Application for Further Review of Protest No. 3501-24-103378; Classification of a Paint Sprayer Subassembly from China ATTN Timothy R. Huyett, Supervisory Import Specialist

H343580 December 12, 2025 OT:RR:CTF:EMAIN H343580 JER CATEGORY: Classification TARIFF NO.: 8537.10.91 Center Director Machinery Center of Excellence and Expertise U.S. Customs and Border Protection 109 Shiloh Dr., Suite 300 Laredo, TX 78045 RE: Application for Further Review of Protest No. 3501-24-103378; Classification of a Paint Sprayer Subassembly from China ATTN: Timothy R. Huyett, Supervisory Import Specialist Dear Center Director: This is our decision regarding an Application for Further Review (“AFR”) of Protest No. 3501-24-103378, filed on behalf of Wagner Spray Tech Corporation (“protestant”). The Protest and AFR concern the classification of a certain paint sprayer subassembly from China under the Harmonized Tariff Schedule of the United States (“HTSUS”). The AFR was forwarded to this office for consideration. Upon protestant’s request, U.S. Customs and Border Protection (“CBP”) met with counsel on January 29, 2025, pursuant to 19 CFR § 177.4. Protestant then submitted a supplemental filing on April 23, 2025.1 FACTS: The subject paint sprayer subassembly, Part No. 2425490, is the control box for the Titan Impact X440, X540I, and X410 contractor paint sprayers. The subassembly consists of a control board, insulator pad, and one panel of an aluminum die-cast housing. Installed on the control board is a microcontroller unit, a fuse, a transformer, switches, and a voltage 1 Protestant has asked that certain information submitted in connection with this request be treated as confidential. The request was clarified by counsel via email dated May 23, 2025. To the extent that this request conforms to the requirements of 19 C.F.R. § 177.2(b)(7), the request for confidentiality is approved. regulator. Wiring connects the control box subassembly to the system’s motor, gear box, power switch, and to a transducer and potentiometer. The subassembly performs two functions: (1) operating the paint sprayer’s motor based on other sprayer componentry; and (2) dissipating heat to maintain an acceptable temperature within the sprayer and specifically inside the control box. The subassembly is designed to receive inputs from the sprayer’s internal sensors to ensure the motor’s speed achieves the user’s desired spray pressure. The heat dissipation function is performed by the insulator pad and the die-cast housing, which absorbs and dissipates the heat generated by the control board at a consistent rate to maintain a stable operating temperature. The subassembly’s rear housing incorporates a series of eight fins, whose surface area assists in performing the heat dissipation function. Each fin increases the surface area of the heat sink, which allows heat dissipation by conduction and convection. The fins create surface area for thermal conductivity on a small size block and are said to remove heat from electronic equipment. According to protestant, the subassembly’s placement within the sprayer is critical, as the sprayer’s motor will not operate properly and will overheat if improperly assembled. The Titan Tool website indicates that the Titan Impact sprayer Models X440, X540I, and X410 each have eleven (11) air vents (or more) 2 strategically placed near the motor, near the front of the sprayer and control box area. In its condition as imported, the subassembly is only composed of the basic, inoperable control board, the insulator pad, and the rear panel of the die-cast housing. Any additional assembly or programming occurs after importation in the United States. The subject subassembly was entered between June 6, 2023, and February 11, 2024. Some subassemblies were liquidated on July 29, 2024, under heading 9032, specifically subheading 9032.89.60, HTSUS, which provides for “Automatic regulating or controlling instruments and apparatus; parts and accessories thereof: Other instruments and apparatus: Other: Other.” On August 16, 2024, other entries were liquidated under heading 8537, HTSUS, specifically subheading 8537.10.91, HTSUS, which provides for “Boards, panels, consoles, desks, cabinets and other bases, equipped with two or more apparatus of heading 8535 or 8536, for electric control or the distribution of electricity, including those incorporating instruments or apparatus of chapter 90, and numerical control apparatus, other than switching apparatus of heading 8517: For voltage not exceeding 1,000 V: Other: Other.” On November 19, 2024, Protestant filed the instant Protest and AFR. Protestant argues the subassemblies are properly classified in heading 8424, HTSUS, specifically subheading 8424.90.90, HTSUS, which provides for: “Mechanical appliances (whether or not hand operated) for projecting, dispersing or spraying liquids or powders; fire extinguishers, whether or not charged; spray guns and similar appliances steam or sand blasting machines and similar jet projecting machines; parts thereof: Parts: Other: Other.” 