CLA-2-90:S:N:N1:102 871911
Ms. Lyn S. Baker
Katten, Muchin & Zavis
525 West Monroe Street
Suite 1600
Chicago, Il 60661-3693
RE: The tariff classification of an inductive pickup sensor used
as part of an Antilock Brake System (ABS) from Germany
Dear Ms. Baker:
In your letter dated February 11, 1992, on behalf of your
client, Robert Bosch Corporation, you requested a tariff
classification ruling.
The item in question is an inductive pickup sensor which is
one of the two main components that make up the wheel speed
sensor used on automotive antilock brake systems. Either three
or four wheel speed sensors are used in each car, where they are
placed either at the wheels or the differential to detect
differences in the rotational speed of the wheels. The sensor
arrangement consists of an impulse ring, which somewhat resembles
a gear wheel, and an electronic proximity (inductive) sensor. As
the car wheel rotates, the individual teeth on the wheel-mounted
impulse ring move past the inductive sensor, generating an
electrical pulse. The pulses from all monitored wheels are
transmitted to the ABS electronic control module. It is this
module that determines the amount of hydraulic fluid that flows
to each wheel cylinder and therefore controls the braking speed
of each wheel. The maintenance of a uniform wheel rotational
speed is what allows the ABS to perform its anti-skid function.
The issue is whether or not the inductive sensor should be
treated under the provision covering parts of speedometers or
tachometers, HTS subheading 9029.90.8040, or as parts of
automatic regulating and controlling instruments under subheading
9032.90.6080. Subheading 9032.89.60 is the provision under which
the ABS control module is classifiable. Based on our review of
the literature included with your submission, it is our opinion
that the function of the sensor is not to report incremental
wheel rotation for the purposes of measuring vehicle or engine
speed, but rather to generate a frequency pulse count for the
sole purpose of controlling wheel speed in emergency braking
operations.
The applicable subheading for the ABS inductive sensor will
be 9032.90.6080, Harmonized Tariff Schedule of the United States
(HTS), which provides for other parts and accessories of
automatic regulating or controlling instruments and apparatus,
other. The rate of duty will be 4.9 percent ad valorem.
This ruling is being issued under the provisions of Section
177 of the Customs Regulations (19 C.F.R. 177).
A copy of this ruling letter should be attached to the entry
documents filed at the time this merchandise is imported. If the
documents have been filed without a copy, this ruling should be
brought to the attention of the Customs officer handling the
transaction.
Sincerely,
Jean F. Maguire
Area Director
New York Seaport