The tariff classification of ultrasonic parking sensors from Mexico

N311070 April 21, 2020 CLA-2-85:OT:RR:NC:N2:212 CATEGORY: Classification TARIFF NO.: 8543.70.4500 Daniel Cannistra Crowell & Moring, LLP 1001 Pennsylvania Avenue, NW Washington, DC 20004 RE: The tariff classification of ultrasonic parking sensors from Mexico Dear Mr. Cannistra: In your letter dated April 3, 2020, you requested a tariff classification ruling on behalf of your client, Valeo North America, Inc. There are two items under consideration with this request, identified as the Ultrasonic Park Assist (UPA) Sensor and the Active Parking Assist (APA) Sensor, which you state are intended to be used with automobiles. The items consist of a shielded PCBA, a Piezo disc, and other minor electronics that, together, act as a capacitive transducer. You state that the UPA sensor is used for general obstacle detection outside of the vehicle while the APA is used in conjunction with parking assistance system of the vehicle. However, the function of both units is identical. In use, the sensor is placed on the front or back bumper of a vehicle where they emit an ultrasonic pulse that is reflected by surrounding objects back to sensor for detection. If an object is detected as being too close to the vehicle, the sensor sends an electronic pulse through the vehicle’s ECU to notify the driver. In your request, you state that the subject sensors are accurately classified under subheading 8543.70.4500, Harmonized Tariff Schedule of the United States (HTSUS). We agree. The applicable subheading for the UPA and APA Sensors will be 8543.70.4500, HTSUS, which provides for “Electrical machines and apparatus, having individual functions, not specified or included elsewhere in this chapter; parts thereof: Other machines and apparatus: Electric synchros and transducers; flight data recorders; defrosters and demisters with electric resistors for aircraft: Other.” The general rate of duty will be 2.6% 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 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 Luke LePage at [email protected]. Sincerely, Steven A. Mack Director National Commodity Specialist Division