CLA-2 CO:R:C:G 086465 CMS
District Director Of Customs
3600 E. Paisano, Bldg. B, Room 134
Bridge of the Americas
P.O. Box 9516
El Paso, TX 79985
RE: Resistive Heater Element With Wires And Connectors
Dear Sir:
This responds to your Request for Internal Advice No.
27/89, CLA-1-EP:C:C JE, dated May 31, 1989, regarding certain
resistive heater assemblies. Our ruling follows.
FACTS:
The merchandise is described as a "resistive heater element
with lead wires and a connector". It functions as part of an
automobile exhaust oxygen sensor device with which fuel
efficiency can be improved and emissions controlled. The oxygen
sensor device senses the oxygen in the exhaust system and
reports a signal to the automotive computer. The fuel supply is
adjusted accordingly.
The merchandise consists of a 13" long assembly of an
electric heating resistor, metal hood, three insulated wires and
electric connectors. The heating resistor is a gray ceramic rod
approximately 2 1/4" long and 1/8" in diameter with a metal
resistive element at its tip. Two of three 9" wires are attached
to one end of the gray rod and the third wire is connected to a
metal sleeve approximately 1/2" long which fits around the rod.
A three terminal plug is fitted to the other ends of the three
wires.
After importation, the heating resistor is inserted into a
domestic manufactured oxygen sensor head. The two wires of the
imported assembly which are connected to the end of the heating
resistor carry 13 volts of current to the resistor. The resistor
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heats the oxygen sensor head to its most efficient operating
temperature of approximately 400 degrees Fahrenheit. The oxygen
sensor head then senses oxygen in the exhaust system and reports
a signal to the automotive computer through the third wire.
ISSUE:
Is the merchandise classified as part of an automatic
controlling or regulating apparatus in Heading 9032, an electric
heating resistor in Heading 8516, insulated wires with
connectors in Heading 8544, or as an apparatus for physical or
chemical analysis or parts thereof in Heading 9027?
LAW AND ANALYSIS:
The merchandise under consideration functions as part of the
sensing device for a system which automatically controls or
regulates the fuel supply and thus the amount of oxygen in an
automotive exhaust system. Heading 9032 describes apparatus for
automatically controlling or regulating the flow or other
variables of liquids or gases. The Explanatory Notes to Heading
9032, p. 1534, provide that such apparatus are functional units
consisting of: (a) a measuring device, (b) a control device, and
(c) a starting, stopping or operating device.
The "measuring" components for Heading 9032 automatic
regulating apparatus, when entered separately, are classified in
their respective headings and not as parts in Heading 9032.
Chapter 90 Note 3 provides that the functional unit provisions of
Section XVI Note 4 apply to Chapter 90. The Explanatory Notes
to Section XVI Note 4, p. 1134 provide that "...component parts
not complying with the terms of Note 4 to Section XVI fall in
their own appropriate headings." Further, the Explanatory Notes
to Heading 9032, p. 1536 provide that automatic regulators of
electrical quantities which do not conform to the definition of
Heading 9032 automatic regulating apparatus are not classified as
a single entity or unit; the components are classified separately
with the "measuring" components falling in their respective
headings and not in Heading 9032 as parts.
There are several headings which merit consideration.
The importer argues that the merchandise is classified as
electric heating resistors in Heading 8516. The Explanatory
Notes to Heading 8516, p. 1360 provide:
Resistors remain classified here even if specialized
for a particular machine or apparatus, but if
assembled with parts other than a simple insulated
former and electrical connections they are classified
as parts of the machines or apparatus in question...
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In addition to the two wires which supply current to the heating
resistor, the merchandise incorporates a wire with electrical
connectors for transmitting the signals from the oxygen sensor
head to the automotive computer; this component plays no part in
the resistive heating action. Further, the merchandise includes
a metal hood which, in addition to covering the heating resistor
wire connections, fits over the oxygen sensor wire connection.
The electric heating resistor is assembled with parts other than
a simple insulated former and electrical connections and the
merchandise is not classified in Heading 8516.
The question of whether the merchandise should be
classified as insulated wire fitted with connectors in Heading
8544 has also been raised. The Explanatory Notes to Heading
8544, p. 1404, provide:
Wire, cable, etc., remain classified in this
heading if cut to length or fitted with connectors
(e.g., plugs, sockets, lugs, jacks, sleeves or
terminals) at one or both ends. The heading also
includes wire, etc., of the types described above
made up in sets (e.g., multiple cables for connecting
motor vehicle sparking plugs to the distributor).
The electrical heating resistor and metal hood can in no way be
described as mere "connectors" and the merchandise is not
classified in Heading 8544.
The complete oxygen sensing device of which the merchandise
under consideration is a part is described by Heading 9027. The
measuring function which the apparatus performs is the detection
and analysis of the amount of oxygen. Heading 9027 describes
apparatus for physical and chemical analysis and parts thereof.
The Explanatory Notes to Heading 9027, p. 1514, provide that
Heading 9027 includes:
Gas or smoke analysis apparatus. These are used to
analyse gases or combustion by-products (burnt
gases)...in particular, for determining their
content of carbon dioxide, carbon monoxide, oxygen...
Certain sensors for automatic regulating or controlling
apparatus entered individually are not precluded from Heading
9027 merely because they do not report a value on a display or
other indicator. For example, the Explanatory Notes to Heading
9027, p. 1515 provide for "[e]lectronic smoke detectors" which,
according to the density of smoke, "...operat[e] a graduated
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indicator or a recording system and, in certain cases, a
regulating valve" (emphasis added). Further, the Explanatory
Notes to Heading 9027, p. 1516 provide for "pH meters" which
"[i]n addition to measuring...may also be used for automatic
control."
The articles under consideration are parts of electrical
apparatus for physical and chemical analysis and are classified
in 9027.90.40, HTSUSA. The articles are not classified as parts
of vehicles in Chapter 87 because Section XVII Note 2(g)
excludes Chapter 90 articles from Section XVII.
HOLDING:
The merchandise is classified as part of electrical
apparatus for physical or chemical analysis, in 9027.90.40,
HTSUSA.
Sincerely,
John Durant, Director
Commercial Rulings Division