CLA-2-90:RR:NC:1:105 B84138

George R. Tuttle
Law Offices of George R. Tuttle
Three Embarcadero Center, Suite 1160
San Francisco, CA 94111

RE: The tariff classification of a magnetic connector unit (MCU) for an antilock braking system (ABS) from Germany

Dear Mr. Tuttle:

In your letter dated April 2, 1997, you requested a tariff classification ruling on behalf of Temic Telefunken MicroElectronics GmbH.

The magnetic connector unit (MCU) will be connected to the electronic control unit (ECU) in an automotive antilock braking system (ABS). When the brakes are applied, the ECU analyzes the signals from sensors which report how fast each wheel is turning to the ECU. Based on this analysis, the ECU issues signals to the MCU which converts these signals into electromagnetic fields which, in turn, control the amount of braking force applied to each wheel.

The applicable subheading for the MCU will be 9032.89.6085, Harmonized Tariff Schedule of the United States (HTS), which provides for other automatic regulating or controlling apparatus. The rate of duty will be 3 percent ad valorem. This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 C.F.R. 177).

A copy of this 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 this ruling, contact National Import Specialist Eric Francke at (212) 466-5669.

Sincerely,

Robert B. Swierupski
Chief, Metals and Machinery Branch
National Commodity
Specialist Division