The tariff classification of an air bag sensor assembly from Japan

NY E89773 December 10, 1999 CLA-2-85:RR:NC:1:112 E89773 CATEGORY: Classification TARIFF NO.: 8543.89.9695 Ms. Ikue Stoehr Toyota Motor Sales, U.S.A., Inc. 19001 South Western Avenue P.O. Box 2991 Torrance, CA 90509-2991 RE: The tariff classification of an air bag sensor assembly from Japan Dear Ms. Stoehr: In your letter dated November 11, 1999 you requested a tariff classification ruling. As indicated by the submitted sample and information, the air bag sensor assembly, identified as part number 89830-12001, is a left hand (driver’s side) air bag sensor for a Toyota Corolla automobile. It consists of a bracket with a metal housing containing an accelerometer that senses the change in vehicle velocity that occurs during a crash. The accelerometer itself is a printed circuit board populated with electronic components. The applicable subheading for the air bag sensor assembly, part number 89930-12001, will be 8543.89.9695, Harmonized Tariff Schedule of the United States (HTS), which provides for other electrical machines and apparatus, …, not specified or included elsewhere in Chapter 85, HTS. The rate of duty will be 2.6 percent ad valorem. For merchandise entered for consumption, or withdrawn from warehouse for consumption, on or after January 1, 2000, the rate of duty will also be 2.6 percent ad valorem. This ruling is being issued under the provisions of Part 177 of the Customs 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, contact National Import Specialist David Curran at 212-637-7049. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division