The tariff classification of a “Tailing Sensor” from an unspecified country of origin

N240870 May 7, 2013 CLA-2-85:OT:RR:NC:N1:109 CATEGORY: Classification TARIFF NO.: 8541.40.8000 Jill Sanchez Senior Tax Counsel Deere and Company One John Deere Place Moline, IL 61265 RE: The tariff classification of a “Tailing Sensor” from an unspecified country of origin Dear Ms. Sanchez: In your letter dated April 17, 2013, you requested a tariff classification ruling. The item concerned is referred to as a “Tailing Sensor”, part # PHT90206394/AH235611. This sensor is used in a combine harvester (a machine that harvests grain/crops) to determine the volume of material on a paddle grain elevator in the tailing return system. During the harvesting of grains the combine collects, thrashes and deposits grain in a grain tank. Incompletely thrashed grain is called “tailings” which need to be reprocessed by the combine. Part of the reprocessing process involves routing the “tailings” back through the combine via the tailing return system. In this system tailings are sent via a paddle grain elevator to a reprocessing section of the combine. The item concerned is an infrared laser detection module. It is used to determine the volume of material on the paddle grain elevator within the tailing return system. The sensor modules are used in pairs. In use they would be mounted opposite each other on the tailings elevator. Each module has one infrared laser emitter that transmits light and four evenly spaced infrared receivers. Each laser emitter transmits light across the elevator to the four evenly spaced receivers on the opposite side. If there is material in the elevator, it will block the emitted light. As the material accumulates the light to the four receivers would be blocked, starting with the receiver closest to the bottom and ending with the receiver forward the top of the elevator. Data, which conveys whether or not the light to a particular receiver is blocked, is sent to an external controller. The controller performs a calculation/analysis function which determines the volume of tailings within the grain elevator. The applicable subheading for the “Tailing Sensor”, part # PHT90206394/AH235611 will be 8541.40.8000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Photosensitive semiconductor devices…: Other: Optical coupled isolators”. The general rate of duty will be Free. 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 Steven Pollichino at (646) 733-3008. Sincerely, Thomas J. Russo Director National Commodity Specialist Division