Automatic regulator classification turns on independent regulating function; a control unit used in ABS remained an automobile part.

An imported electronic control unit used in an anti-lock braking system was held not to be an automatic regulator under Heading 9032 because it functioned only as a data-processing and control component and did not itself measure, regulate, or control in the manner required by the chapter note. As it was not classifiable in Chapter 90, it was not excluded by Note 2(g) to Section XVII and continued to fall within Heading 8708 as a part and accessory of motor vehicles. The goods were therefore correctly classified under tariff item 8708 99 00 rather than 9032 89 10.

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Issues: Whether the imported electronic control unit was classifiable under tariff item 9032 89 10 as an electronic automatic regulator or under tariff item 8708 99 00 as a part and accessory of motor vehicles.

Analysis: The imported unit was found to be only a data-processing/control component used in an anti-lock braking system and not a measuring, regulating, or operating apparatus in itself. Heading 9032 applies only where the goods answer the description of automatic regulating or controlling instruments and apparatus under the relevant chapter note, which requires a regulator of electrical quantities or an instrument or apparatus for automatically controlling non-electrical quantities. The unit did not independently perform that function. Since it was not classifiable in Chapter 90, it was not excluded by Note 2(g) to Section XVII and continued to answer the description of parts and accessories of motor vehicles under Heading 8708.

Conclusion: The imported goods were not classifiable under tariff item 9032 89 10 and were correctly classified under tariff item 8708 99 00; the appeals failed.

Ratio Decidendi: A goods item used in an automobile system does not fall under Heading 9032 unless it itself functions as an automatic regulator or controlling instrument or apparatus as required by the chapter note; a mere control/data-analysis component remains classifiable as an automobile part if it is not more specifically covered elsewhere.

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