CLA-2-85:OT:RR:NC:N2:220

Rahul Sudanan
Oceaneering
DLF Technology Park, IT Park
Chandigarh 160101
India

RE: The tariff classification of industrial controllers from Germany and Austria

Dear Mr. Sudanan:

In your letter dated July 9, 2019 you requested a tariff classification ruling.

The merchandise under consideration is described as industrial controllers that are used in the control and operation of automated guided vehicles (AGVs). The first item under consideration is identified as the mBox, which is a metal enclosure containing a power supply and a printed circuit board assembly (PCBA) with various outputs and interconnection with a controller area network. The PCBA consists of a 1.6 GHz Intel Atom processor, 1 GB memory, two RJ-45 sockets, four RS-232 sockets, four USB sockets, and a DVI connector. The mBox has an embedded Linux operating system and is said to electrically control AGV vehicle functions such as driving, steering, handling, communication, and navigation.

The second item under consideration is identified as the mBox-IO, which is described as a PCBA fitted with numerous terminal blocks and contacts, 21 Sinking inputs, 24 Sourcing (PNP) outputs, 3 incremental encoder channels, 6 analog differential inputs, and 3 Analog outputs 0-10V. Based on the information provided, the mBox-IO is an industrial controller for AGVs and electrically controls a number of different types of automated vehicles, such as forklifts and coil handling trucks.

The third item under consideration is identified as the mBox-GO, which is described as a PCBA fitted with numerous terminal blocks, contacts, fuses, status LEDs, and power handling circuitry. Based on the information provided, the mBox-GO is an industrial power controller for AGVs that electrically controls and/or electrically protects a number of different types of automated vehicles, such as forklifts and coil handling trucks.

The applicable subheading for the mBox will be 8537.10.9160, Harmonized Tariff Schedule of the United States (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 general rate of duty will be 2.7 percent ad valorem.

The applicable subheading for the mBox-IO and the mBox-GO will be 8537.10.9170, 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: Other.” 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 the World Wide Web at https://hts.usitc.gov/current.

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,

Steven A. Mack
Director
National Commodity Specialist Division