The tariff classification of a Hall Effect sensor assembly from Korea

N335341 September 25, 2023 CLA-2-85:OT:RR:NC:N2:212 CATEGORY: Classification TARIFF NO.: 8543.70.4500 Barbara Frennea Page and Jones Inc. 52 North Jackson Street Mobile, AL  36602 RE:  The tariff classification of a Hall Effect sensor assembly from Korea Dear Ms. Frennea: In your letter dated September 15, 2023, you requested a tariff classification ruling on behalf of your client, Mobis US Alabama. The merchandise under consideration is identified as the Sensor ASM-RR WHL SPD, part number 22921485. The subject device is comprised of a Hall Effect sensor on one end of an insulated cable and a specialized electrical connector at the other. You state that this complete device is used exclusively in a vehicle to detect the rotational speed of the wheels. The Hall Effect sensor acts as a transducer by creating a magnetic field around the target wheel. As the wheel rotates, the magnetic field is broken and an electrical impulse is sent to the vehicle’s Electronic Control Unit (ECU) for interpretation of the wheel’s speed and rotation. In your letter, you suggest the Hall Effect sensor to be classified in subheading 9029.20, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Revolution counters, production counters, taximeters, odometers, pedometers and the like; speedometers and tachometers, other than those of heading 9014 or 9015; stroboscopes; parts and accessories thereof: Speedometers and tachometers; stroboscopes.” We disagree. The subject sensor is not ascertaining the speed of the vehicle nor is it displaying a measurement on a gauge. Instead, the sensor acts as a transducer and provides information electronically to the ECU. Additionally, similar sensors have historically been classified outside of heading 9029, HTSUS. Accordingly, heading 9029, HTSUS, is excluded from consideration. The applicable subheading for the Sensor ASM-RR WHL SPD, part number 22921485 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 at https://hts.usitc.gov/current. The holding set forth above applies only to the specific factual situation and merchandise description as identified in the ruling request. This position is clearly set forth in Title 19, Code of Federal Regulations (CFR), Section 177.9(b)(1). This section states that a ruling letter is issued on the assumption that all of the information furnished in the ruling letter, whether directly, by reference, or by implication, is accurate and complete in every material respect. In the event that the facts are modified in any way, or if the goods do not conform to these facts at time of importation, you should bring this to the attention of U.S. Customs and Border Protection (CBP) and submit a request for a new ruling in accordance with 19 CFR 177.2. Additionally, we note that the material facts described in the foregoing ruling may be subject to periodic verification by CBP. This ruling is being issued under the provisions of Part 177 of the Customs and Border Protection 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, please contact National Import Specialist Luke LePage at [email protected]. Sincerely, Steven A. Mack Director National Commodity Specialist Division