CLA-2-84:OT:RR:NC:N1:104
Mr. Young Bin Oh
Hyundai Motor Company
231 Yangjae 2-dong
Seocho-gu
Seoul, Korea ASI|KR|KS013|SEOUL
RE: The tariff classification of safety devices from South Korea
Dear Mr. Oh:
In your letter dated August 7, 2015 you requested a tariff classification ruling.
The Electronic Stability Control and Bracket Assembly (“ESC”), part number 589001R250, and the Anti-lock Brake System and Bracket Assembly (“ABS”), part number 589003N590, are both designed to be used as safety devices in vehicles to improve driving stability by detecting and minimizing skids. The ESC is a vehicle control system that works to stabilize the vehicle by an active control of acceleration, drive and deceleration. It secures the stability of a vehicle by controlling the braking and driving force of each wheel individually when the car makes a sharp curve. The device contains an integral pressure sensor to control each wheel. The ESC applies pressure to each wheel by operating the motor pump without stepping on the brake. The ESC contains 4 solenoid valves as opposed to the ABS. The ABS is an accident prevention safety device that prevents the car wheels from braking and maintains the vehicle’s braking power and stability. When a driver suddenly brakes on a slippery road, the ABS controls the brake pressure that was applied to the wheel brake to reduce friction between the road and the tire to prevent the wheels from locking.
In your letter, you suggest classifying the Electronic Stability Control and Bracket Assembly (“ESC”) and the Anti-lock Brake System and Bracket Assembly (“ABS”) assembly in heading 9032, Harmonized Tariff Schedule of the United States (HTSUS). Heading 9032, HTSUS, provides for automatic regulating or controlling instruments and apparatus. Headquarters Ruling HQ 085281 dated November 8, 1989, states that heading 9032, HTSUS, provides for automatic regulating or controlling instruments or apparatus for automatically controlling the flow, level, pressure or other variable of liquids or gases, or for automatically controlling temperature. Regarding your proposed classification in heading 9032, HTSUS, the devices do not perform the function described in the definition of heading 9032, HTSUS, found in Note 7 to Chapter 90, HTSUS. While the devices receive information, their purpose is not to compare the measured factors to the desired level for each and to give the instructions to an independent actuator to bring them to and maintain them at that level, stabilized against disturbances as, for example, a thermostat compares the measured temperature in the room to the desired level set by the home owner and does or does not turn on a furnace in the basement to bring the house temperature to the desired level and maintain it there, despite variable cold winds, etc. Rather, the devices appear to change the level of brake fluid pressure to maintain an optimal level necessary to activate braking power to maintain control of the vehicle. As noted in HQ 085281, heading 9032, HTSUS, does not include items which give instructions to optimize a function instead of to maintain a factor (or factors) at "a desired value." The two safety devices in your request give instructions to the wheel assembly of the car in order to maintain speed and stability of the car on the road. Thus, in this office’s opinion, classification in heading 9032, HTSUS, would not be appropriate.
The applicable subheading for the Electronic Stability Control and Bracket Assembly (“ESC”), part number 589001R250, and the Anti-lock Brake System and Bracket Assembly (“ABS”), part number 589003N590, will be 8479.89.9899, HTSUS, which provides for “Machines and mechanical appliances having individual functions, not specified or included elsewhere in this chapter; and parts thereof: Other machines and mechanical appliances: Other...Other...Other”. The rate of duty will be 2.5 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