CLA-2-85:OT:RR:NC:N4:120
Johanna Jongkind
Hach Company
5600 Lindbergh Avenue
Fort Collins, CO 80538
RE: The tariff classification of a universal controller from China
Dear Ms. Jongkind:
In your letter dated November 11, 2016 you requested a tariff classification ruling.
The merchandise under consideration is referred to as the SC200 Universal Controller (SC200 Controller). The SC200 Controller is described as a 7” x 7” plastic enclosure containing a processing unit, relays, contacts, terminal blocks, and slots for sensor and communication modules. On the front face of the enclosure is a liquid crystal display (LCD) and user interface switches where certain control and programming functions can be performed. The intended purpose of the SC200 Controller is to be connected to water quality sensors via cable and to monitor and collect sensor data and perform electrical control functions based on the data received. You have requested a classification ruling covering only the SC200 Controller as imported separately from any sensor peripherals.
You suggest classification of the SC200 Controller in subheading 8531.20, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Electric sound or visual signaling apparatus…: Indicator panels incorporating LCD’s or light emitting diodes (LED’s). We disagree with the suggested classification because this merchandise is used to control apparatus and instruments, causing any signaling or indicating function to be subsidiary to the overall utility of the device.
Alternatively, you suggest classification of the SC200 Controller in subheading 9027.90, HTSUS, which provides for, inter alia, parts and accessories of instruments and apparatus for physical or chemical analysis. Note 2(a) to Chapter 90 states that parts and accessories which are goods included in any of the headings of chapter 84, 85, 91, or elsewhere in 90 are in all cases to be classified in their respective headings (excluding three exceptions that don’t apply in this instance). As the SC200 Controller, when imported by itself, is classified in a heading of Chapter 85, it would be excluded from classification in heading 9027 in accordance with Note 2(a).
The SC200 Controller is said to be the intermediary interface between the sensors and a Supervisory Control and Data Acquisition (SCADA) system. In this configuration, data received from the sensors is processed by the SC200 Controller and a status condition is transmitted to the SCADA monitoring devices where an action is performed based on the analysis. However, in configurations where the SC200 Controller is not connected to SCADA devices, the SC200 Controller may directly control the operation of electrical devices through it’s output relays, such as electrically operated valves or electric motors. This functionality, along with the specifications detailed above, accurately describes a programmable controller as provided for in heading 8537, HTSUS.
The applicable subheading for the SC200 Controller will be 8537.10.9160, 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 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 https://hts.usitc.gov/current.
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,
Steven A. Mack
Director
National Commodity Specialist Division