HQ 954950
DECEMBER 23 1993
CLA-2:CO:R:C:M 954950 JAS
District Director of Customs
300 South Ferry St.
Terminal Island
San Pedro, CA 90731
RE: PRD 2704-92-105398; Electronic Control Unit; Apparatus
for Monitoring and Controlling Variables in an Automobile;
Electronic Process Controller; Part of Fuel Injection
System, Subheading 8511.90.60; Section XVI, Note 1(m)
Dear Sir:
This is our decision on Application for Further Review of
Protest No. 2704-92-105398, filed against your action in
classifying certain electric control units from Japan. The entry
in question was liquidated on October 9, 1992, and this protest
timely filed on December 29, 1992.
FACTS:
The electronic control unit (ECU) is a process controller
designed to electrically monitor operating conditions in an
automobile engine and return abnormal conditions to desired
levels. The device receives sensory data from engine components
that control fuel flow, temperature, engine pressure and speed,
among other variables, compares the data to pre-established
norms, and issues electronic commands to those components whose
operation is below normal to bring the variable within desired
operating parameters.
You determined that the ECU performs a control function
appropriate to goods of heading 9032 and liquidated the entry
under subheading 9032.89.60, Harmonized Tariff Schedule of the
United States (HTSUS), as automatic regulating or controlling
instruments and apparatus. Protestant maintains that the ECU is
a printed circuit board that, despite performing a control
function, is actually part of the car's starter motor and is
dedicated solely to automotive use. As such, it is properly
classifiable in subheading 8511.90.60, HTSUS, as parts of
electrical ignition or starting equipment spark-ignition or - 2 -
compression-ignition internal combustion engines.
The provisions under consideration are as follows:
8511.90.60 Electrical ignition or starting equipment
of a kind used for spark-ignition or
compression-ignition internal combustion
engines: Parts: Other parts...3.1 percent
* * * * *
9032.89.60 Automatic regulating or controlling
instruments and apparatus; Other: Other
...4.9 percent
ISSUE:
Whether the ECU is apparatus of heading 9032.
LAW AND ANALYSIS:
Merchandise is classifiable under the Harmonized Tariff
Schedule of the United States (HTSUS) in accordance with the
General Rules of Interpretation (GRIs). GRI 1 states in part
that for legal purposes, classification shall be determined
according to the terms of the headings and any relative section
or chapter notes, and provided the headings or notes do not
require otherwise, according to GRIs 2 through 6.
Initially, Section XVI, Note 1(m), HTSUS, excludes from
chapters 84 and 85 goods that are articles of chapter 90.
Therefore, if the ECU is an instrument or apparatus of heading
9032 or any other heading of chapter 90, it cannot be classified
in chapter 85.
The Harmonized Commodity Description And Coding System
Explanatory Notes (ENs) constitute the Customs Cooperation
Council's official interpretation of the Harmonized System.
While not legally binding on the contracting parties, and
therefore not dispositive, the ENs provide a commentary on the
scope of each heading of the Harmonized System and are thus
useful in ascertaining the classification of merchandise under
the System. Customs believes the notes should always be
consulted. See T.D. 89-80.
Relevant ENs at pp. 1535 and 1536 state that automatic
regulators of heading 9032 are intended for use in complete
automatic control systems which are designed to bring a quantity,
electrical or non-electrical to, and maintain it at, a desired
value, stabilized against any disturbances, by constantly
measuring its actual value. Automatic regulators consist of a
measuring device which determines the actual value of the - 3 -
variable to be controlled and converts it to an appropriate
electrical signal, an electric control device which compares the
measured value with the desired value and gives a signal
(generally in the form of a modulated current), and a starting,
stopping or operating device (generally contacts, switches or
circuit breakers) which supplies current to an actuator in
accordance with the signal received from the control device.
The electrical control device and the starting, stopping or
operating device are incorporated in the ECU. Sensors on the
various engine components being monitored, which are not a part
of this importation, complete the automatic control system
described in the notes.
HOLDING:
The electronic control unit (ECU) in issue is provided for
in heading 9032. It is classifiable in subheading 9032.89.60,
HTSUS, as automatic regulating or controlling instruments and
apparatus. This eliminates subheading 8511.90.60 from
consideration.
The protest should be denied. In accordance with Section
3A(11)(b) of Customs Directive 099 3550-065, dated August 4,
1993, Subject: Revised Protest Directive, you should mail this
decision, together with the Customs Form 19, to the protestant no
later than 60 days from the date of this letter. Any
reliquidation of the entry or entries in accordance with the
decision must be accomplished prior to mailing the decision.
Sixty days from the date of the decision the Office of
Regulations and Rulings will take steps to make the decision
available to Customs personnel via the Customs Rulings Module in
ACS and to the public via the Diskette Subscription Service,
Lexis, the Freedom of Information Act and other public access
channels.
Sincerely,
John Durant, Director
Commercial Rulings Division