CLA-2-85:OT:RR:NC:N4:112
Glenn L. Overstreet
KSI Corporation
839 Mitten Road
Suite 200
Burlingame, CA 94010
RE: The tariff classification of a Flow Detector
Dear Mr. Overstreet:
In your letter dated October 15, 2015, you requested a tariff classification ruling on behalf of your client, Applied Materials, Inc.
The item concerned is referred to as a Flow Detector Harness Assembly, Part # 0140-09664. It consists of a magnetic rotor and coil assembly in a stainless steel housing. It incorporates an electronics package, an internal relay and a wiring harness. The housing has a clear plastic faceplate that allows the rotor to be viewed for a visual indication as to whether or not fluid is flowing.
Fluid flowing through the flow detector rotates the magnetic rotor, which induces a voltage in the coil. The electronics package compares this voltage against a user assigned set point (voltage). When the voltage is above the set point the relay is energized. This indicates that fluid is flowing as expected. If the voltage falls below the set point or if fluid stops flowing, power to the relay is shut off and the relay is de-energized. This indicates that fluid is not flowing as expected which means there may be a problem. This change of state of the relay is interpreted by a user supplied interface which is then used to control other system functions.
You suggest classification of the flow detector harness assembly in subheading 9026.10.20.80, HTSUS, as an other electrical instrument for measuring or checking the flow or level of liquids. However, based on the product description provided, the subject assembly is measuring the amplitude of the voltage generated by the switch’s spinning magnetic rotor. Therefore, since the flow detector harness assembly is not measuring or checking the flow or level of liquids, classification in heading 9026 is inapplicable.
The applicable subheading for the Flow Detector Harness Assembly, Part # 0140-09664 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%.
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 Steven Pollichino at [email protected].
Sincerely,
Gwenn Klein Kirschner
Director
National Commodity Specialist Division