The tariff classification, country of origin, and marking of brake pads

N362232 June 26, 2026 CLA-2-87:OT:RR:NC:N2:206 CATEGORY: Classification; Origin; Marking TARIFF NO.: 8708.30.5090 Thomas Xing Yu Ng Mintime Auto Parts Malaysia SDN. BHD. No.7, Jalan Kenanga 9, Seksyen BB11, Bandar Bukit Beruntung 48300 Malaysia RE: The tariff classification, country of origin, and marking of brake pads Dear Mr. Ng: In your letter dated June 11, 2026, you requested a tariff classification, country of origin determination, and marking ruling. A sample was mailed to our office but has not been received. Once received, we will retain it for reference, as you have indicated. The items under consideration are two types of brake pads used in passenger vehicles, Model 1: Part Numbers MT0254, D-905, D-1415, and D1393, and Model 2: Part Numbers MT0679, D-768A, and D768. The function of the brake pads is to create friction with the brake rotor to stop it from spinning and thus, stopping the vehicle. The brake pads consist of backing plates with glue, and brake new material (friction material) from Malaysia, and gaskets (shims), clips (physical sensor), clip repair kit, and powder coating from China. Model 2 additionally incorporates an automotive brake alarm wire (brake wear indicator sensor). According to the process flow chart provided with your request, the brake new material undergoes powder distribution, hot press molding with the backing plates, post curing, grinding, powder coating, riveting physical sensor or alarm wire, and packing with the shims and clip repair kit in Malaysia. Classification The applicable subheading for the brake pads, Model 1 and Model 2, will be 8708.30.5090, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Parts and accessories of the motor vehicles of headings 8701 to 8705: Brakes and servo-brakes; parts thereof: For other vehicles: Other.“ The general rate of duty will be 2.5 percent ad valorem. The duties cited above are current as of this ruling’s issuance. 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/. For further information to assist with the importation process, please refer to the frequently updated Cargo Systems Messaging Service (CSMS) messages at https://www.cbp.gov/trade/automated/cargo-systems-messaging-service and the Trade Remedies page at https://www.cbp.gov/trade/programs-administration/trade-remedies. This ruling does not address the applicability of any additional duties, taxes, fees, exactions and/or other charges, which may apply to the goods discussed herein. This includes, but is not limited to, tariffs and other duties as provided for in Subchapter III to Chapter 99, HTSUS. Thus, for example, in addition to the classification stated above, the merchandise covered by this ruling may also need to be reported with either the Chapter 99 provision under which an additional tariff applies or one of the Chapter 99 provisions covering exceptions to such tariffs. Country of Origin Section 304 of the Tariff Act of 1930, as amended (19 U.S.C. 1304), provides that unless excepted, every article of foreign origin imported into the United States shall be marked in a conspicuous place as legibly, indelibly, and permanently as the nature of the article (or its container) will permit, in such a manner as to indicate to the ultimate purchaser in the United States, the English name of the country of origin of the article. Congressional intent in enacting 19 U.S.C. 1304 was “that the ultimate purchaser should be able to know by an inspection of the marking on the imported goods the country of which the goods is the product. The evident purpose is to mark the goods so that at the time of purchase the ultimate purchaser may, by knowing where the goods were produced, be able to buy or refuse to buy them, if such marking should influence his will.” See United States v. Friedlaender & Co., 27 C.C.P.A. 297, 302 (1940). Part 134 of the U.S. Customs and Border Protection (“CBP”) Regulations (19 CFR 134) implements the country of origin marking requirements and exceptions of 19 U.S.C. 1304. Section 134.1(b), CBP Regulations (19 CFR 134.1(b)), defines “country of origin” as the country of manufacture, production, or growth of any article of foreign origin entering the United States. Further work or material added to an article in another country must effect a substantial transformation in order to render such other country the “country of origin” within the meaning of the marking laws and regulations. A substantial transformation occurs when, as a result of manufacturing process, a new and different article emerges, having a distinct name, character or use, which is different from that originally possessed by the article or material before being subjected to the manufacturing process. See United States v. Gibson-Thomsen Co., Inc., 27 C.C.P.A. 267 (C.A.D. 98) (1940). We previously ruled that it is the friction material that imparts the character of the entire brake pad (see HQ 733979, dated June 17, 1991, NY J84298, dated May 22, 2003, N322988, dated December 29, 2021, N334204, dated August 21, 2023, and N353141, dated September 30, 2025.) The rest of the components thus lose their individual identities and become parts of the brake pads. In the current scenario, it appears that the friction material is sourced and molded in Malaysia. As a result, the country of origin of the brake pads, Model 1 and Model 2, will be Malaysia. Marking Section 304 of the Tariff Act of 1930, as amended (19 U.S.C. 1304), provides that unless excepted, every article of foreign origin imported into the United States shall be marked in a conspicuous place as legibly, indelibly, and permanently as the nature of the article (or its container) will permit, in such a manner as to indicate to the ultimate purchaser in the United States, the English name of the country of origin of the article. As provided in section 134.41(b), Customs Regulations (19 CFR 134.41(b)), the country of origin marking is considered conspicuous if the ultimate purchaser in the U.S. is able to find the marking easily and read it without strain. With regard to the permanency of a marking, section 134.41(a), Customs Regulations (19 CFR 134.41(a)), provides that as a general rule marking requirements are best met by marking worked into the article at the time of manufacture. For example, it is suggested that the country of origin on metal articles be die sunk, molded in, or etched. However, section 134.44, Customs Regulations (19 CFR 134.44), generally provides that any marking that is sufficiently permanent so that it will remain on the article until it reaches the ultimate purchaser unless deliberately removed is acceptable. You proposed to mark the brake pads with “MT-P905-MA-YDL-MF501-FF” on the narrow side. You state that MT refers to the manufacturer name MINTIME, P905 is the product code, MA is Malaysia, and 6604 is the Batch Number. On the front surface of the pads, there is a large print “DETROIT AXLE” marking. Detroit is a city in the United States. Section 134.46, Customs Regulations (19 CFR 134.46), deals with cases in which the words “United States,” or “American,” the letters “U.S.A.,” any variation of such words or letters, or the name of any city or locality in the United States, or the name of any foreign country or locality other than the country or locality in which the article was manufactured or produced, appears on an imported article or its container, and those words, letters or names may mislead or deceive the ultimate purchaser as to the actual country of origin. In such a case, there shall appear, legibly and permanently, in close proximity to such words, letters, or name, and in at least a comparable size, the name of the country of origin preceded by “Made in, Product of,” or other words of similar meaning. In order to satisfy the close proximity requirement, the country of origin marking must generally appear on the same side(s) or surface(s) in which the name or locality other than the actual country of origin appears. You do not have Made in Malaysia or Product of Malaysia anywhere on the pads. As a result, the proposed marking of the imported pads, as described above, is not in satisfaction of the marking requirements of 19 U.S.C. 1304 and 19 CFR Part 134 and is not an acceptable country of origin marking. 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 liana.alvarez@cbp.dhs.gov. Sincerely, (for) James P. Forkan Director National Commodity Specialist Division