CLA-2 OT:RR:CTF:TCM H283177 ALS
Mr. John Cowen, President
Roser & J. Cowen Logistical Services, Ltd.
4695 Towerwood Drive
Brownsville, Texas 78521
RE: Ruling request regarding the tariff classification of Pyroelectric Infrared (PIR) Occupancy Sensors
Dear Mr. Cowen:
This letter is in reply to your request, on behalf of Universal Lighting Technologies, on the proper tariff classification of the Pyroelectric Infrared (PIR) Occupancy Sensor (also referred to herein as “PIR Sensor”). Our decision is set forth below.
FACTS:
The following facts are based on the information you provided, including the marketing document you provided with your submission. The individual components that make up the PIR Sensor are the infrared light, the plastic housing, a metal housing, an optical filter, a single channel output, four element detectors, a dual in-line package switch, a photo level dial, and a time delay dial. You note in particular that a piezoelectric crystal is mounted to the PIR Sensor’s circuit board. There are three different models of the Sensor, none of which has a voltage that exceeds 1,000 volts.
The PIR Sensor detects the movement of an object, which then activates the infrared light. The light will remain illuminated as long as the detected object stays within range of the Sensor’s detectors. The light will turn off when the object is no longer detected and will remain off until motion is detected again. Included with the Sensor is a 180-degree detection switch mount and a 360-degree detection ceiling mount. The Sensor’s infrared light can also be programmed to turn on and off at set times, as well as turned on and off manually.
You assert that the Pyroelectric Infrared (PIR) Occupancy Sensor is properly classified under heading 8541, HTSUS, specifically subheading 8541.60.00, as a mounted piezoelectric crystal.
ISSUE:
Is the Pyroelectric Infrared (PIR) Occupancy Sensor, as described above, properly classified under HTSUS heading 8537, HTSUS, which provides for “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”, or under heading 8541, HTSUS, which provides for “Diodes, transistors and similar semiconductor devices; photosensitive semiconductor devices, including photovoltaic cells whether or not assembled in modules or made up into panels; light-emitting diodes (LED); mounted piezoelectric crystals; parts thereof”?
LAW AND ANALYSIS:
Classification under the HTSUS is determined in accordance with the General Rules of Interpretation (“GRI”) and, in the absence of special language or context which otherwise requires, by the Additional U.S. Rules of Interpretation (“ARI”). GRI 1 provides that the classification of goods shall be “determined according to the terms of the headings and any relative section or chapter notes.” In the event that the goods cannot be classified solely on the basis of GRI 1, and if the headings and legal notes do not otherwise require, GRIs 2 through 6 may be applied in order.
The following headings and subheadings of the HTSUS are under consideration in this case:
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:
8537.10 For a voltage not exceeding 1,000 V:
8537.10.91 Other...
* * *
8541 Diodes, transistors and similar semiconductor devices; photosensitive semiconductor devices, including photovoltaic cells whether or not assembled in modules or made up into panels; light-emitting diodes (LED); mounted piezoelectric crystals; parts thereof:
8541.60.00 Mounted piezoelectric crystals...
The Explanatory Notes (ENs) to the Harmonized Commodity Description and Coding System represent the official interpretation of the tariff at the international level. While neither legally binding nor dispositive, the ENs provide a commentary on the scope of each heading of the HTSUS and are generally indicative of the proper interpretation of these headings. See T.D. 89-80, 54 Fed. Reg. 35127, 35128 (August 23, 1989).
You contend that the PIR Sensor is classifiable under heading 8541 because the “essential character [of the PIR Sensor] is that of the actual sensor component which uses its pyroelectric (or piezoelectric) material to detect the radiation of infrared light from objects in a particular area. The other components are ancillary in nature and do not provide any additional functionality to the device.”
Essential character is not a factor in cases, such as this one, where the subject article is prima facie classifiable under a single heading pursuant to GRI 1. Essential character is invoked only “when, by application of rule 2(b) or for any other reason, goods are, prima facie, classifiable under two or more headings,…” See HTSUS GRI 3.
With regard to heading 8537, the PIR Sensor is a device that controls a lighting fixture circuit, either through programming the Sensor’s circuit with the incorporated selector switches or directly by manual operation. It also incorporates relays. Both switches and relays are among the apparatus listed in heading 8536. As a sensor that incorporates at least two of the apparatus of heading 8536, the PIR sensor falls within the scope of heading 8537.
