The tariff classification of a controller for a marine propeller system

NY K87285 July 1, 2004 CLA-2-85:RR:NC:1:102 K87285 CATEGORY: Classification TARIFF NO.: 8537.10.9060 Mr. Lloyd W. Born Varipitch Marine LLC 923 E. Lake Samish Drive Bellingham, WA 98229-7015 RE: The tariff classification of a controller for a marine propeller system Dear Mr. Born: In your letter dated June 15, 2004 you requested a tariff classification ruling on a MC33 head unit that you describe as a microcomputer/ electronic controller for a variable pitched marine propeller system. You also requested that we reconsider NY ruling K85479 with regard to other components of the propeller system. Based on the descriptive information submitted, the MC33 head unit appears to perform as a programmable controller. The unit measures approximately 2.64” x 2.43” and contains a liquid crystal display with three user interface buttons and a four layer printed circuit board with a micro-controller, power supply, display interface, external connector interface and signal conditioning circuitry. The micro-controller features 32Kb code storage, 1Kb electrically erasable programmable read only memory (EEPROM), 2Kb random access memory (RAM), four counter/timers, 12 analog-to-digital converters and a 64-pin TQFP package. This head unit is designed for marine use and is typically mounted onto or near the main controls of a vessel. The function of the head unit is to receive speed, fuel consumption and manifold pressure input from a boat engine. In response to the input received the controller will send an electric signal to a motor in a master cylinder to increase or decrease hydraulic pressure and change the pitch of propeller blades. The applicable subheading for the MC33 head unit will be 8537.10.9060, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Boards, panels, consoles, desks, cabinets and other bases…for electric control or the distribution of electricity… For a voltage not exceeding 1,000 V: Other: Programmable controllers. “ The general rate of duty will be 2.7 percent ad valorem. With regard to your request for reconsideration of NY ruling K85479 we need additional information in order to respond. Please describe the manner in which the parts in question are imported. Are the shroud-back half, shroud-front half and propeller hub, part numbers P1, P2 and P3, imported together with the propeller blades as an unassembled propeller? If you are requesting that we consider HTSUS subheading 8485.10.0080, note that while HTSUS subheading 8485.10.0080 provides for propellers and blades, it does not provided for other parts of propellers. When this information is available, you may wish to consider resubmission of your request. If you decide to resubmit your request, please include all of the material that we have returned to you and mail your request to the Bureau of Customs and Border Protection, Customs Information Exchange, 10th Floor, One Penn Plaza, New York, NY 10119, attn: Binding Rulings Section. 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 Kenneth T. Brock at 646-733-3009. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division