CLA-2-85:OT:RR:NC:N1:112
Darlene Enlow
GE Energy Services
7 Independence Pointe
Suite 300
Greenville, SC 29615
RE: The tariff classification of a linear variable displacement transformer from an unspecified country of origin
Dear Ms. Enlow:
In your letter dated May 26, 2011, you requested a tariff classification ruling.
The item concerned is referred to as a linear variable displacement transformer (LVDT). The LVDT is a position sensor which is used in a control gas valve assembly within a gas turbine. The LVDT is used to determine the position of the gas valve from the closed position to the fully opened position.
The transformer's internal structure consists of three solenoidal coils placed end-to-end around a tubular structure. The primary coil is positioned between a pair of identically wound secondary coils which are symmetrically spaced about the primary. This coil assembly is the stationary element of the LVDT position sensor. The moving element of the LVDT is a cylindrical ferromagnetic core. The ferromagnetic core gets attached to the object whose position is to be determined. The ferromagnetic core moves axially within the coil's hollow bore as the object to which it is attached moves.
In use, the LVDT's primary winding is powered by alternating current of a specific amplitude and frequency. The LVDT transmits an electrical output signal which is equal to the differential AC voltage between the two secondary windings. This electrical signal/output varies with the axial position of the ferromagnetic core within the LVDT coil assembly. This device is a common type of electromechanical transducer that is used to convert the rectilinear motion of an object into a corresponding electrical signal.
You propose classification of this position sensor in HTSUS Heading 9031 as a measuring or checking instrument, appliance or machine not specified or included elsewhere in HTS Chapter 90. CBP has ruled multiple times specifically that the position sensors which emit digital pulses when rotated or moved linearly are not classified in HTSUS Heading 9031. See, for example, Headquarters Ruling Letter 967103, dated July 20, 2004. This position sensor emits a varying electrical voltage, but its purpose is not to output a calibrated measurement in a standardized unit of measure such as inches, rpm, or psi, but to indicate the relative position of a specific gas valve “from the closed to the fully opened position.” It clearly is not used to determine whether gas valves “conform to an imperfection-free standard” as discussed regarding “Checking” in United States v. Corning Glass Works, decided by the US Court of Customs and Patent Appeals on November 16, 1978. It is therefore neither a measuring nor checking instrument, appliance, or machine for the purposes of HTSUS Chapter 90.
The applicable subheading for the linear variable displacement transformer (LVDT) will be 8543.70.4000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Electrical machines and apparatus…: Other machines and apparatus: Electric synchros and transducers;…”. The rate of duty will be 2.6%.
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