https://www.taxtmi.com/caselaws?id=784199 The dominant issue was the correct tariff classification of a Vehicle/Powertrain Control Unit (VCU/PCU) for electric vehicles. The AAR held that Heading 8537 applies to apparatus used on a standalone basis for control/distribution of electricity; because the VCU/PCU primarily processes sensor inputs and executes programmed logic as an integrated vehicle component, it was not classifiable under 8537, resulting in rejection of that heading. Heading 8543 was inapplicable because it covers electrical apparatus with an individual function not covered elsewhere, and its Explanatory Notes exclude parts classifiable under general parts provisions; classification under 8543 was denied. Heading 9032 was rejected as the unit neither measures nor independently regulates a variable as required by Notes/Explanatory Notes. Consequently, it was classified as a part: under CTH 8708, CTI 87089900 for three-/four-wheelers, and under CTH 8714, CTI 87141090 for two-wheelers. en-us Thu, 17 Apr 2025 00:00:00 +0530 Tue, 30 Dec 2025 13:19:43 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=784199 The dominant issue was the correct tariff classification of a Vehicle/Powertrain Control Unit (VCU/PCU) for electric vehicles. The AAR held that Heading 8537 applies to apparatus used on a standalone basis for control/distribution of electricity; because the VCU/PCU primarily processes sensor inputs and executes programmed logic as an integrated vehicle component, it was not classifiable under 8537, resulting in rejection of that heading. Heading 8543 was inapplicable because it covers electrical apparatus with an individual function not covered elsewhere, and its Explanatory Notes exclude parts classifiable under general parts provisions; classification under 8543 was denied. Heading 9032 was rejected as the unit neither measures nor independently regulates a variable as required by Notes/Explanatory Notes. Consequently, it was classified as a part: under CTH 8708, CTI 87089900 for three-/four-wheelers, and under CTH 8714, CTI 87141090 for two-wheelers. Case-Laws Customs Thu, 17 Apr 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=784199