RE: The tariff classification of a thermostat from Mexico

U.S. Department of Homeland Security U.S. Customs and Border Protection National Commodity Specialist Division One World Trade Center, Suite 51.201 New York, NY 10007 U.S. Customs and Border Protection N364423 September 1, 2026 CLA-2-90:OT:RR:NC:N1:105 CATEGORY: Classification TARIFF NO.: 9032.10.0090 Alexis Castaneda Bill Polkinhorn Inc. 2401 Portico Blvd. Calexico 92231 RE: The tariff classification of a thermostat from Mexico Dear Ms. Castaneda: In your letter dated August 20, 2026, on behalf of your client, Robertshaw Controls Company, you requested a tariff classification ruling. The device under consideration is described as the EA5-T-36U REVA thermostat, which is a commercial-grade, heavy-duty electric thermostat designed for precise temperature control in food service equipment such as commercial ovens, fryers, and sterilizers. Built with a steel housing featuring a corrosion-resistant finish, the control unit has heavy-duty silver alloy contacts designed to cycle electric heating elements up to 30 amps at 250V AC. The device operates on a mechanical principle of liquid expansion and snap action. As the oven heats up, a specialized thermal fluid inside the 11-inch bulb and 36-inch capillary tube expands, traveling toward a mechanical diaphragm or bellows inside the thermostat body. Once the internal fluid expansion reaches the temperature selected by the user, the diaphragm expands outward, activating a mechanism that opens the electrical contacts to safely cut power to the heating elements. When the oven cools down, the fluid contracts, the diaphragm retracts, and the contacts close again to resume the heating cycle. The applicable subheading for the EA5-T-36U REVA thermostat will be 9032.10.0090, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Automatic regulating or controlling instruments and apparatus; parts and accessories thereof: Thermostats: Other.” The general rate of duty will be 1.7 percent ad valorem. The duties cited above are current as of this ruling’s issuance. 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/.
This ruling does not address the applicability of any additional duties, taxes, fees, exactions and/or other charges, which may apply to the goods discussed herein. This includes, but is not limited to, tariffs and other duties as provided for in Subchapter III to Chapter 99, HTSUS. Thus, for example, in addition to the classification stated above, the merchandise covered by this ruling may also need to be reported with either the Chapter 99 provision under which an additional tariff applies or one of the Chapter 99 provisions covering exceptions to such tariffs. For further information to assist with the importation process, please refer to the frequently updated Cargo Systems Messaging Service (CSMS) messages at https://www.cbp.gov/trade/automated/cargo-systems-messaging-service and the Trade Remedies page at https://www.cbp.gov/trade/programs-administration/trade-remedies. 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 Jason Christie at [email protected]. Sincerely, (for) James P. Forkan Director National Commodity Specialist Division