H328055

HQ H328055 July 31, 2023 OT:RR:CTF:EMAIN H328055 PF CATEGORY: Classification TARIFF NO.: 8481.20.00 Don L. Bales ADVICS North America 1650 Kingsview Drive Lebanon, Ohio 45036 RE: Tariff classification of a Control Box Assembly Dear Mr. Bales: This is in reply to your request for a prospective ruling on the tariff classification, under the Harmonized Tariff Schedule of the United States (HTSUS), of control box assembly. Your request was forwarded by the National Commodity Specialist Division to this office for a response. Our decision follows. FACTS: The subject merchandise, called an AHB-Rx control box assembly, is an automotive device containing an electronic control unit (ECU), solenoid valves, and pressure sensors. The device is made of aluminum, plastics, rubber seals and various electronics. The control box is 7.5” by 5” and weighs 2.5 pounds. In operation, electrical signals from the monitored sources are received by the control box which then determines the amount of hydraulic fluid that flows to each wheel cylinder and therefore controls the braking speed of the motor vehicle. The Control box ECU controls the regenerative brake by the pressure sensor signals and the pedal stroke sensor signal. The solenoid valves control the brake fluid circuits and control the pressure level to the master cylinder booster chamber. Finally, the pressure sensors detect the pressure level and provide the signal to the ECU for the brake control.   ISSUE: Whether the control box is classified in heading 8481, HTSUS, as a valve, in heading 8543, as an electrical machine or apparatus having an individual function, or in heading 9032, HTSUS, as an automatic regulating or controlling instrument and apparatus. LAW AND ANALYSIS: Merchandise imported into the United States is classified under the HTSUS. Tariff classification is governed by the principles set forth in the General Rules of Interpretation (GRIs) and, in the absence of special language or context which requires otherwise, by the Additional U.S. Rules of Interpretation. The GRIs and the Additional U.S. Rules of Interpretation are part of the HTSUS and are to be considered statutory provisions of law for all purposes. GRI 1 requires that classification be determined first according to the terms of the headings of the tariff schedule and any relative section or chapter notes. In the event that the goods cannot be classified solely on the basis of GRI 1, and if the heading and legal notes do not otherwise require, the remaining GRIs 2 through 6 may then be applied in order. The HTSUS provisions under consideration are as follows: 8481 Taps, cocks, valves and similar appliances, for pipes, boiler shells, tanks, vats or the like, including pressure-reducing valves and thermostatically controlled valves; parts thereof: 8543 Electrical machines and apparatus, having individual functions, not specified or included elsewhere in this chapter; parts thereof: 9032 Automatic regulating or controlling instruments and apparatus; parts and accessories thereof: Note 1(m), to Section XVI, HTSUS, which includes Chapters 84 and 85, HTSUS, states that Section XVI, HTSUS, does not cover articles of Chapter 90, HTSUS. Note 1(g) to Chapter 90 provides, in pertinent part, that this chapter does not include valves or other appliances of heading 8481, HTSUS. Note 7 to Chapter 90, HTSUS, provides the following: 7. Heading 9032 applies only to: Instruments and apparatus for automatically controlling the flow, level, pressure or other variables of liquids or gases, or for automatically controlling temperature, whether or not their operation depends on an electrical phenomenon which varies according to the factor to be automatically controlled, which are designed to bring this factor to, and maintain it at, a desired value, stabilized against disturbances, by constantly or periodically measuring its actual value; and The Harmonized Commodity Description and Coding System Explanatory Notes (ENs) constitute the official interpretation of the Harmonized System at the international level. While neither legally binding nor dispositive, the ENs provide a commentary on the scope of each heading of the HTSUS and are generally indicative of the proper interpretation of these headings. See T.D. 89-80, 54 Fed. Reg. 35127, 35128 (August 23, 1989). The relevant ENs to heading 8481, HTSUS, provide, in pertinent part: This heading covers taps, cocks, valves and similar appliances, used on or in pipes, tanks, vats or the like to regulate the flow (for supply, discharge, etc.), of fluids (liquid, viscous or gaseous), or, in certain cases, of solids (e.g., sand). The heading includes such devices designed to regulate the pressure or the flow velocity of a liquid or a gas. The appliances regulate the flow by opening or closing an aperture (e.g., gate, disc, ball, plug, needle or diaphragm). They may be operated by hand (by means of a key, wheel, press button, etc.), or by a motor, solenoid, clock movement, etc., or