Ms. Nicole M. Jenkins
Crowell & Moring LLP
1001 Pennsylvania Avenue NW
Washington, DC 20004
RE: The tariff classification of control modules from Japan
Dear Ms. Jenkins:
In your letter dated December 8, 2010 you requested a tariff classification ruling on behalf of your client, Aisin Holdings of America, Inc. Descriptive literature and a schematic drawing were submitted.
The articles in question are described as control modules, part numbers 114090-10070 and 114090-10080. You state that the control modules are specifically designed for and suitable for use solely as part of an automobile's brake booster assembly.
The brake booster is comprised of several components including a hydraulic booster, an accumulator, a master cylinder and a control module. When the brake pedal is depressed, an electric motor within the booster drives a piston pump to discharge hydraulic fluid into an accumulator. The increased hydraulic pressure created within the accumulator is then used to drive the primary and secondary pistons within the master cylinder which forces hydraulic fluid into the brake lines to actuate the vehicle's brakes. The control module simply controls the operation of the pump in response to input from the electronic control unit (ECU) and the driver.
Brake booster assemblies were previously ruled upon in New York Ruling N096530 as other reciprocating positive displacement pumps for hydraulic fluid in subheading 8413.50.0080, Harmonized Tariff Schedule of the United States (HTSUS).
Based on the information submitted, we find that the subject control modules are incorporated into a type of pump machinery (i.e. brake booster) and are integral parts of the mechanism used to create hydraulic pressure needed to push brake fluid through the brake lines in order to stop the vehicle.
The applicable subheading for the control modules will be 8413.91.9050, HTSUS, which provides for parts of hydraulic fluid power pumps. The rate of duty is free.
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 Kenneth T. Brock at (646) 733-3009.
Robert B. Swierupski
National Commodity Specialist Division