CLA-2-87:OT:RR:NC:N1:101

Jini Koh, Attorney
Crowell & Moring, LLP
1001 Pennsylvania Avenue NW
Washington, DC 20004-2595

RE: The tariff classification of a metal shim from Japan

Dear Ms. Koh,

In your letter dated December 4, 2012, you requested a tariff classification ruling on behalf of Aisin Holdings of America, Inc. of Seymour, Indiana.

The item under consideration is an “Anti-Squeal Shim” (Part # 141431-11220). You state that the “Anti-Squeal Shim” is a plate made of carbon steel and is designed to prevent the vehicle brake pads and rotors from coming into contact with each other. These shims also correct small imperfections in the vehicle braking system that can cause brake noise.

The applicable classification subheading for the “Anti-Squeal Shim” (Part # 141431-11220) 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://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 Matthew Sullivan at 646-733-3013.


Sincerely,

Thomas J. Russo
Director
National Commodity Specialist Division