H343580

H343580 December 12, 2025 OT:RR:CTF:EMAIN H343580 JER CATEGORY: Classification TARIFF NO.: 8537.10.91 Center Director Machinery Center of Excellence and Expertise U.S. Customs and Border Protection 109 Shiloh Dr., Suite 300 Laredo, TX 78045 RE: Application for Further Review of Protest No. 3501-24-103378; Classification of a Paint Sprayer Subassembly from China ATTN: Timothy R. Huyett, Supervisory Import Specialist Dear Center Director: This is our decision regarding an Application for Further Review (“AFR”) of Protest No. 3501-24-103378, filed on behalf of Wagner Spray Tech Corporation (“protestant”). The Protest and AFR concern the classification of a certain paint sprayer subassembly from China under the Harmonized Tariff Schedule of the United States (“HTSUS”). The AFR was forwarded to this office for consideration. Upon protestant’s request, U.S. Customs and Border Protection (“CBP”) met with counsel on January 29, 2025, pursuant to 19 CFR § 177.4. Protestant then submitted a supplemental filing on April 23, 2025.1 FACTS: The subject paint sprayer subassembly, Part No. 2425490, is the control box for the Titan Impact X440, X540I, and X410 contractor paint sprayers. The subassembly consists of a control board, insulator pad, and one panel of an aluminum die-cast housing. Installed on the control board is a microcontroller unit, a fuse, a transformer, switches, and a voltage 1 Protestant has asked that certain information submitted in connection with this request be treated as confidential. The request was clarified by counsel via email dated May 23, 2025. To the extent that this request conforms to the requirements of 19 C.F.R. § 177.2(b)(7), the request for confidentiality is approved. regulator. Wiring connects the control box subassembly to the system’s motor, gear box, power switch, and to a transducer and potentiometer. The subassembly performs two functions: (1) operating the paint sprayer’s motor based on other sprayer componentry; and (2) dissipating heat to maintain an acceptable temperature within the sprayer and specifically inside the control box. The subassembly is designed to receive inputs from the sprayer’s internal sensors to ensure the motor’s speed achieves the user’s desired spray pressure. The heat dissipation function is performed by the insulator pad and the die-cast housing, which absorbs and dissipates the heat generated by the control board at a consistent rate to maintain a stable operating temperature. The subassembly’s rear housing incorporates a series of eight fins, whose surface area assists in performing the heat dissipation function. Each fin increases the surface area of the heat sink, which allows heat dissipation by conduction and convection. The fins create surface area for thermal conductivity on a small size block and are said to remove heat from electronic equipment. According to protestant, the subassembly’s placement within the sprayer is critical, as the sprayer’s motor will not operate properly and will overheat if improperly assembled. The Titan Tool website indicates that the Titan Impact sprayer Models X440, X540I, and X410 each have eleven (11) air vents (or more) 2 strategically placed near the motor, near the front of the sprayer and control box area. In its condition as imported, the subassembly is only composed of the basic, inoperable control board, the insulator pad, and the rear panel of the die-cast housing. Any additional assembly or programming occurs after importation in the United States. The subject subassembly was entered between June 6, 2023, and February 11, 2024. Some subassemblies were liquidated on July 29, 2024, under heading 9032, specifically subheading 9032.89.60, HTSUS, which provides for “Automatic regulating or controlling instruments and apparatus; parts and accessories thereof: Other instruments and apparatus: Other: Other.” On August 16, 2024, other entries were liquidated under heading 8537, HTSUS, specifically subheading 8537.10.91, HTSUS, which provides for “Boards, panels, consoles, desks, cabinets and other bases, equipped with two or more apparatus of heading 8535 or 8536, for electric control or the distribution of electricity, including those incorporating instruments or apparatus of chapter 90, and numerical control apparatus, other than switching apparatus of heading 8517: For voltage not exceeding 1,000 V: Other: Other.” On November 19, 2024, Protestant filed the instant Protest and AFR. Protestant argues the subassemblies are properly classified in heading 8424, HTSUS, specifically subheading 8424.90.90, HTSUS, which provides for: “Mechanical appliances (whether or not hand operated) for projecting, dispersing or spraying liquids or powders; fire extinguishers, whether or not charged; spray guns and similar appliances steam or sand blasting machines and similar jet projecting machines; parts thereof: Parts: Other: Other.” 