CLA-2-90:RR:NC:MM:105 E85993
Mr. Robert J. Resetar
Porsche Cars North America, Inc.
980 Hammond Drive, Suite 1000
Atlanta, GA 30328
RE: The tariff classification of a Counter Switch from Germany
Dear Mr. Resetar:
In your letter, dated August 9, 1999, you requested a tariff classification ruling. A sample, about 3 by 3 by 2 inches, was included.
You state:
“The Counter switch is a unit that counts the mileage of the vehicle via an electronic signal. At specific intervals: 30,000, 60,000 & 90,000 miles, the switch will make an electrical connection that illuminates the oxygen sensor warning light and the check engine light. After each interval, a mechanic must disengage the electrical connection by depressing the white reset button. However, the counter continues to accumulate mileage regardless of when the reset button is depressed.”
The import is essentially an odometer. It does not directly count the revolutions of the axles. However, per Harmonized System (HS) Heading 90.29’s Explanatory Note (EN) A-1, the use of a separate rotary encoder to emit electrical pulses proportional to those revolutions does not preclude classification in HS 90.29. Per its General EN, neither does the addition of a “simple...electric device for bringing a signaling apparatus...into action.” The import does convert the incoming electrical pulses into the equivalent of miles and keeps a running count despite interruptions. It lacks a display, but the same is usually true, for example, of the “electromagnetic counters used in automatic telephone exchanges...” cited in its EN A-2.
The applicable subheading for this item will be 9029.10.8000, Harmonized Tariff Schedule of the United States (HTS), which provides for, inter alia, odometers and the like. 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 James Sheridan at 212-637-7037.
Sincerely,
Robert B. Swierupski
Director,
National Commodity
Specialist Division