CLA-2-85:OT:RR:NC:N2:212
Moon Kyung-jin
JINSOL Customs Consulting & Logistic Service
129, Gaetbel-ro, Yeonsu-gu
Incheon
South Korea
RE: The tariff classification of a wheel speed sensor cable from South Korea
Dear Mr. Kyung-jin:
In your letter dated August 28, 2025, you requested a tariff classification ruling on behalf of your client,
Hyundai Mobis Company, Ltd.
The merchandise under consideration is identified as the Extn Cable Assy RR W.S.S, LH, part number
58940XG000. The item is further described as a wheel speed sensor for use in a motor vehicle that detects
the rotational speed of the vehicle’s wheels, enabling the control system to recognize the driving conditions.
The device is comprised of a sensor head assembly, which contains the sensor Integrated Circuit (IC),
connected to a cable assembly with specialized connectors at the ends. The subject device is mounted near
the wheel hub of the vehicle and acts as a transducer by creating a magnetic field that, when broken by the
presence of a metal object (i.e. the wheel) creates an electrical signal that is sent to the Electronic Control
Unit (ECU) for interpretation.
In your request, you suggest that the correct classification for the subject assembly is 8543.70.4500,
Harmonized Tariff Schedule of the United States (HTSUS). We agree.
The applicable subheading for the Extn Cable Assy RR W.S.S, LH, part number 58940XG000, will be
8543.70.4500, 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
synchros and transducers; flight data recorders; defrosters and demisters with electric resistors for aircraft:
Other.” The general rate of duty will be 2.6% ad valorem.
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 South Korea
will be subject to an additional ad valorem rate of duty of 15 percent. At the time of entry, you must report
the Chapter 99 heading applicable to your product classification, i.e. 9903.02.56, in addition to subheading
8543.70.4500, 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 Luke LePage at [email protected].
Sincerely,
(for)
Denise Faingar
Acting Director
National Commodity Specialist Division