The tariff classification of a brake controller from Mexico

N316829 January 20, 2021 CLA-2-85:OT:RR:NC:N2:220 CATEGORY: Classification TARIFF NO.: 8537.10.9170 Jeremy Page Page Fura, P.C. 939 W. North Avenue, Suite 750 Chicago, IL 60091 RE: The tariff classification of a brake controller from Mexico Dear Mr. Page: In your letter dated January 8, 2021 you requested a tariff classification ruling on behalf of your client, Curt Manufacturing LLC. The merchandise under consideration is identified as the Echo Mobile Brake Controller (controller), which consists of a cylindrical plastic enclosure having a male 7-pin connector on one end and a female 7-pin connector on the other. Internally, the controller has two printed circuit board assemblies (PCBAs) that are stacked together that contain Bluetooth communication, an accelerometer, and power circuitry for controlling a towed trailer’s brake and lighting systems to a vehicle. In use, vehicle and trailer specifications are wirelessly loaded to memory on the brake controller PCBA. The brake controller uses that information when analyzing movement data to correctly facilitate the braking function of the trailer. The brake controller’s accelerometer senses the movement of the vehicle and the onboard processor makes a determination, based upon the downloaded specifications, as to the proper braking of the towed trailer. You have proposed classification of the subject brake controller under heading 8517, Harmonized Tariff Schedule of the United States (HTSUS). We disagree. Heading 8517, HTSUS, provides for electrical articles that have the specific function of transmitting and receiving data. While the subject brake controller incorporates a Bluetooth module, it also has an accelerometer and additional circuitry that facilitates the control of the trailer brake and lighting systems. It is the opinion of this office that the wireless capabilities of this device are a secondary function that contributes to the principal function, which is to electrically control the braking and lighting functions of a towed trailer. As such, the brake control functionality is beyond the scope of heading 8517, HTSUS, and heading 8517, HTSUS is inappropriate. The applicable subheading for the Echo Mobile Brake Controller will be 8537.10.9170, HTSUS, which provides for “Boards, panels, consoles, desks, cabinets and other bases, equipped with two or more apparatus of 8535 or 8536, for electric control or the distribution of electricity…: For a voltage not exceeding 1,000 V: Other: Other: Other”. The general rate of duty will be 2.7 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 the 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