The tariff classification of a temperature sensor (thermistor) from South Korea

N309090 January 30, 2020 CLA-2-85:OT:RR:NC:N2:209 CATEGORY: Classification TARIFF NO.: 8533.40.8070 Jiyeon Jang SAMC Customs Law Firm Co., Ltd 1001, 10F, 53, Seonggogae-ro, Uiwang-si, Gyeonggi-do, Acecheonggye Tower Uiwang-si 16006 South Korea RE: The tariff classification of a temperature sensor (thermistor) from South Korea Dear Ms. Jang: In your letter dated January 21, 2020, you requested a tariff classification ruling on behalf of your client, Shinhung Global Co., Ltd. The item concerned is referred to as an NTC thermistor sensor (Part # 6322FR2046G). It consists of a diode-type NTC (Negative Temperature Coefficient) thermistor sensor/probe covered with a cap and terminated with an electrical connector. The electrical resistance provided by the NTC thermistor decreases as the surrounding temperature increases. The electrical resistance output is routed to a PCBA assembly/microcontroller, which then converts the resistance output into temperature data, the PCBA/microcontroller is not part of this request. This thermistor sensor is used within a variety of home appliances such as rice cookers, microwave ovens, refrigerators, etc. In your letter, you suggest classification of the thermistor in subheading 9025.19.8080, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Hydrometers and similar floating instruments, thermometers, pyrometers, barometers, hygrometers and psychrometers, recording or not, and any combination of these instruments; parts and accessories thereof: Thermometers and pyrometers, not combined with other instruments: Other: Other.” We disagree. The primary function of the thermistor is the ability to resist the flow of electrical current as the temperature changes. The device is not intended nor does it contain a readout of the temperature to display to the user. The temperature determinations are used solely by the internal components of the machine in which they are installed. As such, the classification in subheading 9025.19.8080, HTSUS, is precluded. The applicable subheading for the temperature sensor (thermistor) will be 8533.40.8070, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Electrical resistors (including rheostats and potentiometers), other than heating resistors; parts thereof: Other variable resistors, including rheostats and potentiometers: Other.. Other... Other.” The 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 the World Wide Web at https://hts.usitc.gov/current. 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, Steven A. Mack Director National Commodity Specialist Division