CLA-2-90:RR:NC:N1:105 J88011

Ms. Anne Hilsabeck
AMH Customs Consultants
5000 Birch Street, Suite 3000 West Tower
Newport Beach, CA 92660

RE: The tariff classification of various oxygen and nitrogen sensors from Japan

Dear Ms. Hilsabeck:

In your letter dated August 12, 2003, for NGK Spark Plugs (U.S.A.), Inc., you requested a tariff classification ruling. No samples were submitted.

In that letter, you asked that confidential treatment be given. Your request for confidential treatment was reviewed and denied. A letter regarding this matter was sent to you on August 29, 2003. You confirmed in your telephone call to Customs on September 4, 2003, that we should disregard your request to treat the information contained within your ruling request as private and confidential.

You requested the classification of fourteen items. This exceeds the maximum that can be included in a single ruling request. Also, the information is not sufficiently detailed on most to enable us to classify them.

However, the items 5, NOx Sensor; 6, Exhaust Gas Oxygen Sensor; 9, Universal Exhaust Gas Oxygen Sensor; 11, Zirconia Exhaust Gas Oxygen Sensor, have descriptions which indicate that they will have an electrical output that is directly proportional to the parts per million of the gas of interest. From the information supplied, the ppm of that gas could be accurately displayed via an appropriately calibrated galvanometer attached to the device’s output. They are not switching-type items which only send a signal when one level is reached.

We agree that the applicable subheading for items 5, 6, 9, and 11 will be 9027.10.2000, Harmonized Tariff Schedule of the United States (HTS), which provides for “electrical” gas or smoke analysis apparatus. The rate of duty will be 1.7 percent ad valorem.

Regarding the balance of the items, we are returning your request for a classification ruling, and any related samples, exhibits, etc., because we need additional information in order to issue a ruling. Please submit the additional information indicated below:

Samples, photographs, drawings or other pictorial representations of the items(s) if not already supplied.

Descriptive literature or a detailed explanation on the specific use of the item(s). It is not sufficient to indicate that it contributes to clean air, etc. What will the information it provides specifically be used for?

Descriptive literature or a detailed explanation on how the item(s) operate/function. In particular, noting Harmonized System Explanatory Note 8 to HS 90.27 and Additional U.S. Note 2 to Chapter 90, state the range of the ppm measurement of the gas and its accuracy. What will its electrical output be attached to?

Please limit your ruling request to a maximum of 5 items of the same class or kind.

Also include a statement as to whether classification advice has been sought from a Customs officer; and if so, from whom, and what advice was rendered, if any.

When this information is available, you may wish to consider resubmission of your request. If you decide to resubmit your request, please include all of the material that we have returned to you and mail your request to U.S. Customs, Customs Information Exchange, 10th Floor, One Penn Plaza, New York, NY 10119, attn: Binding Rulings Section.

This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 C.F.R. 177).

A copy of the ruling or the control number indicated above should be provided with the entry documents filed at the time this merchandise is imported. If you have any questions regarding the above, contact National Import Specialist J. Sheridan at 646-733-3012.

Sincerely,

Robert B. Swierupski
Director,
National Commodity
Specialist Division