2 Titan Impact Electric Airless Sprayer, Titantool.com https://www.titantool.com/catalogsearch/result/?q=+Titan+Impact+Electric+Airless+Sprayer 2 ISSUE: Whether the subject subassemblies are properly classified under heading 8424, HTSUS, heading 8537, HTSUS, or heading 9032, HTSUS. LAW AND ANALYSIS: A decision on classification and the rate and amount of duties chargeable is a protestable matter under 19 U.S.C. §1514(a)(2). The subject Protest was timely filed on November 19, 2024, within 180 days of liquidation of each entry, pursuant to 19 U.S.C. § 1514(c)(3). Further Review of Protest No. 3501-24-103378 is properly accorded pursuant to 19 CFR § 174.24(a), as the decision against which the protest was filed is alleged to be inconsistent with a CBP ruling or decision with respect to the same or substantially similar merchandise. In support for its AFR under 19 CFR § 174.24(a), protestant cites to CBP Headquarters Ruling Letters (“HQ”) 959467, dated October 9, 1996, where CBP classified an “electromechanical device for securing an automobile door,” under heading 8708, HTSUS, because, although it was principally comprised of a board of heading 8537, HTSUS, it also incorporated a rubber-coated steel housing that, protestant asserts, performed a “significant additional function.” Classification under the HTSUS is in accordance with the General Rules of Interpretation (GRIs). GRI 1 provides that the classification of goods is determined according to the terms of the headings of the tariff schedule and any relative section or chapter notes. In the event goods cannot be classified solely on the basis of GRI 1, and if the headings and legal notes do not otherwise require, the remaining GRIs 2 through 6 will then be applied in order. The HTSUS headings under consideration are as follows: 8424 Mechanical appliances (whether or not hand operated) for projecting, dispersing or spraying liquids or powders; fire extinguishers, whether or not charged; spray guns and similar appliances steam or sand blasting machines and similar jet projecting machines; parts thereof: * * * 8537 Boards, panels, consoles, desks, cabinets and other bases, equipped with two or more apparatus of heading 8535 or 8536, for electric control or the distribution of electricity, including those incorporating instruments or apparatus of chapter 90, and numerical control apparatus, other than switching apparatus of heading 8517: * * * 9032 Automatic regulating or controlling instruments and apparatus; parts and accessories thereof: Note 2 to Section XVI, HTSUS, in relevant part, provides: 2. Subject to note 1 to this section, note 1 to chapter 84 and to note 1 to chapter 85, parts of machines (not being parts of the articles of heading 8484, 8544, 8545, 8546 or 8547) are to be classified according to the following rules: 3 (a) Parts which are goods included in any of the headings of chapter 84 or 85 (other than headings 8409, 8431, 8448, 8466, 8473, 8487, 8503, 8522, 8529, 8538 and 8548) are in all cases to be classified in their respective headings. (b) Other parts, if suitable for use solely or principally with a particular kind of machine, or with a number of machines of the same heading (including a machine of heading 8479 or 8543) are to be classified with the machines of that kind or in heading 8409, 8431, 8448, 8466, 8473, 8503, 8522, 8529 or 8538 as appropriate. However, parts which are equally suitable for use principally with the goods of headings 8517 and 8525 to 8528 are to be classified in heading 8517, and parts which are suitable for use solely or principally with the goods of heading 8524 are to be classified in heading 8529…. Note 7(a) to Chapter 90, HTSUS, states heading 9032, HTSUS, applies to: Instruments and apparatus for automatically controlling the flow, level, pressure or other variables of liquids or gases, or for automatically controlling temperature, whether or not their operation depends on an electrical phenomenon which varies according to the factor to be automatically controlled, which are designed to bring this factor to, and maintain it at, a desired value, stabilized against disturbances, by constantly or periodically measuring its actual value The Explanatory Notes (ENs) to the Harmonized Commodity Description and Coding System represent the official interpretation of the tariff at the international level. While neither legally binding nor dispositive, the ENs provide a commentary on the scope of each heading of the HTSUS and are generally indicative of the proper interpretation of these headings. See T.D. 89-80, 54 