HQ 953014: Brake Rotor, Unfinished; Blank, GRI 2(a); Goods Originating in the Territory of Canada Intended for Repair or Maintenance of Motor Vehicles; PRD 0901-92-100174

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 953014

                            APRIL 12 1993

CLA-2:CO:R:C:M   953014 JAS

CATEGORY:   Classification

TARIFF NO.: 8708.39.50, 9905.00.00, HTSUS

District Director of Customs
111 W. Huron Street
Buffalo, NY 14202-2378

RE:  Brake Rotor, Unfinished; Blank, GRI 2(a); Goods Originating
     in the Territory of Canada Intended for Repair or 
     Maintenance of Motor Vehicles; PRD 0901-92-100174 

Dear Sir:

     This is our decision on Application for Further Review of
Protest No. 0901-92-100174, dated January 24, 1992, filed by
counsel representing the Aimco Division, ITT Corporation, against
your action in liquidating certain entries of brake rotor
castings from Canada.

FACTS:

     The articles in question are iron brake rotor castings for
use in the brake mechanisms of various passenger automobiles. 
Submitted photographs and drawings depict the article in its
condition as imported as a circular steel disc 9.12 inches in
diameter with a raised center piece 5.42 inches in diameter and a
2.06 inch center hole.  This is their condition as imported. 
Post-importation processing consists only of rough turning the
front and back, drilling either 4 or 5 bolt holes, assembling
bearing cups, and finish turning.

     The brake rotors were entered under the provision for other
brakes and servo-brakes and parts thereof, in subheading
8708.39.50, Harmonized Tariff Schedule of the United States
(HTSUS), dutiable at the rate of 2.1 percent ad valorem.  Goods
provided for in this subheading that originate in the territory
of Canada in accordance with general note 3(c)(vii), HTSUS, and
are intended for use in the repair or maintenance of motor
vehicles of heading 8702, 8703 or 8704, among others, are
classifiable free of duty in subheading 9905.00.00, HTSUS.

     Counsel notes that the General Rules of Interpretation, as
well as the section and chapter notes in chapters 1 through 98, - 2 -

apply to the provisions of chapter 99.  Therefore, he contends 
that the brake rotor castings in issue are unfinished articles
under GRI 2(a), eligible for classification in subheading
9905.00.00. 
     
     As there was no dispute that the articles in issue were
motor vehicle brake components, the entries were liquidated on
November 11, 1991, under subheading 8708.39.50.  However, the
claim under subheading 9905.00.00 was disallowed because, as
imported, the brake rotor castings could not be used for the
repair or maintenance of motor vehicles.  The protest was timely
filed on January 22, 1992.
     
ISSUE:

     Whether the brake rotor castings are unfinished articles
provided for in subheading 8708.39, HTSUS; whether unfinished
articles are eligible for classification in subheading
9905.00.00, HTSUS. 

LAW AND ANALYSIS:

     Merchandise is classifiable under the Harmonized Tariff
Schedule of the United States (HTSUS) in accordance with the
General Rules of Interpretation (GRIs).  GRI 1 states in part
that for legal purposes, classification shall be determined
according to the terms of the headings and any relative section
or chapter notes, and provided the headings or notes do not
require otherwise, according to GRIs 2 through 6.  GRI 2(a)
provides, in part, that any reference in a heading to an article
shall include a reference to that article incomplete or
unfinished, provided that, as entered, the incomplete or
unfinished article has the essential character of the complete or
finished article.

     There is no issue of whether these articles are original
motor-vehicle equipment.  They are ultimately destined for repair
and maintenance applications.  The Harmonized Commodity
Description And Coding System Explanatory Notes indicate, in
relevant part, that the provisions of GRI 2(a) apply to blanks, a
term that means an article, not ready for direct use, having the
approximate shape or outline of the finished article or part, and
which can be used, other than in exceptional cases, for
completion into the finished article or part.  From submitted
photographs and drawings, the final shape and outline of a brake
rotor are clearly visible in the imported casting.  The
circumference of both the casting itself and the raised center
piece remain fixed after importation.  The only post-importation
processing of any consequence consists of drilling bolt holes and
assembling bearing cups.  We conclude that the rotor castings
qualify as blanks for tariff purposes and are unfinished parts of
heading 8708.  Specifically, they are unfinished articles of - 3 -

subheading 8708.39.50.

     The language of subheading 9905.00.00 imposes two
requirements: the goods must be provided for in one of the listed
headings or subheadings, and they must be intended for use in the
repair or maintenance of the designated motor vehicles.  We have
established that the brake rotor castings are unfinished articles
of subheading 8708.39.50, one of the listed subheadings.  Because
there is no dispute that the articles are motor vehicle brake
components, both of the subheading 9905.00.00 requirements are
met.  

     For purposes of clarification, Chapter 99, U.S. Note 2
states in part that the general notes and rules of interpretation
apply to the provisions of chapter 99, unless the context
requires otherwise.  There is no indication that the context here
requires otherwise.  It necessarily follows that articles
considered to be unfinished under GRI 2(a) are among those that
can be intended for use in the repair or maintenance of the motor
vehicles enumerated in subheading 9905.00.00. 

HOLDING:

     Under GRI 2(a), the brake rotor castings in issue are
unfinished parts and accessories of heading 8708.  They are
classifiable under the provision for brakes and parts thereof, in
subheading 8708.39.50.

     Goods provided for in subheading 8708.39 are eligible for
duty-free entry under subheading 9905.00.00 upon compliance with
the terms of that provision.
                              
     The protest should be allowed.  A copy of this decision
should be attached to the Customs Form 19, and mailed to the
protestant, through counsel, as part of the notice of action on
the protest.
                              

                              Sincerely,


                              John Durant, Director