by an automatic device such as a spring, counterweight, float lever, thermostatic element or pressure capsule…. Taps, cocks, valves, etc., remain in this heading even if specialized for use on a particular machine or apparatus, or on a vehicle or aircraft. The EN to heading 8543, HTSUS, provides in pertinent part: This heading covers all electrical appliances and apparatus, not falling in any other heading of this Chapter, nor covered more specifically by a heading of any other Chapter of the Nomenclature, nor excluded by the operation of a Legal Note to Section XVI or to this Chapter. The principal electrical goods covered more specifically by other Chapters are electrical machinery of Chapter 84 and certain instruments and apparatus of Chapter 90. The electrical appliances and apparatus of this heading must have individual functions. The introductory provisions of Explanatory Note to heading 84.79 concerning machines and mechanical appliances having individual functions apply, mutatis mutandis, to the appliances and apparatus of this heading. Most of the appliances of this heading consist of an assembly of electrical goods or parts (valves, transformers, capacitors, chokes, resistors, etc.) operating wholly electrically. However, the heading also includes electrical goods incorporating mechanical features provided that such features are subsidiary to the electrical function of the machine or appliance. (Emphasis in original). EN 90.32 further clarifies the definition of “automatic control apparatus,” within the meaning of Note 7(a) to Chapter 90, as follows: (I) INSTRUMENTS AND APPARATUS FOR AUTOMATICALLY CONTROLLING THE FLOW, LEVEL, PRESSURE OR OTHER VARIABLES OF LIQUIDS OR GASES, OR FOR AUTOMATICALLY CONTROLLING TEMPERATURE Automatic control apparatus for liquids or gases and apparatus for automatically controlling temperature form part of complete automatic control systems and consist essentially of the following devices: A device for measuring the variable to be controlled (pressure or level in a tank, temperature in a room, etc.); in some cases, a simple device which is sensitive to changes in the variable (metal or bimetal rod, chamber or bellows containing an expanding liquid, float, etc.) may be used instead of a measuring device. A control device which compares the measured value with the desired value and actuates the device described in (C) below accordingly. A starting, stopping or operating device. Apparatus for automatically controlling liquids or gases or temperature, within the meaning of Note 7 (a) to this Chapter, consists of these three devices forming a single entity or in accordance with Note 3 to this Chapter, a functional unit. You maintain that the control box is classified in heading 9032, HTSUS as an “automatic regulating or controlling apparatus.” Note 3 to Chapter 90 provides that “[t]he provisions of notes 3 and 4 to section XVI apply also to this chapter.” In turn, Note 3 to Section XVI provides as follows: U

Merchandise imported into the United States is classified under the HTSUS. Tariff classification is governed by the principles set forth in the General Rules of Interpretation (GRIs) and, in the absence of special language or context which requires otherwise, by the Additional U.S. Rules of Interpretation. The GRIs and the Additional U.S. Rules of Interpretation are part of the HTSUS and are to be considered statutory provisions of law for all purposes.GRI 1 requires that classification be determined first according to the terms of the headings of the tariff schedule and any relative section or chapter notes. In the event that the goods cannot be classified solely on the basis of GRI 1, and if the heading and legal notes do not otherwise require, the remaining GRIs 2 through 6 may then be applied in order. The HTSUS provisions under consideration are as follows:8481 Taps, cocks, valves and similar appliances, for pipes, boiler shells, tanks, vats or the like, including pressure-reducing valves and thermostatically controlled valves; parts thereof: 8543 Electrical machines and apparatus, having individual functions, not specified or included elsewhere in this chapter; parts thereof:9032 Automatic regulating or controlling instruments and apparatus; parts and accessories thereof:Note 1(m), to Section XVI, HTSUS, which includes Chapters 84 and 85, HTSUS, states that Section XVI, HTSUS, does not cover articles of Chapter 90, HTSUS. Note 1(g) to Chapter 90 provides, in pertinent part, that this chapter does not include valves or other appliances of heading 8481, HTSUS. Note 7 to Chapter 90, HTSUS, provides the following: 7. Heading 9032 applies only to: Instruments and apparatus for automatically controlling the flow, level, pressure or other variables of liquids or gases, or for automatically controlling temperature, whether or not their operation depends on an electrical phenomenon which varies according to the factor to be automatically controlled, which are designed