CLA-2-85:OT:RR:NC:N2:220
Lucinda Perkins
Kalmar USA, Inc.
21 Engelhard Dr
Monroe Township, NJ 08831
RE: The tariff classification of a programmable controller from Italy
Dear Ms. Perkins:
In your letter dated January 24, 2025, you requested a tariff classification ruling.
The merchandise under consideration is identified as the BODAS Controller RC5-6 Series 40, Part Number 923315.0127, which is described as a programmable controller consisting of an enclosure with internal circuitry having a 32-bit multi-core processor, numerous inputs and powered outputs, low power switched outputs, and CAN bus/LIN interfaces. The controller, which you refer to as the ECU, is used for the programmable control of proportional and switching solenoids as well as additional electrical switching functions. You state that typical applications are electric and hydraulically actuated work functions, travel drives, and transmission controls, each at voltages under 1,000 V.
In your request, you have proposed a tariff classification for the subject programmable controller under subheading 8542.31.0025, Harmonized Tariff Schedule of the United States (HTSUS). We disagree. Heading 8542, HTSUS, provides for electronic integrated circuits and their parts, but does not provide for an assembly of discrete (separately produced) electronic elements and/or components forming a printed circuit board assembly or a fully manufactured product, such as this ECU device. The ECU described herein is an electronic machine manufactured to a point beyond what would be considered an integrated circuit. As a result, classification within heading 8542, HTSUS, is inapplicable.
The applicable subheading for the BODAS Controller RC5-6 Series 40, PN 923315.0127, will be 8537.10.9160, 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: 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 the World Wide Web at https://hts.usitc.gov/current.
The holding set forth above applies only to the specific factual situation and merchandise description as identified in the ruling request. This position is clearly set forth in Title 19, Code of Federal Regulations (CFR), Section 177.9(b)(1). This section states that a ruling letter is issued on the assumption that all of the information furnished in the ruling letter, whether directly, by reference, or by implication, is accurate and complete in every material respect. In the event that the facts are modified in any way, or if the goods do not conform to these facts at time of importation, you should bring this to the attention of U.S. Customs and Border Protection (CBP) and submit a request for a new ruling in accordance with 19 CFR 177.2. Additionally, we note that the material facts described in the foregoing ruling may be subject to periodic verification by CBP.
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