Mr. Robert J. Resetar
Porsche Cars North America, Inc.
980 Hammond Drive, Suite 1000
Atlanta, GA 30328
RE: The tariff classification of a digital tire pressure monitoring system from Germany
Dear Mr. Resetar:
In your letter dated February 13, 2004, you requested a tariff classification ruling. No samples were provided.
You indicate that you will import three elements of a digital tire pressure measurement system, which you refer to as an RDK.
Per your letter, “The Pressure Sensor, which is mounted at the tire valve, is a battery-powered device that sends pressure and temperature data to the Antenna
via a radio signal. The data is sent at 1-minute intervals for normal operation or at 0.8-second intervals for high-speed send operation. The Antenna transmits the data to the RDK Control Unit via electrical cables.
The RDK Control Unit receives the data, evaluates the temperature, pressure and rate of change of pressure and continuously displays the final values on the vehicle’s instrument cluster. Depending on certain variables, the Control Unit may provide the driver with a visual and acoustical “soft” warning when there is pressure loss due to normal tire operation, indicating that the tires should be checked and inflated at the next opportunity. Or, the Control Unit may provide the driver with visual and acoustical “hard” warning when a major loss of pressure is detected.”
Per your telephone conversation with NISA J. Wilson and NIS J. Sheridan on 2-23-04, the pressure measurement is accomplished with a piezoelectric element so we consider it to be electrical per Add. US Note 2 to HTS Chapter 90. The information you attached, on page 4.22/2004, indicates that the “Wheel Sender” includes the following components: Sender antenna, pressure sensor, temperature sensor, measurement and control electronics, and battery. From your letter, we understand that you will be importing just the pressure sensor, not a Wheel Sender.
You believe HTS 8543 applies to the Control Unit. However, it is not “other” since it is described by HTS 8512.
The applicable subheading for the Control Unit will be 8512.20.4040, Harmonized Tariff Schedule of the United States (HTS), which provides for visual signaling equipment of a kind used in motor vehicles. The rate of duty will be 2.5 percent ad valorem.
We agree that the applicable subheading for the Pressure Sensor will be 9026.20.4000, Harmonized Tariff Schedule of the United States (HTS), which provides for “electrical” instruments and apparatus for measuring or checking pressure. The rate of duty will be free.
We agree that the applicable subheading for the Antenna will be 8543.89.9695, Harmonized Tariff Schedule of the United States (HTS), which provides for “other” electrical machines and apparatus, having individual functions. The rate of duty will be 2.6 percent ad valorem.
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 J. Sheridan at 646-733-3012.
Robert B. Swierupski