CLA-2-85:OT:RR:NC:N1:112
Mr. Young Bin Oh
Hyundai Motor Company
231, Yangjae 2-dong
Seocho-gu, Seoul, Korea
ASI-KR-KS013-SEOUL
Korea
RE: The tariff classification of a crankshaft position sensor from South Korea
Dear Mr. Oh:
In your letter dated August 7, 2015, you requested a tariff classification ruling.
The item concerned is a crankshaft position sensor.
In use, this sensor would be mounted on the crankshaft of a passenger vehicle. This assembly uses a magnetic element to sense the rotations per minute (RPM) of the crankshaft. That information is forwarded to the engine control unit (ECU) of the automobile for use in ignition timing control and injection fuel mass.
You suggest classification of the crankshaft position sensor in subheading 9031.80, which provides for “Measuring or checking instruments and machines, not specified or included elsewhere in this chapter; profile projectors; parts and accessories thereof: Other instruments, appliances and machines.” However, since the subject sensor does not output a calibrated measurement in a standard unit of measure, but rather emits a varying electrical charge based on a change in position, it cannot be classified as a measuring or checking instrument, appliance or machine of chapter 90.
The applicable subheading for the crankshaft position sensor 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 [email protected].
Sincerely,
Gwenn Klein Kirschner
Director
National Commodity Specialist Division