CLA-2-85:OT:RR:NC:N4:120
Ms. Lora Mayo-Brown
Robert Bosch LLC
8101 Dorchester Road
N. Charleston, S.C. 29418
RE: The tariff classification of a control unit assembly from an unspecified country.
Dear Ms. Mayo-Brown:
In your letter dated April 7, 2016, you requested a tariff classification ruling.
The merchandise under consideration is referred to as an Engine Control Unit (ECU). The ECU is described as a programmable electronic device whose primary purpose is to control the operation of an internal combustion engine. Secondary purposes may include control of an automatic transmission or an exhaust gas after-treatment system. You state that the ECU consists of one or more of the following: printed circuit board assemblies; connectors; microcontrollers; integrated circuits; and memory devices. The individual components that comprise the ECU are assembled to form a single control module and are mounted within an enclosure.
The ECU is at the center of the Engine Management System (EMS) and functions in conjunction with numerous sensors and actuators located on or around the engine. It receives and interprets numerous electrical input signals either directly from the sensors or from digital communication with other electronic modules, and calculates the actual and desired values of certain engine output variables such as engine on/off status, engine generated torque, and fuel distribution. Once the actual and desired output values are determined, it generates multiple control signals which energize the actuators accordingly, either directly by way of the fuel injectors, for example, or through digital communication by sending an “on-off” command.
You suggest classification of the ECU in subheading 8537.10.9070, or alternatively in subheading 9032.89, Harmonized Tariff Schedule of the United States (HTSUS), the latter of which provides for other automatic regulating and controlling instruments and apparatus. However, based upon the information provided, this unit clearly has functionality beyond those products intended to be classified in heading 9032, HTSUS. Since the subject ECU 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 ECU receives data from multiple sensors and modules and electrically controls various functions of the engine based upon the programmed instructions contained in the ECU memory. After receiving this data, the ECU processes the information and controls the operation of other devices, such as the fuel injectors. In doing so, we find that the subject merchandise meets the terms of a programmable controller as described in the ENs. As such, we agree with your suggested classification of 8537.10.9070 to the eighth digit only.
The applicable subheading for the engine control unit 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.
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 Karl Moosbrugger at [email protected].
Sincerely,
Deborah C. Marinucci
Acting Director
National Commodity Specialist Division