The tariff classification of an automotive control unit from South Korea

N267462 August 28, 2015 CLA-2-85:OT:RR:NC:N1:120 CATEGORY: Classification TARIFF NO.: 8537.10.9060 Mr. Young Bin Oh Hyundai Motor Company 231,Yangjae 2-dong Seocho-gu, Seoul, Korea ASI/KR/KS013/Seoul RE: The tariff classification of an automotive control unit from South Korea Dear Mr. Oh: In your letter dated August 7, 2015, you requested a tariff classification ruling. The subject merchandise is identified as the “4Wheel Drive Electric Control Unit” (ECU), item code 95447-3B400, which consists of the following: a mounting bracket; a printed circuit board assembly (PCBA); a housing cover and bottom plate for protecting the PCBA; a connector which functions as a terminal for the power supply and the signal switching of the control unit; and screws for combining the housing cover and bottom plate with the mounted printed circuit board assembly. This device receives the CAN (the Controller Area Network) signal from each vehicle-detecting sensor and calculates the optimum driving force of the front and rear of a four-wheel drive vehicle. The output of the ECU, which is then sent through the wire to the actuator, transmits the appropriate driving current to adjust speed and torque. You suggest that this device be classified in subheading 9032.89, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other automatic regulating and controlling instruments and apparatus. However, based on the information provided, it appears that the subject product is not of the same class or kind of merchandise classifiable in heading 9032, HTSUS, as it is not maintaining a measured factor at a pre-determined value, stabilized against disturbances, by constantly or periodically measuring its actual value. The applicable subheading for the 4Wheel Drive Electric Control Unit will be 8537.10.9060, HTSUS, which provides for “Boards, panels, consoles, … and other bases, equipped with two or more apparatus of heading 8535 or 8536, for electric control or the distribution of electricity, … : For a voltage not exceeding 1,000 V: Other: Other: Programmable controllers.” The rate of duty will be 2.7 percent ad valorem.  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 on World Wide Web at http://www.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 Karl Moosbrugger at [email protected]. Sincerely, Gwenn Klein Kirschner Director National Commodity Specialist Division