The tariff classification of airbag electronic control units from Mexico

NY 809651 May 3, 1995 CLA-2-85:S:N:N1:809651 112 CATEGORY: Classification TARIFF NO.: 8543.80.9890 Ms. Christine M. Johnson Robert Bosch Corporation P.O. Box 10347 Charleston, SC 29411 RE: The tariff classification of airbag electronic control units from Mexico Dear Ms. Johnson: In your letter dated April 25, 1995 you requested a tariff classification ruling. As indicated in your request, the airbag electronic control unit (AECU) consists of approximately 150 stationary parts, such as resistors, capacitors, diodes and transistors, which are assembled onto a printed circuit board and placed in a housing. The principal hardware of the module consists primarily of an acceleration sensor, a microcontroller, and output power drivers for squib firing. This unit performs two basic functions; analysis of the crash signal and system diagnostics. If an automobile has a large change of velocity in a relatively short time, and the instantaneous acceleration of the vehicle is very large, the system software recognizes that the auto is in a crash situation. An electric signal is amplified to provide energy to fire a squib, or triggering unit, which ignites the chemical process used to generate airbag inflation gas. In your letter, you express the opinion that the AECU is properly classified under heading 8537, HTS, since it is a base for the electric control or distribution of electricity, and contains two or more of the electrical apparatus functioning as described in headings 8535 or 8536, HTS. We cannot agree that heading 8537 applies, since the AECU contains only one apparatus (plugs) from headings 8535/8536. The fact that other components may function as electrical apparatus from headings 8535/8536 is not relevant to this determination. The applicable tariff provision for the airbag electronic control unit will be 8543.80.9890, Harmonized Tariff Schedule of the United States Annotated (HTSUSA), which provides for other electrical machines and apparatus, having individual functions, not specified or included elsewhere in this chapter. The general rate of duty will be 3.6 percent ad valorem. This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 CFR 177). A copy of this ruling letter should be attached to the entry documents filed at the time this merchandise is imported. If the documents have been filed without a copy, this ruling should be brought to the attention of the Customs officer handling the transaction. Sincerely, Jean F. Maguire Area Director New York Seaport CODE AND DATE (1) INITIATOR (2) REVIEWER (3) REVIEWER (4) REVIEWER (5) REVIEWER (6) REVIEWER (7) REVIEWER SURNAME CODE AND DATE (8) REVIEWER (9) REVIEWER (10) REVIEWER (11) REVIEWER (12) REVIEWER (13) REVIEWER (14) REVIEWER SURNAME DEPARTMENT OF THE TREASURY - U.S. CUSTOMS SERVICE CORRESPONDENCE APPROVAL AND CLEARANCE Form 100