CLA-2-85:OT:RR:NC:N1:112
Mr. Randy Rucker
Drinker Biddle & Reath
191 North Wacker Drive
Suite 3700
Chicago, IL 60606-1698
RE: The tariff classification of a Magnetic Encoder assembly from Japan
Dear Mr. Rucker:
In your letter dated January 5, 2011, you requested a tariff classification ruling.
The item concerned is referred to as a Magnetic Encoder (ME). This device is made of three components: a magnetic encoder ring, a metal slinger, and a rubber seal. The components give the ME the functions of both a magnetic encoder and a seal. The ME is part of a wheel speed sensor which is used in an antilock braking system (ABS) for automobiles. The wheel speed sensor is used to monitor wheel speed.
In use, the ME would be incorporated into an automobile’s wheel hub. The sensor ring spins at the speed of the wheel being monitored and creates an alternating change in the magnetic field read by the electronic sensor. The wheel speed sensor sends this alternating electrical signal/pulse to the ABS control module to identify wheel speed information. The ABS system uses this information to prevent wheel lock-up during hard braking.
The Magnetic Encoder (ME) is a composite good. It functions as a part of the speed sensor unit and as a seal for the wheel hub. In looking at this composite article we feel that the rubber seal and the metal slinger do not warrant equal consideration in comparison to the magnetic encoder ring when determining essential character. It is the opinion of this office that the magnetic encoder ring imparts the essential character. Therefore, classification is determined in accordance with General Rule of Interpretation (GRI) 3(b), which states that composite goods consisting of different materials or made up of different components… which cannot be classified by reference to 3(a), shall be classified as if they consisted of the material or component which gives them their essential character…
The applicable subheading for the Magnetic Encoder (ME) will be 8543.90.8880, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Electrical machines and apparatus…not specified or included elsewhere…: Parts: Other: Other: Other: Other.” The rate of duty will be 2.6 percent ad valorem.
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 (646) 733-3008.
Sincerely,
Robert B. Swierupski
Director
National Commodity Specialist Division