CLA-2-90:S:N:N3:102 813033
Ms. Kathryn Avila
UPS Customhouse Brokerage, Inc.
3140 East Jurupa Street
Ontario, CA 91761
RE: The tariff classification of electronic control units (ECU's) and air/fuel ratio meters from Australia
Dear Ms. Avila:
In your letter dated July 27, 1995, on behalf of your client, JGM Automotive Tools, you requested a tariff classification ruling.
Your inquiry describes two groups of items that your client intends on importing. The first is a line of electronic control units (ECU's) used primarily in cars but capable of use with any internal combustion engine. The models M4 and M8 ECU's receive sensory data from a multitude of measurement sites on the engine in order to regulate such functions as air/fuel mixture, engine speed, etc. The second item is an air/fuel ratio meter designed to be used with either alcohol, diesel, propane or gasoline engines. This is a microprocessor based sensor which will calculate and display the ratio of air to fuel mixture going into the engine.
The applicable subheading for the models M4 and M8 ECU's will be 9032.89.6075, Harmonized Tariff Schedule of the United States (HTS), which provides for automatic regulating or controlling instruments and apparatus. The rate of duty will be 4.3 percent ad valorem. The air/fuel ratio meter is classifiable under HTS subheading 9027.10.2000, which provides for *. The duty rate will be 4.3 percent ad valorem.
This ruling is being issued under the provisions of Section 177 of the Customs Regulations (19 C.F.R. 177).
A copy of this ruling letter should be attached to the entry documents filed at the time this merchandise is imported. If the documents have been filed without a copy, this ruling should be brought to the attention of the Customs officer handling the transaction.
Sincerely,
Jean F. Maguire
Area Director
New York Seaport