CLA-2 RR:CR:GC 961147 DWS
Ms. Laurie L. Anderson
Honeywell Inc.
P.O. Box 524
Minneapolis, MN 55440-0524
RE: Reconsideration of PC 865048; Thermocouples and Thermopiles;
Explanatory Note 90.25(B)(5)(ii); Section XVI, Note 1(m);
8416.90.00
Dear Ms. Anderson:
This is in response to your letter of September 23, 1997, to
the Customs Field National Import Specialist, Otey Mesa,
California, requesting reconsideration of PC 865048, dated August
16, 1991, concerning the classification of thermocouples and
thermopiles under the Harmonized Tariff Schedule of the United
States (HTSUS). Your letter was referred to this office for a
response.
FACTS:
The merchandise consists of thermocouples and thermopiles
for gas pilot burners. The thermocouples are clamp type, screw-in type, or push-in type products which are mounted into the
pilot burners. They provide power to the safety cut-off coil of
the V family of gas valves. In response to a change in
temperature, the thermocouples produce a 30 millivolt (mV)
current to the pilot portion of the valve, opening or closing the
valve. It is our understanding that the thermopiles, which are
of the push-in type or screw-in type mounted into the pilot
burners, operate in a similar manner as the thermocouples, except
that, in response to a change in temperature, the thermopiles
produce a 750 mV current to the pilot portion of the valve,
opening or closing the valve.
ISSUE:
Whether the thermocouples and thermopiles are classifiable
under subheading 8416.90.00, HTSUS, as parts of furnace burners,
or under subheading 9025.19.80, HTSUS, as other thermometers, not
combined with other instruments.
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:
8416.90.00: [f]urnace burners for liquid fuel, for
pulverized solid fuel or for gas;
mechanical stokers, including their mechanical
grates, mechanical
ash dischargers and similar appliances; parts
thereof: [p]arts.
The general, column one rate of duty for goods classifiable
in this provision is
1.4 percent ad valorem.
9025.19.80: [h]ydrometers and similar floating
instruments, thermometers,
pyrometers, barometers, hygrometers and
psychrometers,
recording or not, and any combination of these
instruments; parts
and accessories thereof: [t]hermometers and
pyrometers, not
combined with other instruments: [o]ther: [o]ther.
The general, column one rate of duty for goods classifiable
in this provision is
3.1 percent ad valorem.
In PC 865048, Customs held the thermocouples and thermopiles
to be classifiable under subheading 9025.19.00, HTSUS (the
precursor subheading to 9025.19.80, 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
90.25(B)(5)(ii) (p. 1632) states:
(A) xxx
(B) THERMOMETERS, THERMOGRAPHS AND PYROMETERS
This group includes:
(1) - (4) xxx
(5) Electrical thermometers and pyrometers, such as:
(i) xxx
(ii) Thermocouple thermometers and pyrometers based on
the principle that the heating of the junction of two
different electric conductors generates an
electro-motive force proportional to the temperature. The combinations of metals used are generally: platinum with rhodium-platinum; copper with
copper-nickel; iron with copper-nickel;
nickel-chromium with nickel-aluminium.
It is our understanding that the subject thermocouples and
thermopiles operate in a similar manner to the thermocouple
thermometers described in Explanatory Note 90.25(B)(5)(ii). Both
devices, in response to heat, produce a 30 mV and 750 mV current,
respectively, to the pilot portion of the valve, opening the
valve. Their reaction to the heat generates an electro-motive
force (opening the valve) proportional to the rise in
temperature.
Therefore, we find that the thermocouples and thermopiles
are classifiable under subheading 9025.19.80, HTSUS.
You claim that the thermocouples and thermopiles are
classifiable under subheading 8416.90.00, HTSUS. Section XVI,
note 1(m), HTSUS, states:
1. This section does not cover:
(a) - (l) xxx
(m) Articles of chapter 90.
Consequently, because the thermocouples and thermopiles are
classifiable in chapter 90, HTSUS, they are precluded from
classification in heading 8416, HTSUS.
HOLDING:
The thermocouples and thermopiles are classifiable under
subheading 9025.19.80, HTSUS, as other thermometers, not combined
with other instruments.
EFFECT ON OTHER RULINGS:
PC 865048 is affirmed.
Sincerely,
John Durant, Director
Commercial Rulings Division