CLA-2-90:OT:RR:NC:4:405
Ms. Lora Mayo-Brown
Robert Bosch LLC
8101 Dorchester Road
Charleston, South Carolina 29418
RE: The tariff classification of sensor elements for oxygen sensors
Dear Ms. Mayo-Brown:
In your letter dated March 15, 2013, on behalf of Robert Bosch LLC, you requested a tariff classification ruling. Two samples were provided together with the much larger components needed for an operational oxygen sensor.
You describe the samples as follows:
“1. The Thimble Sensor Element without the housing and other components (The Thimble Sensor Element by itself)”
“2. The Planar Sensor Element with an integrated heater without the housing and other components. (The Planar sensor Element by itself)”
The thimble element is approximately a cylinder, about 1 inch long and about .3 inch in outside diameter. The planar element is a thin plane about 2.5 inches long and .2 inch wide; it has a very thin overlay on about 20 percent of its surface on one side, which we take to be the heating element.
You state that the thimble element is “made of a special ceramic made up of zirconia and yttria” and that the main body of the planar element is “made up of many layers of ceramic.” However, in your telephone conversation with NIS 428 on March 22, 2013, you indicated that both samples include materials other than ceramic, without which they could not function as sensors.
From the information which you supplied, the “heating element” heats up itself, and thus the larger element, when the appropriate level of electricity is supplied to it. From the Bosch website, the heat supplied enables the oxygen measurement to be made accurately sooner than if only the gases themselves heated it since it must be an elevated temperature for the oxygen sensor to function properly.
You propose classification in subheading 9027.10.20, Harmonized Tariff Schedule of the United States (HTSUS). As in New York Ruling Letter J88011 – 105, dated September 11, 2003, that applies to instruments and appliances which “have an electrical output that is directly proportional to the parts per million of the gas of interest... (T)he ppm of that gas could be accurately displayed via an appropriately calibrated galvanometer attached to the device’s output.” For these two items, calibrated electrical sources, specialized wiring, etc. must be added to each in addition to a housing.
In general, for HTSUS Chapter 90, separately imported parts or accessories, if identifiable as suitable for use solely or principally as parts or accessories of this kind of device (see General Harmonized System Explanatory Note III to Chapter 90) or of one particular item see (Headquarters Ruling Letter 965546, 8-6-02), are classified in its heading if not excluded from that heading by Note 2(a) or (c) to Chapter 90 or by HTSUS Add. US Rule of Interpretation 1-c (see HRLs 965968, 12-16-02, and 967233, 2-18-05) or from Chapter 90 by its Note 1.
These items are clearly solely or principally used in complete oxygen sensors.
Regarding Note 1-c to Chapter 90, due to the ceramic and non-ceramic elements, all the nonsubordinate elements of both samples are described only as parts of oxygen sensors so that exclusion does not apply, noting the distinction in General Electric Medical Systems v. U.S, Court of Appeals for the Federal Circuit 00-1263, decided on April 19, 2001.
We have determined that the other exclusions cited do not apply.
The applicable subheading for both samples will be 9027. 90.58, HTSUS, which provides for “other,” “other” parts and accessories of electrical instruments and apparatus of HTSUS 9027. The rate of duty will be 1.7 percent ad valorem.
Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/.
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 J. Sheridan at (646) 733-3012.
Sincerely,
Thomas J. Russo
Director
National Commodity Specialist Division