CLA-2-90:RR:NC:MM:105 D89283
Mr. Robert J. Resetar
Porsche Cars North America, Inc.
980 Hammond Drive, Suite 1000
Atlanta, GA 30328
RE: The tariff classification of a Motor Vehicle Air Mass Sensor from Germany
Dear : Mr. Resetar:
In your letter, dated March 11, 1999, you requested a tariff classification ruling.
You state, “Its purpose is to measure the mass of the air entering the engine via the Air Cleaner.” From the sample and your description, it is clear that the device emits an analog electric signal which would show its measurement of the mass of air flowing through it if it were attached to a simple output device, appropriately calibrated. It works by measuring the speed at which a heated element cools, obviously based on the assumption that the flow around it is normal atmospheric air.
Explanatory Note I-A to 9026 includes flowmeters, which “indicate the rate of flow (in volume or weight per unit time)...” Weight and mass are interchangeable at standard gravity.
You propose classification in:
1. HTS 9027.10, but the device does not provide any analysis of the contents of the air passing through, only its total quantity.
2. HTS 9031.80, but the flowmeters, etc. of 9026 are excluded from 9031 by its Explanatory Note Exclusion g.
The applicable subheading for this item will be 9026.80.2000, Harmonized Tariff Schedule of the United States (HTS), which provides for, inter alia, “electrical” apparatus for measuring or checking the flow of gases. 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).
As you have requested, your sample is being returned to you, in a separate mailing.
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 James Sheridan at 212-637-7037.
Sincerely,
Robert B. Swierupski
Director,
National Commodity
Specialist Division