CLA-2-90:OT:RR:NC:1:405
Ms. Holly Jones
ZF North America, Inc.
15811 Centennial Drive
Northville, MI 48168
RE: The tariff classification of a transmission control unit and sensor clusters from Mexico
Dear Ms. Jones:
In your letter dated April 15, 2015, you requested a tariff classification ruling.
The Transmission Control Unit (“TCU”), ZF part number series ES11-XXXX, is designed to control a 9 speed automatic transmission in a passenger motor vehicle. The TCU receives signals from the sensor cluster, processes the signals and calculates how and when to shift the gears within the transmission. It generates output signals (rpm, position, temperature). The device’s electronic assembly unit populated printed circuit board (‘PCB”) contains a flash controller that enables the TCU to perform complex control algorithms. At time of importation, the flash controller is programmed with basic software to perform diagnostic testing. Solenoid diagnostics make comparative measurements against set upper and lower limits. Application specific software will be loaded subsequent to importation. The PCB is not equipped with two or more apparatus of heading 8535 or 8536. Only a single connector is mounted to the PCB. At time of importation, the TCU is said to have the ability to turn solenoids currents, i.e., turned on and off by modulating the applied current. This controls shift patterns. The TCU does not contain starting, stopping or operating devices.
The sensor clusters, ZF part number series NA12-XXXX and NA14-XXXX, are designed to read and measure automatic transmission functions and provide electrical signals directly to the TCU. The sensor cluster is a composite good comprised of a speed sensor, a position sensor and a transmission fluid temperature sensor. As all three sensors merit equal consideration, the good is classifiable under the heading which occurs last in numerical order among those which equally merit consideration, i.e., in the heading for the speed sensor.
In your letter, you propose classifying the TCU in subheading 8543.70.9650, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Electrical machines and apparatus, having individual functions, not specified or included elsewhere in this chapter; parts thereof: Other machines and apparatus: Other: Other: Other … Other”. By virtue of Note 1(m) to Section XVI, classification in subheading 8543.70.9650, HTSUS, is precluded.
The applicable subheading for the Transmission Control Unit (“TCU”), ZF part number series ES11-XXXX, will be 9032.89.6085, HTSUS, which provides for “Automatic regulating or controlling instruments and apparatus; parts and accessories thereof: Other instruments and apparatus: Other: Other …Other”. The rate of duty will be 1.7 percent ad valorem.
The applicable subheading for the sensor clusters, ZF part number series NA12-XXXX and NA14-XXXX, will be 9032.90.6080, HTSUS, which provides for “Automatic regulating or controlling instruments and apparatus; parts and accessories thereof: Parts and accessories: Other … Other”. The rate of duty will be 1.7 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 Patricia O’Donnell at [email protected].
Sincerely,
Gwenn Klein Kirschner
Director
National Commodity Specialist Division