CLA-2-85:OT:RR:NC:N1:110
Mr. Richard H. Abbey
Miller & Chevalier Chartered
655 Fifteenth St., N.W., Suite 900
Washington, DC 20005-5701
RE: The tariff classification of an Electronic Control Unit (ECU) from Japan
Dear Mr. Abbey:
In your letter dated July 24, 2013, on behalf of Toyota Tsusho America, Inc. (“TAI”), you requested a tariff classification ruling.
The merchandise under consideration is the Electronic Control Unit (ECU), a programmable control apparatus for the Intelligent Torque Control Coupling (“ECU-ITCC”). The ECU comprised of an integrated circuit board with resistors, transistors, diodes and capacitors. The ECU is designed for the Intelligent Torque Control Coupling (“ECU-ITCC”), a device that provides electronically controlled four-wheel drive coupling through “on demand torque response for improved traction, fuel economy and vehicle performance”. The ECU and the ITCC (not included) function together in the following manner: The ITCC consists of an electro-magnetic clutch, ball ramp mechanism and multi-plate clutch. The electro-magnetic clutch generates control torque depending on the input electrical current. The ball ramp transfers this control torque to the wet multi-plate clutch. The ECU processes the vehicle command signals and controls the input electrical current to the ITCC coupler. The engine drives the front wheels directly and the ITCC split torque drives the rear wheels. The ECU controls the ITTC torque by commanding electrical current, which is calculated based on the vehicle driving conditions that is received via a Controller Area Network (CAN). The target torque value is identified by the control maps and the command current to the ITCC is transformed from the target torque.
You propose classification under 9032.89.60, HTSUS. However, as in Headquarters Ruling Letter Number H088421, dated May 10, 2012, this Electronic Control Unit for TAI, like that one, it does not maintain the measured variable at a predetermined, desired value, stabilized against disturbances, as required for the “only” function of 9032 per its definition in Note 7 to Chapter 90, Harmonized Tariff Schedule of the United States (HTSUS). In the case of the RPM’s of the car’s wheels, that is essentially the quite different function of the ordinary cruise control, which is classifiable in 9032.89.60, HTSUS. Rather, this import receives measurements of the RPM’s of the wheels of the car and gives out instructions intended to optimize “hill climbing performance, stability and acceleration performance” and “to reduce the skidding of the front wheels.” 9032.89.60, HTSUS, does not apply, as in H088421.
The applicable subheading for the Electronic Control Unit (ECU) will be 8537.10.9060, 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: Programmable controllers.” 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 Hope Abada at (646) 733-3016.
Sincerely,
Myles B. Harmon
Acting Director
National Commodity Specialist Division