The tariff classification of a Speed Sensor (Part Number 4651739500) from Korea.

N010493 May 4, 2007 CLA-2-85:RR:E:NC:N1:112 CATEGORY: Classification TARIFF NO.: 8543.70.4000 Howard D. Esterman Import and Trade Supervisor Kia Motors America, Inc. 111 Peters Canyon Road Irvine, CA 92606-1790 RE: The tariff classification of a Speed Sensor (Part Number 4651739500) from Korea. Dear Mr. Esterman: In your letter dated April 27, 2007, you requested a tariff classification ruling. The item concerned is an automobile, transmission shaft, speed sensor (Part # 4651739500). This item is use to monitor the speed at which the transmission shaft is rotating. It accomplishes this task by reacting to a metallic disc mounted on the transmission shaft. The speed sensor converts the rotational motion of the transmission shaft into electronic pulse-signals. These electronic pulse-signals are then utilized by the automobile’s microprocessors to recognize vehicle speed and engine timing. The applicable subheading for the Speed Sensor (Part # 4651739500) will be 8543.70.4000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Electrical machines and apparatus…: Other machines and apparatus: Electric synchros and transducers...”. The rate of duty will be 2.6%. 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 on World Wide Web at http://www.usitc.gov/tata/hts/. 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 Steve Pollichino at 646-733-3008. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division