CLA-2-90:OT:RR:NC:N1:105
Micah Lautenbacher
Angst and Pfister North America Inc.
10391 Brecksville Road
Brecksville, OH 44141
RE: The tariff classification and country of origin of pressure sensors
Dear Mr. Lautenbacher:
In your letter dated July 31, 2025, you requested a tariff classification and country of origin ruling.
Descriptive literature was provided for our review.
The items under consideration are described as ultra-low-pressure sensors (APP-9U Series) designed for
applications requiring precise measurement of very low pressures, such as heating, ventilation, and air
conditioning (HVAC) units. The sensors have a measuring range from 0-5 mbar up to 200 mbar. Depending
on the specific sensor within the series, they can measure gauge, vacuum, and differential pressure using an
unamplified output with an accuracy of 0.5% full scale (FS). All of the sensors are similar in construction and
are only differentiated by variations in shape, the types of pressure they can handle, and full-scale pressure
range. These Micro-Electro-Mechanical System (MEMS) sensors consist of a piezoresistive silicon pressure
sensor chip and an integrated circuit for signal processing and the conversion of pressure into electrical
signals using the change in resistance under strain caused by pressure. This change in resistance is then
measured as a change in voltage, effectively turning physical pressure input into an electrical output.
The die (which is a piece of silicon containing a complete integrated circuit that has been cut from a larger
silicon wafer) is designed and manufactured in the United Kingdom and contains all of the sensor’s
electronic functionality. The process involves photolithography, ion-implantation, sputtering, wet and dry
etching, and finally probe inspection. The die is subsequently shipped to China, where the wire bonding is
attached, and the plastic components are molded before final encapsulation. Finally, an electrical continuity
and function test is performed prior to being packaged and shipped.
The applicable subheading for the ultra-low-pressure sensors (APP-9U Series) 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 general
rate of duty will be free.
Section 304 of the Tariff Act of 1930, as amended (19 U.S.C. 1304), provides that unless excepted, every
article of foreign origin imported into the United States shall be marked in a conspicuous place as legibly,
indelibly, and permanently as the nature of the article (or its container) will permit, in such a manner as to
indicate to the ultimate purchaser in the United States, the English name of the country of origin of the
article. Congressional intent in enacting 19 U.S.C. 1304 was “that the ultimate purchaser should be able to
know by an inspection of the marking on the imported goods the country of which the goods is the product.
The evident purpose is to mark the goods so that at the time of purchase the ultimate purchaser may, by
knowing where the goods were produced, be able to buy or refuse to buy them, if such marking should
influence his will.” See United States v. Friedlander & Co., 27 C.C.P.A. 297, 302 (1940).
Part 134 of the U.S. Customs and Border Protection (CBP) Regulations (19 CFR 134) implements the
country of origin marking requirements and exceptions of 19 U.S.C. 1304. Section 134.1(b), CBP
Regulations (19 CFR 134.1(b)), defines “country of origin” as the country of manufacture, production, or
growth of any article of foreign origin entering the United States. Further work or material added to an article
in another country must effect a substantial transformation in order to render such other country the “country
of origin” within the meaning of the marking laws and regulations.
A substantial transformation occurs when, as a result of the manufacturing process, a new and different
article emerges, having a distinct name, character or use, which is different from that originally possessed by
the article or material before being subjected to the manufacturing process. See United States v.
Gibson-Thomsen Co., Inc., 27 C.C.P.A. 267 (C.A.D. 98) (1940).
When determining the country of origin for purposes of applying current trade remedies under Section 301
and additional duties, the substantial transformation analysis is applicable. See, e.g., Headquarters Ruling
Letter H301619, dated November 6, 2018. The test for determining whether a substantial transformation will
occur is whether an article emerges from a process with a new name, character, or use different from that
possessed by the article prior to processing. See Texas Instruments Inc. v. United States, 681 F.2d 778
(C.C.P.A. 1982). This determination is based on the totality of the evidence. See National Hand Tool Corp. v.
United States, 16 C.I.T. 308 (1992), aff’d, 989 F.2d 1201 (Fed. Cir. 1993).
In this instance, the die from the United Kingdom has all of the sensor’s electronic functions and is
considered the core of the device. The processing in China is considered simple assembly and consists only
of wire bonding and encapsulation. The completed die has the ability to sense pressure when it leaves the
United Kingdom and is unchanged when it enters China. It does not have a new name, character, or use
different from that possessed by the article prior to processing in China. Accordingly, the origin of the
pressure sensors will be the United Kingdom.
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 of the United
Kingdom will be subject to an additional ad valorem rate of duty of 10 percent. At the time of entry, you
must report the Chapter 99 heading applicable to your product classification, i.e., 9903.02.66, in addition to
subheading 9026.20.4000, HTSUS, listed above.
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)
James Forkan
Acting Director
National Commodity Specialist Division