CLA-2-91:OT:RR:NC:4:414
Mr. J. F. Chester
Cowles & Thompson
901 Main Street
Suite 3900
Dallas, TX 75202-3793
RE: The tariff classification of Controllers and Controller Modules from China
Dear Mr. Chester:
In your letter dated May 22, 2009, on behalf of Telsco Industries, Inc., d/b/a Weathermatic, you requested a tariff classification ruling. Samples of the SL1600 irrigation controller and SLM4 controller module were furnished with your letter and are being retained by this office.
The merchandise consists of Weathermatic’s Smart Line water management devices referred to as irrigation controllers and controller modules. The irrigation controllers, item numbers SL1600, SL1620, and SL4800, and controller modules, item numbers SLM4 and SLM12, will be imported from China. The irrigation controllers and the controller modules are designed for integration into residential and commercial irrigation products and systems.
The Smart Line irrigation controllers operate in a standard mode to perform standard timed watering schedules. With the addition of the optional SLW series on-site weather station for weather-based watering schedules, the auto adjust mode will analyze weather data and set optimum watering time for each zone. You have requested a ruling on the irrigation controllers and controller modules. You have not requested a ruling on the SLW20 commercial on-site weather station.
The irrigation controllers, item numbers SL1600, SL1620, and SL4800, feature four programs and eight start times per program. Zone run times can be set from one minute to nine hours and fifty-five minutes, with the operation count down displayed in hours, minutes and seconds. Watering days can be selected as odd or even days, interval days or custom days of the week. The irrigation controllers can be set to omit certain settings, for example, omitting times of the day, omitting days of the week and omitting up to seven calendar dates. They feature a real time clock/calendar with an on-board memory chip that retains time, date and program information, even during power outages.
The irrigation controller models range from the four-zone base model SL1600 controller to the 12-zone base model SL4800 controller.
The SL1600 irrigation controller is imported with a four-zone SLM4 control module pre-mounted in the housing. Up to three SLM4 control modules can be added to the SL1600 to expand its capability to sixteen zones.
The SL1620 is imported as a SL1600, with a four-zone SLM4 control module pre-mounted in the housing. After importation, one additional four-zone SLM4 controller module and one twelve-zone SLM12 controller module are mounted and permanently affixed to the controller by Weathermatic in the United States. The SL1620 irrigation controller controls a total of twenty zones.
The SL4800 is imported with a twelve-zone SLM12 pre-mounted in the cabinet. Up to three SLM12 controller modules can be added to the SL4800 to expand its capability to forty-eight zones.
As imported, the packaged irrigation controllers, models SL1600, SL1620, and SL4800, consist of the controller with a plastic housing and associated hardware and with one SLM controller module, either the SLM4 or the SLM12, depending on the model of the controller, mounted in the housing.
The controller modules, items numbers SLM4 and SLM12 are also imported separately. When imported separately, the controller modules are either mounted in the controllers in the United States by Weathermatic prior to sale, or are sold as optional expansion units to purchasers. The controller modules have no other use, other than in the Weathermatic controller. The SLM4 controller module allows for control of four zones and the SLM12 controller module allows for control of twelve zones.
You have suggested that the irrigation controllers, SL1600, SL1620, and SL4800, are classifiable under subheading 8543.70.9650, HTSUS, which provides for electrical machines and apparatus having individual functions, not specified or included elsewhere in this chapter: parts thereof: other machines and apparatus; other; other; other; other.
The National Import Specialist responsible for heading 8543, HTSUS, states that heading 8543, HTSUS, does not apply since the irrigation controllers, SL1600, SL1620 and SL4800, are more specifically provided for in chapter 91, HTSUS.
The applicable subheading for the irrigation controllers, SL1600, SL1620 and SL4800, will be 9107.00.8000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for time switches with clock or watch movement or with synchronous motor: valued over $5 each. The rate of duty will be 45 cents each plus 6.4 percent ad valorem plus 2.5 cents per jewel.
Subheading 9817.00.8000, HTSUS, is the provision covering machine, equipment or implements to be used in agriculture or horticultural pursuits. This is an actual use provision subject to the certification process found in Sections 10.131-10.139 of the Customs Regulations. The use of the irrigation controllers, SL1600, SL1620 and SL4800, satisfies a horticultural or agricultural pursuit as previously noted in Headquarters Ruling 955727, dated April 14, 1994. As a result, these items will also be classified in the alternative subheading of 9817.00.5000, HTSUS, subject to certification. The conditional rate of duty will be free.
Regarding the tariff classification of the controller modules, SLM4 and SLM12, we are unable to issue a tariff classification ruling on the controller modules at this time. In order to issue a ruling, additional information is required. Please furnish a labeled wiring diagram for each of the controller modules, item numbers SLM4 and SLM12. Also, provide a schematic diagram or block diagram with all the components labeled for each controller module. We also require a detailed explanation regarding the function of the controller modules as used in the controllers, and an explanation of how they perform their function.
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 Barbara Kiefer at (646) 733-3019.
Sincerely,
Robert B. Swierupski
Director
National Commodity Specialist Division