CLA-2-85 RR:NC:MM:109 I85491
Mr. Timothy Shepherd
Nissin Customs Service, Inc.
101 Mark Street
Suite G
Wood Dale, IL 60191
RE: The tariff classification of Accelerator Position Sensor (APS) from an unspecified country
Dear Mr. Shepherd:
In your letter dated September 11, 2002, you requested a tariff classification ruling on behalf of Keihin IPT Manufacturing Inc (KIPT).
The merchandise is described in your letter as an Accelerator Position Sensor (APS). The APS is a new component of a Honda automobile’s Electronic Throttle Control System (ETCS). There will be two models imported (Part Numbers37970-RDJ-A000 and 37970-RCA-A000). In a letter from Mr. Anthony A. Harvey of KIPT, which accompanied the ruling request, he stated “the changes made between the part numbers are minor.” A sample of the APS and drawings, which are representative of the two models, were furnished. Based on the drawings submitted, the APS contains a rheostat, which has two separate electrical circuits.
The function of the APS is to receive mechanical input from the accelerator pedal, convert it to an electrical signal, and send the signal to the electronic control unit (ECU), enabling the automobile to increase or decrease in speed. The rheostat, within the housing of the APS, is the device that transforms/converts the mechanical motion (input) to an electrical signal. The signal is then sent to the electronic control unit (ECU), which in turn signals the throttle body motor to open or close the butterfly valve in the throttle body, causing the car to accelerate or decelerate.
The combination of the APS, ECU, and the throttle body motor, replaces the standard cable that runs from the gas pedal directly to the throttle body. The APS is mounted inside the engine compartment of an automobile. The accelerator pedal is directly linked to the APS via a cable. The accelerator pedal actuates a drum on the APS unit. This mechanical motion is transformed into an electrical signal via an analog sensor and it is transmitted to the ECU. On automobiles designed to be equipped with the APS, should the APS unit fail, the car would be able to start and to run, but would not travel any faster than idle speeds.
Although the Accelerator Position Sensor is used in an automobile of Chapter 87, Note 2(f) of Section XVII of the Harmonized Tariff Schedule (HTS) excludes electrical machinery or equipment which would be classified in Chapter 85. The rheostat, a variable resistor, is electrical equipment, which is more specifically provided for in Chapter 85. Therefore, it cannot be classified in Chapter 87, which is part of Section XVII.
The applicable subheading for the Accelerator Position Sensor will be 8533.40.8040, Harmonized Tariff Schedule of the United States (HTS), which provides for “Other variable resistors, including rheostats and potentiometers: Other: Rheostat and resistor type motor starters and controllers.” The general rate of duty will be free.
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 Linda M. Hackett at 212-637-7048.
Sincerely,
Robert B. Swierupski
Director,
National Commodity
Specialist Division