Mr. James R. Harrington
Infineon Technologies N. America Corp.
640 North McCarthy Blvd.
Milpitas, CA 95035
RE: The tariff classification of rotational speed sensors from Malaysia
Dear Mr. Harrington:
In your letter dated February 2, 2012, you requested a tariff classification ruling.
The merchandise described in this ruling are Infineon rotational speed sensors. Although your letter states that you furnished samples, none were received with your submission.
The sensors come in two primary variants, the family of basic speed sensor types, and the part family that adds some downstream protection against electromagnetic interference (the “EMC version” speed sensors). Both of these device types are designed to provide information about rotational speed to Anti-Lock Braking Systems (ABS) and/or to vehicle dynamics controls systems. ABS is the most common application. The sensors are placed at a vehicle’s wheels. The wheels are equipped with magnetic structures that emit an alternating magnetic field for which the rate of change varies in proportion to the speed of rotation. Infineon’s sensors detect these changes in magnetic flux density and convert it to a high-low electrical signal. Although the devices are sometimes referred to as “speed sensors” or “rotation sensors”, by themselves they cannot perform any of the computations necessary to generate a usable measure of rotational speed. Instead, Infineon’s devices are one of several necessary elements of a vehicle’s speed sensing system. After sensing the changes in magnetic flux density emanating from the separately attached structure on the rotating wheel, the electrical current in Infineon’s device alternates between high and low state. This information is electrically conveyed to a control module (typically an ABS controller/computer) which processes the information from Infineon’s sensors (as well as information from other types of sensors), computes the differential speed of rotation, and then according to the controller’s combined inputs and programming causes various hydraulic systems to be activated (such as to modulate the flow of hydraulic fluid to the brakes in a manner so as to minimize vehicle skidding).
The first variant is the Infineon PG-SSO-2-1 basic Hall Effect Speed Sensor. It consists of a monolithic integrated circuit with its leads attached.
The second variant, Infineon’s PG-SSO-2-2 Hall Effect Speed Sensor, provides some protection against electromagnetic interference by adding a capacitor (TLE49xxC) to the leads of the basic sensor, but otherwise identical to the basic sensor. The sole purpose of the capacitor is to reduce the effects of electromagnetic interference on the signal that has already been output by the integrated circuit head of the basic sensor in route to the external electronic control module.
You have suggested that the classification of the Infineon PG-SSO-2-2 Hall Effect Speed Sensor should be Harmonized Tariff Schedule of the United States (HTSUS) subheading 8542.39.0000, which provides for “Electronic integrated circuits: Other.” However, the Infineon PG-SSO-2-2 (TLE49xxC) Hall Effect Speed Sensor is not simply a monolithic integrated circuit of heading 8542. Explanatory Note 85.42 (I) (i) states:
“Monolithic integrated circuits.
These are microcircuits in which the circuit elements (diodes, transistors, resistors, capacitors, inductances, etc.) are created in the mass (essentially) on the surface of a semiconductor material (doped silicon, for example) and are therefore inseparably associated.
Monolithic integrated circuits may be presented:
Mounted, i.e., with their terminals or leads.”
While the Infineon PG-SSO-2-2 Hall Effect Speed Sensor consists of a monolithic integrated circuit with its leads attached, it also consists of a capacitor that is mounted onto the leads. The capacitor was not created in the mass at the time that the monolithic integrated circuit was created and is therefore not inseparably associated. Rather, the capacitor is a discrete component, which is indivisible and capable of being removed from the Hall Effect Speed Sensor’s assembly. EN 85.42 does not provide for the presence of discrete components, such as a capacitor. This type of device is more suitably provided for elsewhere within the HTSUS. As such, subheading 8542.39.0000 is inapplicable.
The applicable subheading for the Infineon PG-SSO-2-1 basic Hall Effect Speed Sensor will be 8542.39.0000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for "Electronic integrated circuits: Other." The rate of duty will be free.
The applicable subheading for the Infineon PG-SSO-2-2 Hall Effect Speed Sensor will be 8543.70.4000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Electrical machines and apparatus…: Other machines and apparatus: Electric synchros and transducers;…”. The rate of duty will be 2.6 percent ad valorem.
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 ruling, contact National Import Specialist Linda Hackett at (646) 733-3015.
Thomas J. Russo
National Commodity Specialist Division