The tariff classification of crankshaft position sensor wheels from South Korea

N270502 November 17, 2015 CLA-2-73:OT:RR:NC:N1:113 CATEGORY: Classification TARIFF NO.: 7326.90.8588 Mr. Young Bin Oh Hyundai Motor Company 231 Yangjae 2-dong Seocho-gu, ASI/KR/KS013 Seoul, South Korea RE: The tariff classification of crankshaft position sensor wheels from South Korea Dear Mr. Oh: In your first letter dated June 2, 2015, you requested a tariff classification ruling on crankshaft position sensor wheels. In response to our request for additional information, our office received answers to our questions in your letter dated November 5, 2015. Detailed product information and a sample of the crankshaft position sensor wheel were submitted for our review. The products under consideration are identified as crankshaft position sensor wheels, item numbers 231412E000 (Wheel-C.K.P.S. NU) and 391902G000 (Wheel-C.K.P.S. THETA-GDI). The two items have the same shape and the same function. You indicated that each toothed crankshaft position sensor wheel in question is made of iron and features four holes in the internal diameter for mounting. The wheel is mounted to the engine crankshaft of a motor vehicle. You stated that “When the item is rotated, and one cut teeth (one cog) is wider than the other (even though the length of the teeth match), the crankshaft position sensor detects the speed of rotation by two teethes differing.” The crankshaft position sensor recognizes the speed of revolution and decides the fuel injection amount according to the revolution count (revolutions per minute). You suggest classification for the crankshaft position sensor wheels in subheading 8483.90, Harmonized Tariff Schedule of the United States (HTSUS), which provides for transmission shafts (including camshafts and crankshafts) and cranks…gears and gearing…parts thereof…toothed wheels, chain sprockets and other transmission elements presented separately; parts.  However, based on the submitted information: “It does not transmit torque, which means it has nothing to do with the function of transmitting power”. As such, heading 8483, HTSUS, is precluded. Please note that heading 7326, HTSUS, provides for other articles of iron or steel.  Heading 7326 covers a wide range of iron or steel articles that are not more specifically provided for elsewhere in the HTSUS.  Therefore, it is the opinion of this office that the crankshaft position sensor wheels under consideration are classifiable under heading 7326, HTSUS, because the items in question are not provided for more specifically in another heading of the HTSUS. The applicable subheading for the crankshaft position sensor wheels, item numbers 231412E000 (Wheel-C.K.P.S. NU) and 391902G000 (Wheel-C.K.P.S. THETA-GDI), will be 7326.90.8588, HTSUS, which provides for other articles of iron or steel, other…other. The rate of duty will be 2.9 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 Ann Taub at [email protected]. Sincerely, Gwenn Klein Kirschner Director National Commodity Specialist Division