CLA-2-90:OT:RR:NC:N1:105
Amy Gaffney Starbucks Company 2401 Utah Avenue Seattle, WA 98134
RE: The tariff classification of a temperature probe steam wand from Switzerland
Dear Ms. Gaffney:
In your letter dated November 15, 2023, you requested a tariff classification ruling.
The item under consideration is described as a temperature probe steam wand (SKU 011008736), which is a Negative Temperature Coefficient (NTC) sensor designed for use in the Mastrena Espresso Machine. According to the manufacturer, this item acts as a thermometer that is later combined with automatic regulating devices. The device incorporates a contact temperature sensor in the steam pipe that reacts to minute temperature changes. As the sensor detects a drop in temperature the resistance increases, while an increase in temperature results in a decrease of resistance. The resistance can be converted to represent a temperature reading by the thermometer providing a variable output. Temperature data received by the sensor is routed to the Central Processing Unit (CPU) for processing to calculate the liquid’s temperature. The user is then able to access the read-out of the temperature on the display. The item is primarily made of stainless steel with the outer housing of the probe made of plastic.
In your letter, you proposed classification within heading 8533, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Electrical resistors (including rheostats and potentiometers), other than heating resistors; parts thereof.” Classification under heading 8533, HTSUS, is precluded because the assembly concerned is used as a thermometer, primarily to execute a measurement function. Section XVI Note 1(m) excludes articles of chapter 90, as such, classification within heading 8533, HTSUS, is inapplicable.
Additionally, like the item described in ruling N247115 (dated November 21, 2013), the temperature probe steam wand sends back an electrical current which is very closely proportional to the temperature. Therefore, the device has the essential character of a thermometer of heading 9025, HTSUS.
The applicable subheading for the temperature probe steam wand will be 9025.19.8085, HTSUS, which provides for “Hydrometers and similar floating instruments, thermometers, pyrometers, barometers, hygrometers and psychrometers, recording or not, and any combination of these instruments; parts and accessories thereof: Thermometers and pyrometers, not combined with other instruments: Other: Other: Other: Other.” 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 at https://hts.usitc.gov/current.
The holding set forth above applies only to the specific factual situation and merchandise description as identified in the ruling request. This position is clearly set forth in Title 19, Code of Federal Regulations (CFR), Section 177.9(b)(1). This section states that a ruling letter is issued on the assumption that all of the information furnished in the ruling letter, whether directly, by reference, or by implication, is accurate and complete in every material respect. In the event that the facts are modified in any way, or if the goods do not conform to these facts at time of importation, you should bring this to the attention of U.S. Customs and Border Protection (CBP) and submit a request for a new ruling in accordance with 19 CFR 177.2. Additionally, we note that the material facts described in the foregoing ruling may be subject to periodic verification by CBP.
This ruling is being issued under the provisions of Part 177 of the Customs and Border Protection 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, please contact National Import Specialist Jason Christie at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division