The tariff classification of a Liquid Natural Gas Conversion system for Mine Hall Trucks from an unspecified Country of Origin.

N261814 March 9, 2015 CLA-2-84:OT:RR:NC:1:102 CATEGORY: Classification TARIFF NO.: 8481.80.9050, 8537.10.9060 Marc J. Lewis John S. James Co. 4119 Rose Lake Dr., Suite F Charlotte, NC 28217 RE: The tariff classification of a Liquid Natural Gas Conversion system for Mine Hall Trucks from an unspecified Country of Origin. Dear Mr. Lewis: In your letter dated February 13, 2015 you requested a tariff classification ruling on behalf of your client Gaseous Fuel Systems Corp. DBA GFS Corp. Descriptive information was submitted. The article under consideration is described as the EVO-MT LNG Conversion System for Mine Haul Trucks. The Conversion System stores natural gas in Liquid Natural Gas (LNG) form, vaporizes the LNG back to a gaseous state and delivers the gas, in a controlled manner into a diesel engine, enabling it to run on a blend of diesel and natural gas. The Conversion System is comprised of several components: the LNG storage pod with double walled vacuum insulated cryogenic tanks for housing the LNG, a LNG Vaporizer, a Gas Train Assembly consisting of cryogenic safety controls, high and low pressure gas regulators, a gas flow meter, and sensors. The Conversion System also includes a Mixer/throttle body and an Electronic Control Unit (ECU). It is stated in your letter that once the LNG is converted to a vapor state, it is introduced to the engine’s air-intake system at a point upstream of the turbo-compressor inlets via the air-gas Mixer/throttle body. Also, from the information submitted, the ECU contains a 32-bit Microcontroller with USB and CAN communications and is said to monitor more than 25 sensors at 50 times per second and has a Four Channel Throttle-Body control output. It is also stated the ECU is programmable and operates with voltage below 1000 volts. 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. Note 4 to section XVI provides that when a combination of machines contribute to a clearly defined function covered by one of the headings in chapter 84 of the tariff, then the whole falls to be classified in the heading appropriate to that function. All the components of the Conversion System contribute together to control the flow of a fluid, i.e. gaseous fuel, into the engine. Because that function is appropriate to HTSUS heading 8481, the Conversion system falls to be classified in heading 8481, HTSUS, at GRI 1.The applicable subheading for the complete EVO-MT LNG Conversion System will be 8481.80.9050, which provides for other taps, cocks, valves and similar appliances. The duty rate will be 2 percent ad valorem. The applicable subheading for just the Electronic Control Unit (ECU) is 8537.10.9060, HTSUS), which provides for “Boards, panels, consoles, desks, cabinets and other bases, equipped with two or more apparatus of 8535 or 8536, for electric control or the distribution of electricity…: For a voltage not exceeding 1,000 V: Other: Other: Programmable controllers.” The duty rate will be 2.7 ad valorem. 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 Sandra Martinez at [email protected]. Sincerely, Gwenn Klein Kirschner Director National Commodity Specialist Division