CLA-2-85:OT:RR:NC:N2:212
Andy Lee
D & A Customs Services Inc.
152 West Walnut Street, Suite 260
Gardena, CA 90248
RE: The tariff classification of a wheel speed sensor from India
Dear Mr. Lee:
In your letter dated August 20, 2021, you requested a tariff classification ruling on behalf of your client, Iljin USA Corporation.
The merchandise under consideration is described as a automotive wheel speed sensor, which is comprised of multiple integrated circuit sensors enclosed within a plastic housing. The sensor acts as a transducer, in that it senses the change in a magnetic field, converts this to a digital signal, and sends this signal to another unit for interpretation. The subject sensor is meant to be placed within the wheel assembly of a vehicle in order to detect the speed of the wheel as well as road surface vibrations. This information is sent digitally to the vehicle’s Electronic Control Unit for use in the brake and road noise management systems.
In your submission, you suggest classification under subheading 9029.20.40, Harmonized Tariff Schedule of the United States ("HTSUS"), which provides for "Revolution counters, production counters, taximeters, odometers, pedometers and the like; speedometers and tachometers, other than those of heading 9014 or 9015; stroboscopes; parts and accessories thereof: Speedometers and tachometers; stroboscopes: Other speedometers and tachometers." We disagree. The integrated sensor does not indicate the number of revolutions, speed, output, etc., per unit of time. Rather, the sensor detects the change in the magnetic field and then transmits a digital signal. As such, classification in heading 9029, HTSUS, would not be appropriate.
The applicable subheading for the automotive wheel speed sensor will be 8543.70.4500, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Electrical machines and apparatus, having individual functions, not specified or included elsewhere in this chapter; parts thereof: Other machines and apparatus: Electric syncros and transducers; flight data recorders; defrosters and demisters with electric resistors for aircraft: Other.” The general rate of duty will be 2.6% as valorem.
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 the World Wide Web at https://hts.usitc.gov/current.
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 Luke LePage at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division