CLA-2-85:OT:RR:NC:N4:120
Young Bin Oh
Hyundai Motor Company
231 Yangjae 2-dong
Seocho-gu, Seoul, Korea
ASI/KR/KS013/SEOUL
RE: The tariff classification of a control unit assembly from Korea.
Dear Mr. Oh:
In your letter dated December 4, 2015, you requested a tariff classification ruling.
The merchandise under consideration is referred to as the Power Train Control Unit (PCU). The PCU, which you also refer to as a Powertrain Control Module, is described as the device that controls the engine and transmission operation within a motor vehicle. The PCU consists of a printed circuit board assembly encased in an aluminum housing, heat sinks, and two multi-contact electrical connectors. The printed circuit board assembly contains the microcontroller and various circuitry for the PCU to operate.
The PCU receives numerous inputs from sensors throughout the vehicle such as air pressure, transmission temperature, pedal valve location, exhaust gas, and crankshaft position, for example. Using the various sensor inputs, the PCU controls the engine and transmission operation by adjusting the amount of air, fuel ratio, and ignition point for the engine while also controlling the gear shifting and timing. You state that the PCU performs both functions of the ECU (Engine control unit) as well as the TCU (Transmission control unit).
You suggest classification of the power train control unit in subheading 9032.89, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other automatic regulating and controlling instruments and apparatus. However, based on the information provided, this unit clearly has functionality beyond those products intended to be classified in heading 9032, HTSUS. Since the subject PCU is not simply “maintaining a measured factor at a pre-determined value, stabilized against disturbances, by constantly or periodically measuring its actual value,” it is precluded from classification in this subheading.
In understanding the language of the HTSUS, the Explanatory Notes of the Harmonized Commodity Description and Coding System (“ENs”), which constitute the official interpretation of the Harmonized System at the international level, may be utilized. The ENs, although not dispositive or legally binding, provide a commentary on the scope of each heading, and are generally indicative of the proper interpretation of the HTSUSA. See T.D. 89-80, 54 Fed. Reg. 35127 (August 23, 1989). EN 85.37 explains, in relevant part:
This heading also covers:
(3) “Programmable controllers” which are digital apparatus using a programmable memory for the storage of instructions for implementing specific functions such as logic, sequencing, timing, counting and arithmetic, to control, through digital or analog input/output modules, various types of machines.
We would note that the PCU receives data from more than 190 sensors and devices and electrically controls various functions of the engine and transmission. After receiving this data, the PCU processes the information and controls the operation of other devices, such as the fuel injectors or gear shifting. In doing so, we find that the subject merchandise meets the terms of a programmable controller as described in the ENs.
The applicable subheading for the Power Train Control Unit, item number 391062EMB5, will be 8537.10.9060, 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: Programmable controllers.” The general rate of duty will be 2.7 percent ad valorem.
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 [email protected].
Sincerely,
Gwenn Klein Kirschner
Director
National Commodity Specialist Division