CLA-2-84:OT:RR:E:NC:N1:106
Mr. Ralph Garcia
Mitsubishi Motors North America Inc.
6400 Katella Ave.
Cypress, CA 90630
RE: The tariff classification of a crankshaft sensing blade from Japan.
Dear Mr. Garcia:
In your letter dated February 18, 2008, you requested a tariff classification ruling. A description and schematic diagram were included.
The article in question is referred to in your request as a “blade, crankshaft angle sensor” part number MD300345, but is identified on your schematic diagrams as a “crankshaft sensing blade”. As it does not detect or measure a physical property with recordation, indication or directly respond to a physical property, it would not be considered for our purposes as a “sensor”. The blade is made of stamped steel and is zinc coated. The round blade has two opposing protrusions extending from it which appear to be a part of the stamping of the steel disc. The blade is to be installed around the crankshaft of a spark ignition, internal combustion piston engine. You state that the protrusions of the blade, as it spins interrupt a magnetic field and therefore generate a magnetic pulse which is interpreted by the vehicle’s engine control unit. The result is intended to be proper timing of spark delivery to the cylinders and fuel injection. The crankshaft sensing blade is not electronic and would not be considered a part of the ignition system of the vehicle.
The applicable subheading for the crankshaft sensing blade, part number MD300345,will be 8409.91.5085, Harmonized Tariff Schedule of the United States (HTSUS), which provides for parts suitable for use solely or principally with the engines of heading 8407…: other: suitable for use solely or principally with spark ignition internal combustion piston engines: other: for vehicles of subheading 8701.20, or heading 8402, 8703 or 8704: other, other. The rate of duty will be 2.5 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 Mark Palasek at (646) 733-3013.
Sincerely,
Robert B. Swierupski
Director
National Commodity Specialist Division