The tariff classification of a PCB position sensor from Germany

N328399 October 18, 2022 CLA-2-85:OT:RR:NC:N2:212 CATEGORY: Classification TARIFF NO.: 8543.70.4500 Linda Perry Smith & Nephew, Inc. 7135 Goodlett Farms Parkway Cordova, TN 38116 RE: The tariff classification of a PCB position sensor from Germany Dear Ms. Perry: In your letter dated September 27, 2022, you requested a tariff classification ruling. The merchandise under consideration is identified as the Aurora 6DOF PCB sensor, model number DDDS-610-093-01. The subject sensor is comprised of magnetic wire coils installed on the top of a printed circuit board (PCB). You state that this sensor will be used within the Trigen Sureshot Distal Targeting System, which is a surgical tool used to target the correct location and place screws within a patient to repair broken bones. In use, the subject sensor is placed on the tip of a probe that is inserted into the patient’s body where the screw needs to be placed. The sensor creates a magnetic field that reacts to the presence of a metal targeter on the outside of the body. When this magnetic field is interrupted by the metal targeter, an electrical signal is sent to the display of the system, notifying the practitioner of the correct location to insert the screw. In this way, the sensor acts as a transducer. In your letter, you suggest the applicable subheading for the 6DOF Sensor to be 9031.90.9195, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Measuring or checking instruments, appliances and machines, not specified or included elsewhere in this chapter; profile projectors; parts and accessories thereof: Parts and accessories: Other: Other: Other.” We disagree. The sensor operates by reading a magnetic field, which in turn allows the surgeon to place the screw/nail in the proper location. As stated in your replies, the sensor does not provide any measurements such as inches, rpm, or psi, but rather indicates the position relative to the device they are installed in. Therefore, the sensor is neither a measuring nor checking instrument, appliance, or machine for the purpose of Chapter 90, HTSUS. Accordingly, subheading 9031.90.9195, HTSUS, is excluded from consideration. In the alternative, you propose classifying the PCB sensor under subheading 9018.90.8000, HTSUS, which provides for other instruments and apparatus used in medical, surgical, dental or veterinary sciences, and parts and accessories thereof. We further disagree. Although the complete Smith & Nephew’s Trigen Sureshot Distal Targeting System is classified in heading 9018, HTSUS, the PCB sensor is a part of the probe, which itself is a component of the Smith & Nephew’s Trigen Sureshot Distal Targeting System. Chapter 90 Note 2 (a) states “[p]arts and accessories which are goods included in any of the headings of this chapter or of chapter 84, 85 or 91 (other than heading 8487, 8548 or 9033) are in all cases to be classified in their respective headings.” The PCB Sensor in question is a good included in a heading of chapter 85. As such it is excluded from classification in heading 9018, HTSUS. The applicable subheading for the Aurora 6DOF PCB sensor, model number DDDS-610-093-01 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