CLA-2-90:RR:NC:MM:105 H80290
Ms. Vicky Downing
Hitachi Automotive Products (USA)
475 Alaska Avenue
Torrance, CA 90503
RE: The tariff classification of an Air Flow Sensor Test Stand from Japan
Dear Ms. Downing:
In your letter, dated April 25, 2001, you requested a tariff classification ruling. No sample was submitted.
The import, when connected to high power air vacuum pump, which will not be included in the shipment, will be used to test if a Air Flow Sensor inserted into it is within specifications. Your information states that less than .1 percent of the decisions that the device has failed to meet specifications will actually be due to defects in the import.
The import will control, measure and regulate the flow of air through it and through the device. From the drawing, it has its own control box for mechanical parts, a sonic chamber, and an air horn. It has its own digital manometer to measure the air flow. Its measurement is compared to the measurement made be the inserted Air Flow Sensor, whose output has been connected electrically to the computer in the import. The import will then analyze and store the data from both, and that will be the basis for its determination whether the Sensor is within specifications or defective.
You propose classification in HTS 9026.80. However, as in HRL 961023 DWS, 12-16-97, which you cite in your letter, HTS 9031.80 has been applied to imports which are full systems determining if the device under test is defective, not HTS 9026.80, even when the measurement of air flow is an essential element in its operation. The import’s digital manometer, which, if imported separately, would clearly be classified in HTS 9026.80, is a relatively small element of the import.
We also note that HTS 9031 covers “Instruments, Appliances, and Machines,” which better describes the import than the “Instruments and Apparatus” of 9026. This is supported by a review of the Harmonized System Explanatory Notes for both Headings.
The applicable subheading for this item will be 9031.80.8085, Harmonized Tariff Schedule of the United States (HTS), which provides for “other”, non-“optical”, measuring or checking instruments, appliances, and machines. The general rate of duty will be 1.7 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 James Sheridan at 212-637-7037.
Sincerely,
Robert B. Swierupski
Director,
National Commodity
Specialist Division