CLA-2-90:OT:RR:NC:N1:105
Greg Fusco
Precision Assembly Technologies
160 Wilbur Place, Suite 400
Bohemia, NY 11720
RE: The tariff classification of a particulate matter sensor from China
Dear Mr. Fusco:
In your letter dated June 11, 2025, you requested a tariff classification ruling.
The item under consideration is the Sensirion SPS30 particulate matter sensor, which is a device that utilizes
a laser scattering method to measure the concentration of particles in the air. It works by directing a laser
beam through a controlled airflow containing airborne particles. The particles scatter the laser light, and the
sensor detects the scattered light using a photodiode. The intensity and pattern of the scattered light are then
analyzed to determine the concentration of particles. The sensor's internal algorithms process the electrical
signal to determine the concentration of particulate matter in the air, differentiating between various particle
sizes. The SPS30 outputs the measured particulate matter concentration, typically in terms of mass and
number of particles per unit volume. The device, in conjunction with the software, will alert users on their
smart device. Numerous sensors can be set up in different locations and linked through the same smart device
to alert the user of activity in one of the many locations. The SPS30 measures 41 mm by 41 mm by 12 mm
and weighs 26.3 grams.
The applicable subheading for the Sensirion SPS30 particulate matter sensor will be 9027.10.2000,
Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Instruments and apparatus
for physical or chemical analysis (for example, polarimeters, refractometers, spectrometers, gas or smoke
analysis apparatus); instruments and apparatus for measuring or checking viscosity, porosity, expansion,
surface tension or the like; instruments and apparatus for measuring or checking quantities of heat, sound or
light (including exposure meters); microtomes; parts and accessories thereof: Gas or smoke analysis
apparatus: Electrical.” The general rate of duty will be free.
Effective March 4, 2025, pursuant to U.S. Note 2(u) to Subchapter III, Chapter 99, all products of China and
Hong Kong as provided by heading 9903.01.24, HTSUS, other than products classifiable under headings
9903.01.21, 9903.01.22, and 9903.01.23, HTSUS, will be subject to an additional 20 percent ad valorem rate
of duty. At the time of entry, you must report the applicable Chapter 99 heading, i.e., 9903.01.24, in addition
to subheading 9027.10.2000 HTSUS, listed above.
Effective April 5, 2025, Executive Orders implemented “Reciprocal Tariffs.” All imported merchandise
must be reported with either the Chapter 99 provision under which the reciprocal tariff applies or one of the
Chapter 99 provisions covering exceptions to the reciprocal tariffs. At this time products from all countries
will be subject to an additional 10 percent ad valorem rate of duty. At the time of entry, you must report the
Chapter 99 heading applicable to your product classification, i.e. 9903.01.25, in addition to subheading
9027.10.2000, HTSUS, listed above.
Pursuant to U.S. Note 20 to Subchapter III, Chapter 99, HTSUS, products of China classified under
subheading 9027.10.2000, HTSUS, unless specifically excluded, are subject to an additional 25 percent ad
valorem rate of duty. At the time of importation, you must report the Chapter 99 subheading 9903.88.02 in
addition to subheading 9027.10.2000, HTSUS, listed above.
The HTSUS is subject to periodic amendment, so you should exercise reasonable care in monitoring the
status of goods covered by the Note cited above and the applicable Chapter 99 subheading. For background
information regarding the trade remedy initiated pursuant to Section 301 of the Trade Act of 1974, including
information on exclusions and their effective dates, you may refer to the relevant parts of the USTR and CBP
websites, which are available at
https://ustr.gov/issue-areas/enforcement/section-301-investigations/tariff-actions and
https://www.cbp.gov/trade/remedies/301-certain-products-china, respectively.
The tariffs and additional duties cited above are current as of this ruling’s issuance. 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 Jason Christie at [email protected].
Sincerely,
(for)
Steven A. Mack
Director
National Commodity Specialist Division