RR:TC:MM 960633 DWS
Port Director of Customs
9400 Viscount Boulevard
El Paso, TX 79925
RE: IA 12/97; Automobile Knock Sensor; Transducer; Checking; HQ
952297;
Chapter 90, Note 2; Explanatory Note 85.41(D); 9032.90.60
Dear Port Director:
This is in response to your memorandum of May 2, 1997 (CLA
1-EP:C:C KC), relating to a request for internal advice submitted
by General Motors Corporation on February 27, 1997, concerning
the classification of an automobile knock sensor and a
transducer under the Harmonized Tariff Schedule of the United
States (HTSUS). We note that General Motors Corporation also
sent you a letter dated April 28, 1997, with additional
information concerning the classification of the transducer.
FACTS:
The merchandise consists of a knock sensor (Part #10456215)
and a transducer (Part #10487812N), which are for use in
automobiles. The knock sensor is a sensor designed to be part of
an automobile's electronic spark control system. Located on the
engine block, the knock sensor is designed to emit a low AC
voltage whenever it detects a low frequency, such as engine
knock. When a knock is detected, the voltage is transmitted to
the electronic control module (ECM). The ECM is located in the
passenger compartment and is the control center for a number of
engine and vehicle functions. An AC voltage monitor inside the
ECM will detect the voltage and trigger the ECM to adjust the
Electronic Spark Timing to commence retarding the knock. The
stronger the engine knock, the higher the voltage produced by the
knock sensor, and the greater amount of retardance provided by
the ECM.
The transducer is a piezoelectric ceramic device used in
conjunction with the knock sensor. It is a device used to
transmit the voltage emitted by the knock sensor directly to the
voltage monitor inside the ECM.
ISSUE:
Whether the automobile knock sensor is classifiable under
subheading 9031.80.80, HTSUS, as a measuring or checking
instrument, or under subheading 9032.90.60, HTSUS, as a part of
an automatic regulating or controlling instrument or apparatus.
Whether the transducer is classifiable under subheading
8541.60.00, HTSUS, as a mounted piezoelectric crystal, or under
subheading 9032.90.60, HTSUS, as a part of an automatic
regulating or controlling instrument or apparatus.
LAW AND ANALYSIS:
Classification of merchandise under the HTSUS is in
accordance with the General Rules of Interpretation (GRI's). GRI
1 provides that classification is determined according to the
terms of the headings and any relative section or chapter notes.
The HTSUS provisions under consideration are as follows:
8541.60.00: [d]iodes, transistors and similar semiconductor
devices;
photosensitive semiconductor devices,
including photovoltaic cells
whether or not assembled in modules or made
up into panels;
light-emitting diodes; mounted piezoelectric
crystals; parts thereof:
[m]ounted piezoelectric crystals.
Goods classifiable under this provision receive duty-free
treatment.
9031.80.80: [m]easuring or checking instruments, appliances
and machines, not
specified or included elsewhere in this
chapter; profile projectors;
parts and accessories thereof: [o]ther
instruments, appliances, and
machines: [o]ther.
The general, column one rate of duty for goods classifiable
under this provision
is 3 percent ad valorem.
9032.90.60: [a]utomatic regulating or controlling
instruments and apparatus;
parts and accessories thereof: [p]arts and
accessories: [o]ther.
The general, column one rate of duty for goods classifiable
under this provision
is 3 percent ad valorem.
We will first determine the classification of the knock
sensor under the HTSUS. It is claimed that the function of the
knock sensor is that of checking the engine for the presence of
engine knock. In HQ 952297, dated July 30, 1993, we stated that:
[t]he term "checking" is not defined in the HTSUS. A
tariff term that is not defined in the HTSUS or in the
Harmonized Commodity Description and Coding System Explanatory
Notes (EN) is construed in accordance with its common and commercial meaning. Nippon Kogasku (USA) Inc. v. United States,
69 CCPA 89, 673 F.2d 380 (1982). Common and commercial
meaning may be determined by consulting dictionaries, lexicons,
scientific authorities and other reliable sources. C.J. Tower
& Sons v. United States, 69 CCPA 128, 673 F.2d 1268 (1982).
In United States v. Corning Glass Works, 66 CCPA 25,27, 586
F.2d 822, 825 (1978), the Court of Customs and Patent Appeals,
quoting Webster's Third New International Dictionary, 381
(1971), stated:
"Check" is defined as "to inspect and ascertain the
condition of especially in order to determine that the
condition is satisfactory; *** investigate and insure accuracy,
authenticity, reliability, safety, or satisfactory performance of
***; to investigate and make sure about conditions or
circumstances ***."