Fed. Reg. 35127, 35128 (August 23, 1989). EN 90.32 provides that: Automatic control apparatus for liquids or gases and apparatus for automatically controlling temperature form part of complete automatic control systems and consist essentially of the following devices: (A) A device for measuring the variable to be controlled (pressure or level in a tank, temperature in a room, etc.); in some cases, a simple device which is sensitive to changes in the variable (metal or bi-metal rod, chamber or bellows containing an expanding liquid, float, etc.) may be used instead of a measuring device. (B) A control device which compares the measured value with the desired value and actuates the device described in (C) below accordingly. (C) A starting, stopping or operating device. Protestant argues that the subject control box subassembly is not classified under heading 9032, HTSUS, because the subassembly control box is not designed to measure a variable and bring that variable back into a fixed parameter as required by Note 7(a) to Chapter 90, HTSUS. Protestant further asserts that because the subassembly consists of a heat sink and performs a heat dissipation function, that it is beyond the scope of heading 8537, HTSUS. Specifically, protest alleges that the subassembly “incorporates critical aluminum and thermal conductor properties” that perform a mechanical function which goes beyond the definition of heading 8537, HTSUS.” Instead, protestant contends that the subassembly is classified under heading 8424, HTSUS, as a part of the Titan Impact paint sprayer. 4 Given that Note 1(m) to Section XVI, HTSUS, excludes articles of Chapter 90, HTSUS, the initial determination is whether the subassembly is classifiable under heading 9032, HTSUS. Classification under heading 9032, HTSUS, Note 7(a) to Chapter 90, HTSUS, requires the subject subassembly to automatically control the pressure of the paint sprayer and maintain its desired pressure by constantly or periodically measuring its actual value. Moreover, EN 90.32 explains, in relevant part, that instruments and apparatus of heading 9032, HTSUS, consist essentially of, “(B) A control device which compares the measured value with the desired value and actuates the device described in (C) below accordingly and (C) A starting, stopping or operating device.” To be classified in heading 9032, HTSUS, the subject control box assembly must have the capacity to perform the requisite functions described by the terms of Note 7(a) to Ch. 90, HTSUS. The subject control box subassembly consists of three components, (1)3 a control board Printed Circuit Board Assembly (“PCBA”) , (2) a die-cast aluminum housing and (3) an insulator pad (described by the importer as a “thermal conductor”). Onboarded onto the control board PCBA4 is a microcontroller unit5 (“MCU”), a fuse, a transformer, switches, and a voltage regulator. The control board and all its installations along with the insulator pad are located inside the die-cast aluminum housing. Wiring assemblies connect the control box subassembly and its control board and MCU to the system’s motor, gear box and power switch. The transducer and potentiometer are connected to the PCB by wire-to-board connectors. Based on the facts provided, the subassembly is precluded from classification under heading 9032, HTSUS, because it does not satisfy the requirements of Note 7(a) to Chapter 90, HTSUS. Specifically, it does not contain a measuring device to measure the sprayer pressure of the Titan Impact paint sprayer. Secondly, it does not contain a device that compares the measured value with the desired value. Lastly, the subassembly does not bring that value back to a desired value. Although it functions as an electrical control and distribution apparatus, the facts establish that the control box subassembly does not contain a sensor, meter or other measuring device. Therefore, it does not have the capacity to measure the sprayer pressure and bring the pressure back to a fixed level. Instead, the act of monitoring and measuring the system’s paint pressure is performed by other internal circuitry. One of these components acts as a sensor to detect and thereby measures the pressure inside the sprayer system. Likewise, a variable resistor is programed to measure the user’s desired spray pressure. The subassembly uses the input from both of these internal components to operate the motor speed of the sprayer. Hence, the subassembly itself does not measure the pressure inside the paint sprayer and as such cannot be classified in heading 9032, HTSUS. See Belimo Automation A.G. v. United States, 3 Generally speaking, a printed circuit board is an electronic assembly that uses conductors to create electrical connections between components. See https://resources.altium.com/p/what-is-a-pcb (last visited December 12, 2025). 