The tariff classification of an AQS and Ambient Sensor from South Korea

N010835 May 29, 2007 CLA-2-90:RR:NC:N1:105 CATEGORY: Classification TARIFF NO.: 9027.10.2000 Ms. Betty Gordon Hyundai Motor America P.O. box 20850 Fountain Valley, CA 92728-0850 RE: The tariff classification of an AQS and Ambient Sensor from South Korea Dear Ms. Gordon: In your letter dated May 2, 2007, you requested a tariff classification ruling. A sample, 97280 2B000, was provided. You state, “The AQS & Ambient sensor is a temperature and an air quality sensor used as an input for the heating ventilation air conditioning (HVAC) system. The fully automatic air conditioning (FATC) system uses this sensor as an input for control logic. This sensor is a thermistor to detect ambient temperature consisting of a resistor and an air quality sensor (AQS) to detect levels of contaminants in the air. The air quality sensor (AQS) consists of a printed circuit board, integrated circuit chip, carbon monoxide sensor, nitrogen oxide sensor, filters, resistors, diodes, & transistor. The ambient portion is used as an input for blower speed control and blend door control to maintain the desired temperature set-point of the customer. The AQS portion is used as an input to automatically put the HVAC system into recirculation mode if contaminants are detected in the air. The unit plugs into a wiring harness that worked on a 5 volt circuit.“ Although a thermistor, by itself, could not measure and electrically report a temperature reading, a thermometer is classified in HTSUS 9025. We agree that the sample is a composite good and that the AQS is covered by the last heading which equally merits consideration under General Rule of Interpretation 3-c of the Harmonized System. Although no details were provided on the method of measurement used by the AQS, especially from its size and multiple electrical contacts, it is likely “electrical” under HTSUS Chapter 90, Additional U.S. Note 2. We agree that the applicable subheading for your sample will be 9027.10.2000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for "electrical" gas or smoke analysis apparatus. The rate of duty will be 1.7 percent ad valorem. 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 J. Sheridan at 646-733-3012. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division