As we have stated above, the knock sensor is designed to
emit a low AC voltage whenever it detects a low frequency, such
as engine knock. When a knock is detected, the voltage is
transmitted to the ECM. An AC voltage monitor inside the ECM
will detect the voltage and trigger the ECM to adjust the
Electronic Spark Timing to commence retarding the knock.
Therefore, it is our position that the knock sensor does perform
a checking function as defined above, and is described under
subheading 9031.80.80, HTSUS.
You claim that the knock sensor is a part of automatic
regulating or controlling instrument or apparatus, namely the
ECM. Chapter 90, note 2, HTSUS, states:
[s]ubject to note 1 above, parts and accessories for
machines, apparatus,
instruments or articles of this chapter are to be classified
according to the
following rules:
(a) Parts and accessories which are goods included in any of
the headings of
this chapter or of chapter 84, 85 or 91 (other than
heading 8485, 8548 or
9033) are in all cases to be classified in their
respective headings;
(b) Other parts and accessories, if suitable for use solely
or principally with a
particular kind of machine, instrument of apparatus,
or with a number of
machines, instruments or apparatus of the same heading
(including a
machine, instrument or apparatus of heading 9010, 9013
or 9031) are to be
classified with the machines, instruments or apparatus
of that kind;
(c) All other parts and accessories are to be classified in
heading 9033.
Even if the knock sensor is part of an automatic regulating
or controlling instrument or apparatus, it is a good of heading
9031, HTSUS. Therefore, in accordance with chapter 90, note
2(a), HTSUS, the knock sensor is precluded from classification
under subheading 9032.90.60, HTSUS. As the knock sensor is not
more specifically provided for elsewhere in the HTSUS, it is
classifiable under subheading 9031.80.80, HTSUS.
We will now determine the classification of the transducer
under the HTSUS. In understanding the language of the HTSUS, the
Harmonized Commodity Description and Coding System Explanatory
Notes may be utilized. The Explanatory Notes, although not
dispositive or legally binding, provide a commentary on the scope
of each heading of the HTSUS, and are generally indicative of the
proper interpretation of these headings. See T.D. 89-80, 54 Fed.
Reg. 35127, 35128 (August 23, 1989). In part, Explanatory Note
85.41(D) (p. 1515) states:
(D) MOUNTED PIEZO-ELECTRIC CRYSTALS
These are mainly barium titanate (including
polycrystalline polarised
elements of barium titanante), lead titanate zirconate or
other crystals of
heading 38.24 (see the corresponding Explanatory Note), or
quartz or
tourmaline crystals. They are used in microphones,
loudspeakers, ultrasonic
apparatus, stabilised frequency oscillating circuits, etc.
They are classified here
only if mounted. They are generally in the form of plates,
bars, discs, rings, etc.,
and must, at least, be equipped with electrodes or electric
connections. They
may be coated with graphite, varnish, etc., or arranged on
supports and they are
often inside an envelope (e.g., metal box, glass bulb). If,
however, because of
the addition of other components, the complete article
(mounting plus crystal)
can no longer be regarded as merely a mounted crystal but
has become
identifiable as a specific part of a machine or appliance,
the assembly is
classified as a part of the machine or appliance in question
. . .
Based upon information provided by the importer in its
letters to you and in subsequent statements to this office, it is
our understanding that the transducer meets the description of
mounted piezoelectric crystals given in Explanatory Note 85.41(D)
above. You do not appear to disagree with that description,
except that you claim the transducer is an identifiable part of
the ECM and should be classifiable under subheading 9032.90.60,
HTSUS. However, in accordance with Explanatory Note 85.41(D),
because it is our understanding that the transducer consists only
of a mounted piezoelectric crystal and does not, in its condition
as imported, have any additional components attached to it, it is
to remain a good classifiable under heading 8541, HTSUS.
Even if the transducer is part of an automatic regulating or
controlling instrument or apparatus, it is a good of heading
8541, HTSUS. Therefore, in accordance with chapter 90, note
2(a), HTSUS, the transducer is precluded from classification
under subheading 9032.90.60, HTSUS. As the transducer is not
more specifically classifiable elsewhere in the HTSUS, it is
classifiable under subheading 8541.60.00, HTSUS.
HOLDING:
The automobile knock sensor is classifiable under subheading
9031.80.80, HTSUS, as a measuring or checking instrument or
apparatus. Based upon information from the importer, the
transducer is classifiable under subheading 8541.60.00, as a
mounted piezoelectric crystal.
This decision should be mailed by your office to the
internal advice requester no later than sixty (60) days from the
date of this letter. On that date, the Office of Regulations and
Rulings will take steps to make the decision available to Customs
personnel via the Customs Rulings Module in ACS and the public
via the Diskette Subscription Service, Freedom of Information
Act, and other public access channels.
Sincerely,
John Durant, Director
Tariff Classification Appeals
Division