CLA-2-90:OT:RR:NC:N1:105
Sung Joon Hong
PIE Consulting Mexico S. De R.L. De C.V.
Av Eugenio Garza Sada Sur 1892
Contry 64860
Monterrey, N.L.
Mexico
RE: The tariff classification of a Master Cylinder and Booster Assembly with ISG Sensor and a Booster Assembly with ISG Sensor from Mexico
Dear Sung Joon Hong:
In your letter dated June 16, 2022, on behalf of your client, Hyundai Mobis Mexico S. De R.L. De C.V., you requested a tariff classification ruling.
The first item under consideration is described as the Master Cylinder and Booster Assembly with an attached ISG Sensor (part number 58500-L0100). The master cylinder is a device that provides hydraulic force to the wheel cylinder (caliper) through the brake pipe. The booster is used to increase the pressure created by the pedal activation. This pressure allows the master cylinder to increase the distribution of brake fluid from the ports to each brake wheel. The ISG Sensor (vacuum sensor) is part of the Idle, Stop and Go (ISG) system and is installed onto the brake booster in the vehicle. It measures the vacuum pressure fluctuation figure inside the booster and transmits the measured figure to the vehicles electronic control unit (ECU).
The second item under consideration is described as the Booster Assembly with an attached ISG Sensor (part number L0591-10100). This device is similar to the device above, however, does not contain the master cylinder. The booster is used to increase the pressure created by the pedal activation. The pressure received from the booster allows the master cylinder to increase the distribution of brake fluid from the ports to each brake wheel. The ISG Sensor is a part that is installed on the brake booster of the ISG system in the vehicle. It measures the vacuum pressure fluctuation figure inside the booster and transmits the measured figure to the vehicle’s ECU.
The devices operate when a driver steps on the brake pedal in the vehicle. The pressing force (stepping force) is increased through the booster, and this force is transmitted to the sealed brake fluid in the master cylinder through the piston of the master cylinder. According to the Pascal principle, this pressure is transmitted to each wheel cylinder and then to the wheel cylinder piston through the brake pipe, and the pressure transmitted to the wheel cylinder piston is again converted into an expansion force that acts on the brake shoe and brake pad. If the ISG Sensor detects a leak of pressure on the booster, it displays an alarm on the cluster of the vehicle.
As you suggest in your letter, we consider the subject assemblies to be functional units and classified in accordance with Note 3 to Section XVI. Note 3 to Section XVI, Harmonized Tariff Schedule of the United States (HTSUS), states: Unless the context otherwise requires, composite machines consisting of two or more machines fitted together to form a whole and other machines designed for the purpose of performing two or more complementary or alternative functions are to be classified as if consisting only of that component or as being that machine, which performs the principal function.
You assert the primary function of part number 58500-L0100, a master cylinder assembly that consists of a master cylinder, booster and ISG sensor, is to displace fluid and propose the subheading 8413.50.0080, HTSUS, which provides for pumps for liquids, whether or not fitted with a measuring device; liquid elevators; parts thereof; other reciprocating positive displacement pumps; other; hydraulic fluid power pumps: other.
For part number L0591-10100, which is a booster assembly that consists of a booster and an ISG sensor, you suggest the primary function is to pressurize air and propose subheading 8414.80.9000, HTSUS, which provides for air or vacuum pumps, air or other gas compressors and fans; ventilating or recycling hoods incorporating a fan, whether or not fitted with filters; gas-tight biological safety cabinets, whether or not fitted with filters; parts thereof: other, except parts: other.
As noted above, the assemblies incorporate an ISG sensor, which does not control or contribute to the operation of the master cylinder or the booster. It is part of the Idle, Stop and Go System of a vehicle, and its function is to detect pressure leaks and vacuum levels within the booster, and communicate the detected information as an output signal to the vehicle’s ECU for the purpose of conserving fuel. Thus, for part number 58500-L0100, the assembly pumps fluid (Heading 8413), multiplies air pressure (Heading 8414) and detects vacuum levels and communicates an output signal (Heading 9026). For part number L0591-10100, the assembly multiplies air pressure (Heading 8414), and detects vacuum levels and communicates an output signal (Heading 9026). It is our opinion that a principal function cannot be identified for either assembly, as the stated functions are equally important. Since a principal function of the composite machine cannot be determined, General Rules of Interpretation (GRI) 3(c) instructs that classification is based on the heading that occurs last in numerical order among those that equally merit consideration.
Therefore, the applicable subheading for the Master Cylinder and Booster Assembly with ISG Sensor (part number 58500-L0100) and the Booster Assembly with ISG Sensor (part number L0591-10100) will be 9026.20.4000, HTSUS, which provides for “Instruments and apparatus for measuring or checking the flow, level, pressure or other variables of liquids or gases (for example, flow meters, level gauges, manometers, heat meters), excluding instruments and apparatus of heading 9014, 9015, 9028 or 9032; parts and accessories thereof: For measuring or checking pressure: Electrical.” The general 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 the World Wide Web at https://hts.usitc.gov/current.
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 Jason Christie at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division