The tariff classification of an electric brake control from Taiwan.

NY R03783 May 5, 2006 CLA-2-85:RR:NC:1:110 R03783 CATEGORY: Classification TARIFF NO.: 8537.10.9070 Mr. Gary J. Wieckowski II Cequent Towing Products 47774 Anchor Court West Plymouth, MI 48170 RE: The tariff classification of an electric brake control from Taiwan. Dear Mr. Wieckowski: In your letter dated April 19, 2006, you requested a tariff classification ruling. The merchandise under consideration is a Trailer Brake Controller (Model No. 5500). The Trailer Brake Controller is a solid-state electronic module mounted in the cab of a tow vehicle. The controller is used to drive electrically actuated brakes of a trailer in response to the towing vehicles brakes. This device utilizes a microcontroller to detect whether the trailer brakes are connected or not, and if the brakes are being operated under the auto or manual mode of operation. In the manual mode of operation, the vehicles operator operates the brake actuator of the trailers brakes independently of the towing vehicles brakes. In the auto mode, the controller receives a signal when voltage is applied to the towing vehicles brake lights, this signal automatically actuates the electric brakes on the trailer. The brake controller controls the amount of pressure applied to the trailer brakes by sending voltage to the electro magnet in the trailer brake assembly. The voltage is progressively increased to the brakes in timed stages to prevent the trailer brakes from locking up, allowing the tow vehicle and trailer to come to a controlled stop. The higher the voltage sent to the trailer brake assembly, the stronger the brakes are applied. The speed at which the voltage is increased is adjustable for use in various towing applications. The applicable subheading for the Trailer Brake Controller (Model No. 5500) will be 8537.10.9070, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Boards, panels, consoles…and other bases, equipped with two or more apparatus of heading 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 World Wide Web at http://www.usitc.gov/tata/hts/. 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 Thomas Campanelli at 646-733-3016. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division