4 Control Board (a type of PCBA) A control board is a fully functional, assembled PCB that contains electronic components like microprocessors, memory, and other integrated circuits. Its purpose is to manage, regulate, and direct the behavior of other components or systems. A PCB is also said to be a structure for assembling electronic components and their connections into a unified circuit that allows electrical current to pass between components. See https://www.techtarget.com/whatis/definition/printed-circuit-board-PCB (last visited December 12, 2025). 5 An MCU is a self-contained computer on a single integrated circuit, that generally features a processor, memory, and programmable input/output peripherals designed for specific control tasks within an embedded system https://www.ibm.com/think/topics/microcontroller (last visited December 12, 2025). . See 5 774 F.3d 1362, (Fed. Cir. 2014) (holding that the merchandise could not be classified in heading 9032, HTSUS, because it was “not designed to measure the actual value of a factor of liquids or gases,” pursuant to Note 7(a) to Chapter 90, HTSUS). Finding that the subject control box assembly is not classified in heading 9032, HTSUS, is consistent with previous CBP rulings involving substantially similar control box assemblies. For instance, in HQ H328055, dated July 31, 2023,6 CBP addressed whether a control box assembly was classifiable in heading 9032, HTSUS, as an automatic regulating or controlling apparatus or in heading 8481, HTSUS, as a pressure reducing valve. In that decision CBP stated that “in order for the control box to be classified in heading 9032, HTSUS, it would have to constantly monitor the hydraulic fuel pressure and then keep that pressure within a certain predetermined set of parameters.” The control box in HQ H328055 did not perform that function. Instead, it adjusted the hydraulic fluid pressure based on the information received from the pressure sensor and brake pressure from the driver pressing the brake pedal. As such, it was not classifiable under heading 9032, HTSUS. Similarly, in HQ 967440, dated November 23, 2005, CBP classified an electronic controller board for a household washing machine in 8537 rather than 9032, HTSUS, because the electronic controller board only had the capacity to distribute electricity. In ruling out heading 9032, HTSUS, the decision in HQ 967440 noted that the electronic controller board did not control the torque variation value, as it did not measure the torque variation value against its actual value and like the subject control box subassembly, did not bring the torque variation back to the desired level. Like the control box assembly in HQ H328055 and the electronic controller board in HQ 967440, the subject control box assembly does not itself have the capacity (i.e. it does not have a sensor or meter) to measure the spray pressure but instead must rely on signals sent from the transducer and potentiometer to control the motor speed and pressure of the paint sprayer. Compare HQ 965948, dated January 27, 2003.7 Next, we acknowledge that the protestant argues that the instant subassembly is classifiable as a part in heading 8424, HTSUS. Classification as a part requires that the subassembly be solely or principally designed for use with Titan Impact paint sprayers. See Note 2(b) to Section XVI, HTSUS, (which states, in pertinent part, “Other parts, if suitable for use solely or principally with a particular kind of machine…are to be classified with the machines of that kind.” However, before classification can be determined pursuant to Note 2(b), classification pursuant to Note 2(a) to Section XVI, HTSUS, must be examined first. With regard to the 6 The control box assembly in H328055 controlled brakes by utilizing pressure sensor signals and pedal stroke sensor signals. The pressure sensors detected the pressure level and relayed the signal to the control box assembly which then controlled the brakes. 7 By contrast, in HQ 965948, dated January 27, 2003, classified a Refrigerator Control Box in heading in 9032, HTSUS, rather than 8537, HTSUS, because CBP determined that the principal use of the control box was imparted by two thermostats contained inside the control box. The thermostats upon measuring the temperature transmitted signals to the defrost timer which in turn transmitted signals to the control box triggering the defrosting operation thereby allowing the control box to control the defrost cycle. The decision in HQ 965948 reasoned that the principal use of the refrigerator control box was the measuring, maintaining, and establishment of temperatures, i.e., functions described in heading 9032, HTSUS. 6 application of Note 2 to Section XVI, HTSUS, CBP has long held that regardless of whether goods are prim