 8413.50.0080, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other reciprocating positive displacement pumps for hydraulic fluid. The rate of duty is free.
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 on World Wide Web at http://www.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 Kenneth T. Brock at 646-733-3009.
Robert B. Swierupski