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 an oil pressure sensor assembly from South Korea
Dear Mr. Oh:
In your letter dated November 26, 2015, you requested a tariff classification ruling.
The product to be imported is referred to as Assembly-Oil Cover & Oil Pressure Sensor Harness and identified by item code 211603CKB0. This assembly is comprised of an oil pressure sensor with harness, a rubber O-ring and an oil cover. The unit is mounted to the engine cylinder block of a motor vehicle and is designed to measure engine oil pressure. As oil passes through the assembly, the sensor measures the oil pressure and transmits a signal to the electronic control unit (ECU). Based on the information provided, this office finds that the essential character of the subject assembly is imparted by the oil pressure sensor.
You suggest classification of the assembly in subheading 8409.91.0000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Parts suitable for use solely or principally with the engines of heading 8407 or 8408: Suitable for use solely or principally with spark-ignition internal combustion piston engines. This office disagrees with your proposed classification.
Classification under the HTSUS 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.
Pursuant to Section Note 1(m) to Section XVI, “Articles of Chapter 90” are excluded from this section. As such, your suggested classification of the subject assembly in subheading 8409.91.0000, HTSUS, is precluded.
The applicable subheading for the oil pressure sensor assembly will be 9026.20.4000, 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.
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