CLA-2-90:OT:RR:NC:N1:405
Young bin-Oh
Hyundai Motor Company
231, Yangjae 2-dong
Seocho-gu, Seoul
South Korea
RE: The tariff classification of a differential pressure sensor assembly from South Korea
Dear Mr. Oh:
In your letter dated October 1, 2015, you requested a tariff classification ruling.
The product to be imported is a differential pressure assembly identified by item code
392802F000. Comprised of a differential pressure sensor, silicon rubber hoses, steel clamps and a steel bracket, we find that the essential character of this assembly is imparted by the sensor. Based on the information provided, the assembly is mounted on the side of the vehicle’s diesel particulate filter (DPF) and is used to monitor its condition by measuring the difference in pressure between the front and rear differential pressure hoses. Once a certain level of pressure is detected by the sensor, it transmits a signal to the main electronic control unit (ECU). The ECU then sends out an engine post injection command that will increase exhaust gas temperature and remove the soot accumulation in the DPF.
The applicable subheading for the differential pressure sensor assembly will be 9026.20.4000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Instruments and apparatus for measuring or checking the flow, level, pressure or other variables of liquids or gases (for example, flow meters, level gauges, manometers, heat meters), excluding instruments and apparatus of heading 9014, 9015, 9028 or 9032; parts and accessories thereof: For measuring or checking pressure: Electrical. The rate of duty will be free.
You suggested classification of the subject assembly in subheading 8708.99, which provides for “Parts and accessories of the motor vehicles of headings 8701 to 8705: Other parts and accessories: Other: Other: Other.” This office disagrees with your proposed classification.
Classification under the Harmonized Tariff Schedule of the United States Annotated (HTSUSA) is made in accordance with the General Rules of Interpretation (GRI). GRI 1 provides that the classification of goods shall be determined according to the terms of the headings of the tariff schedule and any relative Section or Chapter Notes. The Harmonized Commodity Description and Coding System Explanatory Notes ("ENs") constitute the official interpretation of the Harmonized System at the international level. While neither legally binding nor dispositive, the ENs provide a commentary on the scope of each heading of the HTSUS and are generally indicative of the proper interpretation of these headings.
The ENs to Section XVII, (III) Parts and Accessories, (A) (8) exclude instruments and apparatus of Chapter 90, including those used on certain vehicles, such as (e) Manometers.
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 April Cutuli at [email protected].
Sincerely,
Gwenn Klein Kirschner
Director
National Commodity Specialist Division