HQ 555401: Applicability of provision for assembled articles in subheading 9802.00.80, HTSUS, to automotive brakes and boosters made in Brazil

Native CBP ruling rendition. Applicability is fact-specific; modification/revocation relationships and original publisher date are retained. Publisher sentinel year0001 means unknown date, not a historical legal adoption.

                            HQ 555401

                          June 16, 1989

CLA-2-CO:R:C  555401 RA

CATEGORY: Classification

TARIFF NO.: 9802.00.80, HTSUS

Mr. David A. Fuller
Director, Field Logistics & Planning
Bendix Transportation Management Corporation
1657 Commerce Drive, P.O. Box 3898
South Bend, Indiana 46619-0898

RE: Applicability of provision for assembled articles in
    subheading 9802.00.80, HTSUS, to automotive brakes
    and boosters made in Brazil

Dear Mr. Fuller:

     This is in regard to your letter of May 19, 1989, requesting
a ruling on the tariff treatment of a drum brake and a power
brake booster assembled abroad.

FACTS:

     Fabricated components of U.S. origin are exported to Brazil
in finished form and joined with foreign-made parts to produce
complete drum brakes and power brake boosters.  You state that
the exported brake lining is riveted to a brake shoe which is
united with a backing plate and the exported cable guide is
riveted to the backing plate.  The resulting assembly is then
united with components of local origin to produce a finished drum
brake.  The components for the power brake booster are exported
from the U.S. in finished form and consist of a check valve,
gasket, seal, disc, poppet, and diaphragm.  These articles are
assembled to components of Brazilian origin to produce a finished
power brake booster.

ISSUE:

     Will the assembled components of U.S. origin qualify for
tariff treatment under the provisions of subheading 9802.00.80,
Harmonized Tariff Schedule of the U.S. (HTSUS)?


LAW AND ANALYSIS:

     Subheading 9802.00.80, HTSUS, provides for articles
assembled abroad in whole or in part of fabricated components of
U.S. origin with no operations performed thereon except the
attachment of the components and operations incidental thereto.
Duty is assessed on the appraised value of the imported articles
less the cost or value of the exported U.S.-made components.  You
indicate that the components of U.S. origin are exported in
finished condition and undergo no additional manufacturing
operations abroad except for the assembly process.  The exported
components are united with other parts of the brake or booster by
means of rivets or by other qualified assembly operations as
defined in the regulations.  See section 10.16(a), Customs
Regulations (19 CFR 10.16(a)).  Operations performed which do not
constitute assembly appear to be incidental thereto and not
sufficient to preclude allowances under subheading 9802.00.80,
HTSUS.

HOLDING:

     An allowance in duty may be accorded fabricated components
of U.S. origin which have been assembled abroad with foreign
parts by means of rivets and similar permanent methods to produce
complete automotive drum brakes and power brake boosters, upon
compliance with sections 10.11-10.24, Customs Regulations (19 CFR
10.11-10.24), under subheading 9802.00.80, HTSUS.

                               Sincerely,



                               John Durant, Director
                               Commercial Rulings Division