CLA-2-87:OT:RR:NC:N2 206
Alex French
Carmichael International Service
1200 Corporate Center Dr.
Monterey Park, CA 90275
RE: The tariff classification of a disc brake pad set from India
Dear Mr. French:
In your letter dated April 16, 2025, you requested a tariff classification ruling on behalf of your client,
DENSO Products and Services America, Inc.
The article under consideration is an aftermarket disc brake pad set (Part number 791-0905), which is used in
passenger vehicles. The sample submitted with your request included four brake pads (Set of 2 brake pads for
each rotor) with multiple metal clips and a packet of brake lubricants, which are all packaged in a retail box.
The metal clips and brake lubricants are used for reducing the squealing and grinding noise during braking.
The brake pads are designed to be installed inside the brake calipers of a disc brake system which have
pistons to press the brake pads against the rotor (brake disc). A vehicle decelerates or stops due to the
mechanical friction generated between the brake pads and the rotating rotors. We note that the rotors and
calipers are not part of this request.
In your submission, you suggest that the brake pad set is correctly classified under subheading 8708.30.5040,
Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Parts and accessories of the
motor vehicle of headings 8701 to 8705: Brakes and servo-brakes; parts thereof: For other vehicles: Mounted
brake linings.” We disagree.
While both the brake pads and linings use friction material in a braking system to slow down or stop a
vehicle from moving, brake pads are designed to work with disc brake systems and brake linings are
designed for drum brake systems. The subject brake pads are not designed to be used with drum brake
systems and as such, classification under subheading 8708.30.5040, HTSUS, is not applicable.
The applicable subheading for the disc brake pad set, Part number 791-0905, will be 8708.30.5090, HTSUS,
which provides for ?Parts and accessories of the motor vehicle of headings 8701 to 8705: Brakes and
servo-brakes; parts thereof: For other vehicles: Other. The general rate of duty will be 2.5% ad valorem.
Effective May 3, 2025, Presidential proclamation 10908 imposed additional tariffs on certain automobile
parts. ?Additional duties on automobile parts of 25 percent are reflected in Chapter 99, heading 9903.94.05,
as provided in subdivision (g) of U.S. note 33 to this subchapter. ?At the time of entry, you must report the
Chapter 99 heading applicable to your product classification, i.e. 9903.94.05, in addition to subheading
8708.30.5090, HTSUS, listed above. Articles that are eligible for special tariff treatment under the United
States-Mexico-Canada Agreement (USMCA), other than automobile knock-down kits or parts compilations;
or are not parts of passenger vehicles (sedans, sport utility vehicles, crossover vehicles, minivans or cargo
vans) and light trucks, will not be subject to the additional ad valorem duties provided for in heading
9903.94.05. ?If your product is entered duty free as originating under the USMCA, you must report heading
9903.94.06, HTSUS, in addition to subheading 8708.30.5090, HTSUS , listed above.
Effective April 5, 2025, Executive Orders implemented ?Reciprocal Tariffs. All imported merchandise must
be reported with either the Chapter 99 provision under which the reciprocal tariff applies or one of the
Chapter 99 provisions covering exceptions to the reciprocal tariffs. Products of China, including Hong Kong
and Macau, will be assessed an additional ad valorem rate of duty of 125 percent. Products from all other
countries will be subject to an additional 10 percent ad valorem rate of duty. At the time of entry, you must
report the Chapter 99 heading applicable to your product classification, i.e. 9903.01.25, in addition to
subheading 8708.30.5090, HTSUS, listed above.
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 at https://hts.usitc.gov/.
The holding set forth above applies only to the specific factual situation and merchandise description as
identified in the ruling request. This position is clearly set forth in Title 19, Code of Federal Regulations
(CFR), Section 177.9(b)(1). This section states that a ruling letter is issued on the assumption that all of the
information furnished in the ruling letter, whether directly, by reference, or by implication, is accurate and
complete in every material respect. In the event that the facts are modified in any way, or if the goods do not
conform to these facts at time of importation, you should bring this to the attention of U.S. Customs and
Border Protection (CBP) and submit a request for a new ruling in accordance with 19 CFR 177.2.
Additionally, we note that the material facts described in the foregoing ruling may be subject to periodic
verification by CBP.
This ruling is being issued under the provisions of Part 177 of the Customs and Border Protection
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