Mr. Steven B. Zisser
Zisser Customs Law Group
9355 Airway Road, Suite 1
San Diego, CA 92154
RE: The tariff classification of remote starting modules from Canada.
Dear Mr. Zisser:
In your letter dated April 9, 2012, you requested a tariff classification ruling on behalf of your client, DEI Holdings, Inc. (Directed Electronics).
The items under consideration are identified as Automobile Communication Modules, CM-800RSS (DEI Part Number KA5010) and CM-800RS (DEI Part Number KA4010). Samples of both modules were provided with your ruling request and will be returned to you. Both modules interface with the electronics of an automobile to perform a wide range of wireless functions from remote starting to security capabilities depending on each system’s configuration.
The CM-800RSS Automobile Communication Module consists of an XCRS eXtreme Capacity Relay Satellite module, a 5X10 controller, shock sensor, various wiring harnesses with connectors and an alarm siren. The 3¼” plastic siren is shaped like a miniature rectangular office wastebasket with an attached metal horizontal swivel base and insulated electrical wires. The approximately 4½” communications module is a plastic, rectangular, cassette tape-shaped item with several electrical input ports.
The CM-800RS Automobile Communication Module consists of an XCRS eXtreme Capacity Relay Satellite module, a 4X10 controller, various wiring harnesses with connectors and fuses. The Relay Satellite module contains 5 electromechanical relays with three 30A fuses and a wiring harness. The 4X10 controller contains 3 electromechanical relays, a Central Processing Unit (CPU), memory and other active and passive components, which can be programmed to perform various functions such as start engine, stop engine, unlock doors, turn on or off headlights, raise or lower windows, etc. depending on the configuration of the system. The CM-800RS does not have an alarm siren.
In your letter you suggest classification under subheading 8517.62.0050, Harmonized Tariff Schedule of the United States (HTSUS), as communication modules. Although the CM-800RSS and CM-800RS receive and transmit signals, they provide functions specifically provided for elsewhere in the tariff, i.e. sound signaling equipment (auto alarm) under heading 8512, HTSUS, and electric control or the distribution of electricity under heading 8537, HTSUS.
The applicable subheading for the CM-800RSS with siren will be 8512.30.0040, HTSUS, which provides for “Electrical…signaling equipment…of a kind used for…motor vehicles…: Sound signaling equipment: Other.” The general rate of duty will be 2.5 percent ad valorem.
The applicable subheading for the CM-800RS 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 general 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 Thomas Campanelli at (646) 733-3016 for heading 8537 and National Import Specialist Richard Laman at (646) 733-3017 for heading 8512.
Thomas J. Russo
National Commodity Specialist Division