2 Titan Impact Electric Airless Sprayer, Titantool.com https://www.titantool.com/catalogsearch/result/?q=+Titan+Impact+Electric+Airless+Sprayer 2 ISSUE: Whether the subject subassemblies are properly classified under heading 8424, HTSUS, heading 8537, HTSUS, or heading 9032, HTSUS. LAW AND ANALYSIS: A decision on classification and the rate and amount of duties chargeable is a protestable matter under 19 U.S.C. §1514(a)(2). The subject Protest was timely filed on November 19, 2024, within 180 days of liquidation of each entry, pursuant to 19 U.S.C. § 1514(c)(3). Further Review of Protest No. 3501-24-103378 is properly accorded pursuant to 19 CFR § 174.24(a), as the decision against which the protest was filed is alleged to be inconsistent with a CBP ruling or decision with respect to the same or substantially similar merchandise. In support for its AFR under 19 CFR § 174.24(a), protestant cites to CBP Headquarters Ruling Letters (“HQ”) 959467, dated October 9, 1996, where CBP classified an “electromechanical device for securing an automobile door,” under heading 8708, HTSUS, because, although it was principally comprised of a board of heading 8537, HTSUS, it also incorporated a rubber-coated steel housing that, protestant asserts, performed a “significant additional function.” Classification under the HTSUS is in accordance with the General Rules of Interpretation (GRIs). GRI 1 provides that the classification of goods is determined according to the terms of the headings of the tariff schedule and any relative section or chapter notes. In the event goods cannot be classified solely on the basis of GRI 1, and if the headings and legal notes do not otherwise require, the remaining GRIs 2 through 6 will then be applied in order. The HTSUS headings under consideration are as follows: 8424 Mechanical appliances (whether or not hand operated) for projecting, dispersing or spraying liquids or powders; fire extinguishers, whether or not charged; spray guns and similar appliances steam or sand blasting machines and similar jet projecting machines; parts thereof: * * * 8537 Boards, panels, consoles, desks, cabinets and other bases, equipped with two or more apparatus of heading 8535 or 8536, for electric control or the distribution of electricity, including those incorporating instruments or apparatus of chapter 90, and numerical control apparatus, other than switching apparatus of heading 8517: * * * 9032 Automatic regulating or controlling instruments and apparatus; parts and accessories thereof: Note 2 to Section XVI, HTSUS, in relevant part, provides: 2. Subject to note 1 to this section, note 1 to chapter 84 and to note 1 to chapter 85, parts of machines (not being parts of the articles of heading 8484, 8544, 8545, 8546 or 8547) are to be classified according to the following rules: 3 (a) Parts which are goods included in any of the headings of chapter 84 or 85 (other than headings 8409, 8431, 8448, 8466, 8473, 8487, 8503, 8522, 8529, 8538 and 8548) are in all cases to be classified in their respective headings. (b) Other parts, if suitable fo

A decision on classification and the rate and amount of duties chargeable is a protestable matter under 19 U.S.C. §1514(a)(2). The subject Protest was timely filed on November 19, 2024, within 180 days of liquidation of each entry, pursuant to 19 U.S.C. § 1514(c)(3). Further Review of Protest No. 3501-24-103378 is properly accorded pursuant to 19 CFR § 174.24(a), as the decision against which the protest was filed is alleged to be inconsistent with a CBP ruling or decision with respect to the same or substantially similar merchandise. In support for its AFR under 19 CFR § 174.24(a), protestant cites to CBP Headquarters Ruling Letters (“HQ”) 959467, dated October 9, 1996, where CBP classified an “electromechanical device for securing an automobile door,” under heading 8708, HTSUS, because, although it was principally comprised of a board of heading 8537, HTSUS, it also incorporated a rubber-coated steel housing that, protestant asserts, performed a “significant additional function.” Classification under the HTSUS is in accordance with the General Rules of Interpretation (GRIs). GRI 1 provides that the classification of goods is determined according to the terms of the headings of the tariff schedule and any relative section or chapter notes. In the event goods cannot be classified solely on the basis of GRI 1, and if the headings and legal notes do not otherwise require, the remaining GRIs 2 through 6 will then be applied in order. The HTSUS headings under consideration are as follows: 8424 Mechanical appliances (whether or not hand operated) for projecting, dispersing or spraying liquids or powders; fire extinguishers, whether or not charged; spray guns and similar appliances steam or sand blasting machines and similar jet projecting machines; parts thereof: * * * 8537 Boards, panels, consoles, desks, cabinets and other bases, equipped with two or more apparatus of heading 8535 or 8536, for electric control or the distribution of electricity, including those incorpo