The tariff classification of a vehicle assembly from an unidentified country

N055477 April 3, 2009 CLA-2-87:OT:RR:NC:N1:101 CATEGORY: Classification TARIFF NO.: 8708.99.8180 Mary Kennette, Customs & Trade Compliance Administrator Magna Closures, Inc. P.O. Box 357 Newmarket, Ontario L3Y 4X7 CANADA RE: The tariff classification of a vehicle assembly from an unidentified country Dear Ms. Kennette, In your letter dated March 5, 2009, you requested a tariff classification ruling. The item concerned is the Brake & Pedal Assembly; you state that it is assembled by a division of Magna Closures, Inc., Closure Metal Products of Bradford, Ontario. The Assembly is basically the emergency or parking brake of a vehicle and each Assembly consists of the following parts – bushing, pedal cover pad, brake pedal spacer bracket, restrike bracket, push rod pin, weld stud, brake pedal pivot pin, pedal plate bracket, grease, bracket arm and light switch bracket. The function of the Brake & Pedal Assembly is to allow the vehicle operator to engage the vehicle’s braking system when the pedal is depressed. The applicable classification subheading for the Brake & Pedal Assembly will be 8708.99.8180, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Parts … of … motor vehicles … : Other parts … : Other: Other: Other: Other: Other: 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://ww.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 Richard Laman at 646-733-3017. Sincerely, Robert B. Swierupski Director National Commodity Specialist Division