The tariff classification of an Electronic Control Unit (ECU) from Korea

N293945 February 23, 2018 CLA-2-85:OT:RR:NC:N2:220 CATEGORY: Classification TARIFF NO.: 8543.70.9960 Jea won ShinMando Corporation 21, 255-gil Pangyo-ro Bundang-gu, Seongnam-si Gyeonggi-do, Korea South Korea 13486 RE: The tariff classification of an Electronic Control Unit (ECU) from Korea Dear Mr. Shin: In your letter dated January 30, 2018 you requested a tariff classification ruling. The item under consideration is identified as the ECU Assembly, Item Code BE6003S300, which is described as the component of the Electronic Stability Control system that controls each wheel to provide stability during driving. The subject ECU consists of an enclosure containing a printed circuit board assembly, electrical coils, and a gasket, and is mounted to the Hydraulic Control Unit and wheel assembly for the purpose of independently controlling the amount of torque applied to each wheel. In use, the subject ECU receives vehicle sensor signals such as wheel speed, wheel angle, wheel yaw position, G-force, and cylinder pressure, and based on its programming determines if an unstable condition exists. Once an unstable condition is identified, the ECU sends a signal to the vehicle supervisory controller which then adjusts engine torque and applies hydraulic pressure to the wheels. In your request you suggest the subject ECU is properly classified in subheading 8479.89, Harmonized Tariff Schedule of the United States (HTSUS), and offer ruling NY N267460 in comparison. However, the ECU discussed in NY N267460 was a complete vehicle stability control system and was classifiable as a machine under subheading 8479.89, HTSUS. In this instance, only a component of the stability control system is under consideration. As classification of parts of machines of Section XVI are to be classified in accordance with Note 2, and the subject ECU is provided for elsewhere in Section XVI, classification as a part in subheading 8479.90 is precluded. The applicable subheading for the Electronic Control Unit, Item Code BE6003S300, will be 8543.70.9960, HTSUS, which provides for “Electrical machines and apparatus, having individual functions, not specified or included elsewhere in this chapter; Other machines and apparatus; …Other.” The rate of duty will be 2.6 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 https://hts.usitc.gov/current. 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 karl.moosbrugger@cbp.dhs.gov. Sincerely, Steven A. Mack Director National Commodity Specialist Division