CLA-2-90:OT:RR:NC:N4:405
Richard Gareau
Midwest Transatlantic Lines, Inc.
1230 West Bagley Road
Berea, OH 44017
RE: The tariff classification of tire pressure sensors from Thailand and a programming tool from France
Dear Mr. Gareau:
In your letter dated September 23, 2011, on behalf of Alligator Ventilfabrik Co. KG, you requested a tariff classification ruling. Samples were provided.
You provided samples of two sensors designed to read the air pressure in tires for motor vehicles. The sensors, identified by model numbers 590912 and 590902, are made of plastic and are intended to be placed inside the tire rim. Each sensor is powered by a small lithium battery and contains a 315 MHz transmitting unit. The sensors take the air pressure readings within each tire and relay this information, via its transmitter, to the vehicle’s built in Tire Pressure Management System (TPMS). The sensors are intended to be attached to a valve that allows a user to fill the tires with air. You indicate that the valves are imported separately from the sensors. The tire pressure measurement taken by the sensors at issue appears to be “electrical” per Additional U.S. Note 2 to Chapter 90. Furthermore, the sensors are similar in function to the pressure sensors described in New York Ruling Letter 885930, dated June 6, 1993.
Based on the information you provided, the tire pressure sensors can be used with most foreign and domestic vehicle brands. Prior to installation, each sensor must be programmed to properly interact with the TPMS system of the vehicle in which they are being installed. This is achieved through the use of a programming tool.
The imported programming tool is made of plastic and measures approximately 4 inches by 4 inches by ½ inch deep. It has a universal serial bus (USB) extension cord for connection to a personal computer (PC) in order to access a web-based application that programs each vehicle’s tire pressure management system sensor with its respective vehicle identification number and original equipment sensor identification number to read tire pressure.
The programming tool transfers coded information from the PC to the sensor and transcribes data onto data media in coded form, which is provided for in subheading 8471.90.0000. You suggest classification of the programming tool in subheading 9026.90.20, HTSUS, which provides for parts and accessories of "electrical" instruments and appliances for measuring or checking pressure. However, Note 2(a) to Chapter 90 states that parts and accessories which are goods included in any of the headings of chapter 84, 85, 91, or elsewhere in 90 are in all cases to be classified in their respective headings (excluding three exceptions that don’t apply in this instance). As a result, the programming tool is not classified in subheading 9026.90.20.
We agree the applicable subheading for the tire pressure sensors will be 9026.20.4000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for "electrical" instruments and appliances for measuring or checking pressure. The rate of duty will be free.
The applicable subheading for the programming tool will be 8471.90.0000, HTSUS, which provides for “[M]achines for transcribing data onto data media in coded form and machines for processing such data, not elsewhere specified or included: Other.” The rate of duty will be free.
Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/.
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 classification of the programming tool, contact National Import Specialist Denise Faingar at (646) 733-3010. If you have any other questions regarding the ruling, contact National Import Specialist J. Sheridan at (646) 733-3012.
Sincerely,
Robert B. Swierupski
Director
National Commodity Specialist Division