CLA-2-85:OT:RR:NC:N1:120
Mr. Andy D’Amato
Trade Compliance Manager
Core Brands
1800 S. McDowell Blvd.
Petaluma, CA 94954
RE: The tariff classification of programmable controllers from China
Dear Mr. D’Amato:
In your letter dated July 10, 2015, you requested a tariff classification ruling. The samples you provided are being returned.
The subject merchandise, based on the submitted information and samples, is three system controllers that are identified as the ELAN g1, the ELAN gSC2, and the ELAN gSC10.
The ELAN g1 is a system controller for shelf or wall mounting, which is stated to be composed of a top and bottom cover, a PCB, a power button cover, and rubber feet. The controller incorporates the following: a bi-directional RS-232 connector, three discrete IR outputs, an audio connector, an ELAN sensor input, an IR input, an HDMI female connector, USB and Ethernet ports, and a power connection.
The ELAN gSC2 is a system controller for shelf or wall mounting, which is stated to be composed of a top and bottom chassis, mounting ears, a CPU board, a main board, a power button board, and rubber feet. The controller incorporates the following: two bi-directional RS-232 connectors, two ELAN sensor inputs, two relay and four discrete IR outputs, USB and Ethernet ports, a Wi-Fi antenna, and a power connection.
The ELAN gSC10 is a system controller for shelf or rack mounting, which is stated to be composed of a top and bottom cover, rack-mounting ears, a faceplate, a CPU board, a main board, a power button board, and feet. It also incorporates the following: eight bi-directional RS-232 ports, two bi-directional RS-485 ports, four ELAN sensor inputs, ten discrete IR outports, ten relay outputs, USB and Ethernet ports, a Wi-Fi antenna, and a power connection.
These devices process data from various types of inputs, such as smartphone apps, wall-mounted touch panels, handheld remotes, and device sensors, and translates the data via custom programming into actions on the devices they are connected to, such as turning on or off lighting systems, media boxes, irrigation systems, heaters, et cetera. In this way, the selected inputs to the ELAN controllers allow for the management of other devices, either through the preprogrammed actions on the controllers or by a user manually initiating the action.
It is noted that these controllers are generally connected to the user’s home network via Wi-Fi or the Ethernet, but for connecting directly to non-network enabled products, the controllers contain serial ports and connections for IR (infrared) emitters.
You suggest the controllers be properly classified in subheading 8471.80.1000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Automatic data processing machines and units thereof …: Other units of automatic data processing machines: Control or adapter units.” However, you propose that these controllers are not merely units of automatic data processing (ADP) machines but the ADP machines themselves. In this regard, these devices are not freely programmable for tariff classification purposes and thus do not meet all the requirements of an ADP machine of heading 8471, HTSUS. Therefore, classification in heading 8471, HTSUS, is precluded.
The applicable subheading for these programmable controllers will be 8537.10.9060, 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: Programmable controllers.” The 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 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 Karl Moosbrugger at [email protected].
Sincerely,
Gwenn Klein Kirschner
Director
National Commodity Specialist Division