U.S. Customs and Border Protection · CROSS Database · 1 HTS code referenced
Data compiled from CBP CROSS Rulings, CourtListener (CIT/CAFC) · As of 2026-05-02 · Updates real-time
The tariff classification of Brake Shoes from Japan
NY D88743 March 23, 1999 CLA-2-87:RR:NC:MM:101 D88743 CATEGORY: Classification TARIFF NO.: 8708.39.5050 Mr. J. Patrick Little, President Little Industries P.O. Box 4283 Greenville, DE 19807-4283 RE: The tariff classification of Brake Shoes from Japan Dear Mr. Little: In your letter dated February 25, 1999 you requested a tariff classification ruling. You submitted a picture of brake shoes for Japanese mid-size trucks. The applicable subheading for the brake shoes will be 8708.39.5050, Harmonized Tariff Schedule of the United States (HTS), which provides for Parts and accessories of the motor vehicles of headings 8701 to 8705: Brakes and servo-brakes and parts thereof: Other: For other vehicles: Other. The rate of duty will be 2.5% ad valorem. The merchandise you requested a binding ruling on is NOT suject to Quota/Visa restraints, anti-dumping, or countervailing duties. It is not regulated by other government agencies. 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 Robert DeSoucey at 212-637-7035. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division
Other CBP classification decisions referencing the same tariff code.