https://www.taxtmi.com/caselaws?id=470334 Electronic control units for automobile power-steering systems are classified as parts of steering wheels, steering columns or steering boxes under Customs Tariff Item 8708 94 00. The units process speed and torque sensor inputs to regulate motor assistance but do not independently measure variables, operate as automatic regulators, or control electricity distribution. Their sole function is integral to the power-steering system. Sub-assemblies lacking only a cover retain the essential character of complete units, and their component parts follow the unit's classification rather than the alternative headings for regulators, electrical control apparatus, or residual electrical machinery. en-us Wed, 11 Sep 2024 00:00:00 +0530 Thu, 23 Jul 2026 20:51:57 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=470334 Electronic control units for automobile power-steering systems are classified as parts of steering wheels, steering columns or steering boxes under Customs Tariff Item 8708 94 00. The units process speed and torque sensor inputs to regulate motor assistance but do not independently measure variables, operate as automatic regulators, or control electricity distribution. Their sole function is integral to the power-steering system. Sub-assemblies lacking only a cover retain the essential character of complete units, and their component parts follow the unit's classification rather than the alternative headings for regulators, electrical control apparatus, or residual electrical machinery. Case-Laws Customs Wed, 11 Sep 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=470334