The EN for heading 8541 states the following under the heading “(D) MOUNTED PIEZO ELECTRIC CRYSTALS”:
These are mainly barium titanate (including polycrystalline polarised elements of barium titanate), lead titanate zirconate or other crystals of heading 3824 (see the corresponding Explanatory Note), or quartz or tourmaline crystals. They are used in microphones, loudspeakers, ultrasonic apparatus, stabilised frequency oscillating circuits, etc… They are classified here only if mounted. If, however, because of the addition of other components, the complete article (mounting plus crystal) can no longer be regarded as merely a mounted crystal but has become identifiable as a specific part of a machine or appliance, the assembly is classified as a part of the machine or appliance in question : e.g., piezo electric cells for microphones or loudspeakers (heading 8518) or sound-heads (heading 8522)… [Emphasis in original.]
It is clear from the EN description of a piezo-electric crystal that such articles are classifiable under heading 8541 only if they do not become an identifiable specific part of a machine or appliance. In particular, the piezo-electric crystal in this case is mounted on the circuit of the PIR sensor, which also incorporates the aforementioned infrared light, plastic housing, metal housing, optical filter, single channel output, four element detectors, dual in-line package switch, photo level dial, and time delay dial. It is also clear that once mounted onto the circuit of the PIR sensor that the piezo-electric crystal becomes an identifiable part of the PIR sensor. Therefore, the PIR Sensor is not classifiable under heading 8541, HTSUS, as a piezoelectric crystal because the crystal is merely a specific part of the whole device.
You contend that CBP Ruling NY J85099 (June 23, 2003) is dispositive in this case because CBP classified what you describe as a “very similar PIR sensor” under heading 8541. Unlike the subject PIR sensor, however, the PIR sensor in NY J85099 did not contain any control elements of 8535 or 8536 that might have led CBP to consider heading 8537. You also contend that CBP Ruling NY N214738 (May 21, 2012) supports your assertion that the subject PIR sensor is classifiable under heading 8541, but you do not explain which of the items classified in N214738 is similar to the article at issue here nor how that item(s) is similar. As such, we do not find either NY J85099 or NY N214738 to be dispositive in this case.
Therefore, based on the foregoing, we conclude that the subject PIR Sensor at issue here is classified under heading 8537, HTSUS. Specifically the PIR sensor is classified under subheading 8537.10.91, which provides for “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: For a voltage not exceeding 1,000 V: Other...”
HOLDING:
By application of GRI 1, HTSUS, the Pyroelectric Infrared Occupancy Sensor is classified under heading 8537, HTSUS. Specifically the PIR sensor is classified under subheading 8537.10.91, which provides for “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: For a voltage not exceeding 1,000 V: Other...” The column one, general rate of duty for merchandise classified in this subheading is 2.7% ad valorem.
Duty rates are provided for your convenience and subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on the World Wide Web at www.usitc.gov.
Pursuant to U.S. Note 20(f) to Subchapter III, Chapter 99, HTSUS, products of China classified under subheading 8537.10.91, HTSUS, unless specifically excluded, are subject to an additional 25 percent ad valorem rate of duty. At the time of importation, you must report the Chapter 99 subheading, i.e., 9903.88.03, in addition to subheading 8537.10.91, HTSUS, noted above.
The HTSUS is subject to periodic amendment so you should exercise reasonable care in monitoring the status of goods covered by the Note cited above and the applicable Chapter 99 subheading. For background information regarding the trade remedy initiated pursuant to Section 301 of the Trade Act of 1974, you may refer to the relevant parts of the USTR and CBP websites, which are available at https://ustr.gov/issue-areas/enforcement/section-301-investigations/tariff-actions and https://www.cbp.gov/trade/remedies/301-certain-products-china respectively.
Please note that this ruling letter is “issued on the assumption that all of the information furnished in connection with the ruling request and incorporated in the ruling letter, either directly, by reference, or by implication, is accurate and complete in every material respect.” 19 CFR 177.9(b)(1). The application of this ruling letter “is subject to the verification of the facts incorporated in the ruling letter, a comparison of the transaction described therein to the actual transaction, and the satisfaction of any conditions on which the ruling was based.” See id. CBP therefore reserves the right to verify all facts as noted herein. Furthermore, this ruling letter will be “applied only with respect to transactions involving articles identical to the sample submitted with the ruling request or to articles whose description is identical to the description set forth in the ruling letter.” 19 CFR 177.9(b)(2).
A copy of this ruling letter should be attached to the entry documents filed at the time this merchandise is entered. If the documents have been filed without
a copy, this ruling should be brought to the attention of the CBP officer handling the transaction.
Sincerely,
Gregory S. Connor, Chief
Electronics, Machinery, Automotive, and
International Nomenclature Branch