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NY L87099

September 22, 2005

CLA-2-85:RR:NC:1:110 L87099


TARIFF NO.: 8538.10.0000

Mrs. Robbie J. Rogers
Customs Compliance Administrator
Keihin Carolina System Technology, Inc.
4047 McNair Road
Tarboro, NC 27886

RE: The tariff classification of an aluminum frame for an Active Control Module (ACM) from Japan

Dear Mrs. Rogers:

In your letter dated September 7, 2005 you requested a tariff classification ruling.

The merchandise is an aluminum frame for an Active Control Module (ACM). A sample of the ACM aluminum frame was submitted with your ruling request. The ACM controls the stiffness of specially designed automobile motor mounts. The motor mounts contain a solenoid that is energized by the ACM. By turning the motor mounts on and off the engine vibration is greatly reduced. The frame is of cast aluminum. It is approximately 5 ¾ “ by 4” by 1 â›â€ and has two protruding mounting supports. It is designed as a base or housing for the ACM printed circuit assembly (PCA) and allows the ACM to be mounted within the automobile.

In your request you indicate that you believe the aluminum frame is classified as a part under subheading 9032.90.6080. This is predicated on your belief that the complete control unit is classified in heading 9032. However, heading 9032 applies only to automatic regulating or controlling instruments designed to bring a predetermined value to a specific level, stabilized against disturbances and maintain it at that desired level (e.g., a thermostat). The ACM functions beyond the scope of Legal Note 7 to Chapter 90, HTS. Therefore, heading 9032 is not appropriate.

The applicable subheading for the aluminum frame will be 8538.10.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for “Parts suitable for use solely or principally with the apparatus of heading 8535, 8536, or 8537: Boardsand other bases for the goods of heading 8537, not equipped with their apparatus.” The rate of duty will be 3.7% 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 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 Eileen S. Kaplan at 646-733-3016.


Robert B. Swierupski

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