The tariff classification of a control module from Korea

N357372
January 14, 2026
CLA-2-85:OT:RR:NC:N2:212
CATEGORY: Classification
TARIFF NO.: 8543.70.9860
Jinyeong Kim HL Klemove 224 Harmony-ro, Yeonsu-gu Incheon South Korea RE: The tariff classification of a control module from Korea Dear Jinyeong Kim: In your letter dated December 29, 2025, you requested a tariff classification ruling. The merchandise under consideration is identified by model number N00.003-007 and further described as a Selective Catalytic Reduction (SCR) Electronic Control Unit (ECU). The subject device is comprised of a printed circuit board assembly (PCBA) attached to a 38-pin electrical connector, all enclosed within a plastic housing. The PCBA is populated with various electronic components including multiple driver integrated circuits, a motor controller, transceiver, and other passive components. The subject ECU is meant to be attached to the Diesel Exhaust Fluid (DEF) tank system in diesel-powered trucks and SUVs. The ECU monitors the sensors within and around the tank that read the levels of nitrogen oxide emissions. The ECU processes this information and sends electronic signals to various control units throughout the vehicle, allowing for the effective control of the emissions. These systems include pump and heater operations, diagnostic monitoring systems, among others. The applicable subhead for the SCR ECU, model number N00.003-007, will be 8543.70.9860, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Electrical machines and apparatus, having individual functions, not specified or included elsewhere in this chapter; parts thereof: Other machines and apparatus: Other: Other: Other: Other.” The general rate of duty will be 2.6% 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/.

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. 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 Frequently Asked Questions on the Trade Remedy/IEEPA page at https://www.cbp.gov/trade/programs-administration/trade-remedies/IEEPA-FAQ. 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 Luke LePage at [email protected].
Sincerely,
(for) Evan Conceicao Designated Official Performing the Duties of the Division Director National Commodity Specialist Division