The tariff classification of a Ceramic Resistive Heater for an automotive oxygen sensor system

PD F82918 February 22, 2000 CLA-2-OFO-HW B12 f82918 CATEGORY: Classification TARIFF NO.: 8516.80.8000 Mr. John F. Jager Corporate Customs Compliance Manager Toyota Tsusho America, Inc. 702 Triport Road Georgetown, Kentucky 40324 RE: The tariff classification of a Ceramic Resistive Heater for an automotive oxygen sensor system Dear Mr. Jager: In your letter of January 14, 2000, you requested a tariff classification ruling on a ceramic resistive heater for an automotive oxygen sensor system, Part Numbers TN193020-0110, 0140, 0160, 0190, 0220 and TN193020-0240. The subject item is described as a product made of ceramic material and is approximately 2.875 inches long with two metal leads extending from one end. In the United States the article will be incorporated into a connector and assembled into the oxygen sensor. Merchandise is classifiable under the Harmonized Tariff Schedule of the United States (HTSUS) in accordance with the General Rules of Interpretation (GRIs). GRI 1 states in part that for legal purposes, classification shall be determined according to the terms of the headings and any relative section or chapter notes, and provided the headings or notes do not require otherwise, according to GRIs 2 through 6. -2- There are several headings which merit consideration: Heading 8516 – The Explanatory Notes to Heading 8516 provide: Resistors remain classified here even if specialized for a particular machine or apparatus, but if assembled with parts other than a simple insulated former and electrical connections they are classified as parts of the machines or apparatus in question. Toyota Tsusho America has declared that the items have no parts assembled, no simple insulated former, and electrical connections. Heading 8544 – The Explanatory Notes to Heading 8544 provide: Wire, cable, et cetera remain classified in this heading if cut to length or fitted with connectors. Toyota Tsusho America has stated that the article does not incorporate a wire with electrical connectors. Heading 9032 – The Explanatory Notes to Heading 9032 provide: Apparatus for automatically controlling or regulating the flow or other variable of liquids or gases when entered separately are classifiable in their respective headings and not as parts in Heading 9032. Chapter 90 Note 3 provides that the functional unit provisions of Section XVI Note 4 apply to Chapter 90. Toyota Tsusho America has certified that there is no other component which plays a part in the resistive heating action. In addition, the heater does not include a metal hood which covers the heating resistor wire connections nor fit over the oxygen wire sensor. The Harmonized Commodity Description and Coding System Explanatory Notes (ENs) to the HTSUS, although not dispositive, provide guidance in understanding the scope of each heading of the Harmonized System as well as the GRIs, and are thus useful in ascertaining the classification of merchandise under the System. Hence, the article in its imported condition is a resistor and as such the item number for the ceramic heater will be 8516.80.8000 Electric Heating Resistor; Other at a FREE rate of duty. This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 CFR 177). -3- A copy of this ruling should be attached to the entry documents filed at the time the merchandise is imported. If the documents have been filed without a copy, the ruling should be brought to the attention of the Customs Officer handling this transaction. Sincerely, Joyce Henderson Port Director Otay Mesa, California