The tariff classification of a body sensor from South Korea

N266961 August 20, 2015 CLA-2-85:OT:RR:NC:N1:112 CATEGORY: Classification TARIFF NO.: 8543.70.4000 Mr. Young Bin Oh Hyundai Motor Company 231, Yangjae 2-dong Seocho-gu, Seoul, Korea ASI-KR-KS013-SEOUL Korea RE: The tariff classification of a body sensor from South Korea Dear Mr. Oh: In your letter dated July 23, 2015, you requested a tariff classification ruling. The item concerned is a capacitive body sensor. In use, this sensor would be installed within the passenger seat of an automobile. The sensor uses electrostatic capacitance to help determine the relative size of any passenger within that seat. The sensor helps determine the size of an occupant using electrostatic capacitance. The automobiles electronic control unit (ECU) uses the sensor’s input to detect and determine if there is a child or small passenger occupying the passenger seat of the vehicle. Once the body size is determined by the ECU, a signal is issued which prevents the airbag from deploying if there is a child or small adult within the airbag deployment path, thereby preventing injury. You suggest classification of the capacitance body sensor in subheading 9031.80, which provides for “Measuring or checking instruments and machines, not specified or included elsewhere in this chapter; profile projectors; parts and accessories thereof: Other instruments, appliances and machines.” However, since the subject sensor is merely detecting the presence of a passenger and not providing an actual measurement, it does not function as a measuring or checking instrument, appliance or machine of chapter 90. The applicable subheading for the capacitive body sensor 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 Steven Pollichino at [email protected]. Sincerely, Gwenn Klein Kirschner Director National Commodity Specialist Division