CLA-2-90:OT:RR:NC:N4:405
Donald Simpson OHL International
5101 South Broad Street
Philadelphia, PA 19112
RE: The tariff classification of a brake boost gauge sensor from the Philippines.
Dear Mr. Simpson:
In your letter dated March 24, 2011, on behalf of Continental Automotive Systems, Inc., you requested a tariff classification ruling. No samples were provided.
The merchandise at issue is referred to as a brake boost gauge sensor. The article is designed to be mounted to the brake booster assembly of an automobile. The sensor measures the vacuum level in the brake booster and sends a variable analog electric signal indicating that level to a separate control unit in the automobile. The control unit can read the vacuum level transmitted by the sensor, and increase or decrease the vacuum level as needed, by means of a pump.
We take it that the brake boost gauge sensor is imported separately from the brake booster assembly and the control unit. Based on the specifications you provided with your submission, the brake boost sensor gauge provides a direct measurement of vacuum. The sensor is capable of measuring pressure up to 40 kilopascals (kPa) within 1% accuracy. 40 kPa is a little less than 40% of standard atmosphere pressure.
The brake boost sensor gauge serves a function similar to that of the vacuum gauges described in Harmonized System Explanatory Note (III) to Chapter 90. Furthermore, while the method used by the device to measure pressure is not specified, considering the device is powered by a 5 volt supply current, we take it to be “electrical” as defined by Additional U.S. Note 2 to Chapter 90.
The applicable subheading for the brake boost gauge sensor will be 9026.20.4000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for which provides for "electrical" instruments and appliances for measuring or checking pressure. The 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 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 J. Sheridan at (646) 733-3012.
Sincerely,
Robert B. Swierupski
Director
National Commodity Specialist Division