CLASSIFICATION HAS BEEN DETERMINED IN ACCORDANCE WITH THE FOLLOWING :-
GENERAL INTERPRETATIVE RULES (GIRs)
GIR 1 HAS BEEN USED TO CLASSIFY THIS PRODUCT BY THE TERMS OF HEADING 8537 - BOARDS, PANELS, CONSOLES, DESKS, CABINETS AND OTHER BASES, EQUIPPED WITH TWO OR MORE APPARATUS OF HEADING 8535 OR 8536, FOR ELECTRIC CONTROL OR THE DISTRIBUTION OF ELECTRICITY, INCLUDING THOSE INCORPORATING INSTRUMENTS OR APPARATUS OF CHAPTER 90, AND NUMERICAL CONTROL APPARATUS, OTHER THAN SWITCHING APPARATUS OF HEADING 8517
GIR 6 HAS BEEN USED TO CLASSIFY THE GOODS TO SUBHEADING LEVEL 853710 :- FOR A VOLTAGE NOT EXCEEDING 1000 VOLTS.
CN CODE - 85371098 - OTHER THAN FOR USE IN CERTAIN TYPES OF AIRCRAFT
TARIC CODE - 8537109850- ELECTRONIC CONTROL UNIT BCM ( BODY CONTROL MODULE) COMPRISING - PLASTIC BOX WITH PRINTED CIRCUIT BOARD AND METAL HOLDER, WITH VOLTAGE OF 9V OR MORE, BUT NOT MORE THAN 16V, ABLE TO CONTROL, EVALUATE AND MANAGE FUNCTIONS OF ASSISTING SERVICES IN AN AUTOMOBILE, AT LEAST WIPER TIMING, WINDOW HEATING, INTERIOR LIGHTING, SEAT BELT REMINDER, OF A KIND USED IN THE MANUFACTURE OF GOODS OF CHAPTER 87
ALSO CLASSIFIED IN ACCORDANCE WITH
THE PRINCIPLES OF COMISSION REGULATION 704/2013
HARMONISED SYSTEM GENERAL EXPLANATORY NOTE TO HEADING 8537.