CLA-2-85:OT:RR:NC:N2:212
Richard Safsten
Autoliv ASP, Inc.
3350 Airport Road Ogden, UT 84405
RE: The tariff classification of a steering wheel sensor from Spain
Dear Mr. Safsten:
In your letter dated May 16, 2024, you requested a tariff classification ruling.
The merchandise under consideration is identified as the Hands-Off Detection (HOD), which is described as a capacitive sensing system for use within a vehicle. The subject device is comprised of a Printed Circuit Board (PCB) populated with various electronics including integrated circuits, resistors, capacitors, and connectors. This PCB is encased within a plastic enclosure. The completed device is placed within the steering wheel of a vehicle.
In use, the sensing system creates a capacitive field that, through electrical conductivity, allows the PCB to detect when a driver’s hands are in contact with the steering wheel and the driver is in control of the vehicle. In certain autonomous driving scenarios, the system will alert the driver to take control of the driving task and place both hands on the steering wheel.
In your request, you state that the correct classification for the subject sensor system should be 8517.79.9999, Harmonized Tariff Schedule of the United States (HTSUS). We disagree.
The module uses a capacitive touch sensing system to detect the users hand position on an automobile steering wheel. The proposed subheading of 8517.79, HTSUS, provides for other parts of transmission or reception apparatus. Heading 8517, HTSUS, does not cover capacitive touch sensing modules, the function of which is to detect hand location. As such, subheading 8517.79, HTSUS, would be inapplicable.
The applicable subheading for the Hands-Off Detection sensor system will be 8543.70.9860, 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: Other: Other: Other: Other.” The general rate of duty will be 2.6% ad 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 at https://hts.usitc.gov/.
The holding set forth above applies only to the specific factual situation and merchandise description as identified in the ruling request. This position is clearly set forth in Title 19, Code of Federal Regulations (CFR), Section 177.9(b)(1). This section states that a ruling letter is issued on the assumption that all of the information furnished in the ruling letter, whether directly, by reference, or by implication, is accurate and complete in every material respect. In the event that the facts are modified in any way, or if the goods do not conform to these facts at time of importation, you should bring this to the attention of U.S. Customs and Border Protection (CBP) and submit a request for a new ruling in accordance with 19 CFR 177.2. Additionally, we note that the material facts described in the foregoing ruling may be subject to periodic verification by CBP.
This ruling is being issued under the provisions of Part 177 of the Customs and Border Protection 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, please contact National Import Specialist Luke LePage at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division