CLA-2-73:OT:RR:NC:N1:113
Sam Gapinski
Temposonics, LLC
3001 Sheldon Dr.
Cary, NC 27513
RE: The tariff classification of a protective housing from Germany
Dear Mr. Gapinski:
In your letter dated January 20, 2026, you requested a tariff classification ruling. Technical information was
submitted with your request.
The item under consideration is described as a protective housing (Part # 404271) designed to secure and
protect the electrical components of a magnetostrictive linear position sensor in an ambulatory stretcher. The
cylindrically shaped stainless steel housing weighs .359 pounds and has an overall length of 72.8 millimeters
(mm). The protective housing features three main sections: one end is a threaded cylinder with a width of
16.8 mm, a hexagonal bolt head sits in the middle, and the opposite end has a smooth open cylinder with a
width of 34 mm. Furthermore, running through the center of the housing is a 7.15 mm circular opening.
Heading 7326 of the Tariff Schedule of the United States (HTSUS), is a residual or basket provision which
covers a wide range of iron or steel articles that are not more specifically provided for elsewhere in the
HTSUS. The Explanatory Notes (ENs) to heading 7326 state that “This heading covers all iron or steel
articles obtained by forging or punching, by cutting or stamping or by other processes such as folding,
assembling, welding, turning, milling or perforating other than articles included in the preceding headings of
this Chapter or covered by Note 1 to Section XV or included in Chapter 82 or 83 or more specifically
covered elsewhere in the Nomenclature.” An article of iron or steel can be classified in heading 7326 if it is
determined that the item is not more specifically provided for in any other heading of the tariff. The
protective housing is not specifically covered elsewhere in the tariff. Accordingly, it is classifiable in heading
7326, HTSUS. At importation this protective housing will be shipped on its own without any of the other
components used to assemble the sensor.
The applicable subheading for the protective housing will be 7326.90.8688, HTSUS, which provides for
“Other articles of iron or steel: Other: Other: Other: Other: Other.” The general rate of duty will be 2.9
percent ad valorem.
The 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/.
This ruling does not address the applicability of any additional duties, taxes, fees, exactions and/or other
charges, which may apply to the goods discussed herein. This includes, but is not limited to, tariffs and other
duties as provided for in Subchapter III to Chapter 99, HTSUS. Thus, for example, in addition to the
classification stated above, the merchandise covered by this ruling may also need to be reported with either
the Chapter 99 provision under which an additional tariff applies or one of the Chapter 99 provisions
covering exceptions to such tariffs.
For further information to assist with the importation process, please refer to the frequently updated Cargo
Systems Messaging Service (CSMS) messages at
https://www.cbp.gov/trade/automated/cargo-systems-messaging-service and Frequently Asked Questions on
the Trade Remedy/IEEPA page at
https://www.cbp.gov/trade/programs-administration/trade-remedies/IEEPA-FAQ.
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 Matthew Gay at [email protected].
Sincerely,
(for)
Denise Faingar
Designated Official Performing the Duties of the Division Director
National Commodity Specialist Division