CLA-2-90:OT:RR:NC:N1:105
Casey Holder
Baker & Hostetler LLP
811 Main Street, Suite 1100
Houston, TX 77002
RE: The tariff classification of a tire sensor and a control unit from Italy
Dear Ms. Holder:
In your letter dated August 14, 2018, on behalf of Pirelli Tire LLC, you requested a tariff classification ruling.
Your submission concerns two products, identified as the Connesso Sensor Node CSN and the Connesso Control Unit (CCU). The products are components of the Pirelli Conesso tire monitoring system and will be imported separately from one another.
The Connesso Sensor Node is described as an in-tire sensor intended for use in passenger vehicles and light trucks. The Sensor Node is battery powered and designed to be affixed to a vehicle tire. The Sensor Node measures several tire parameters, including tire temperature and air pressure, and wirelessly transmits the measurement data collected to the CCU. The Sensor Node’s ability to measure air pressure, at a minimum, appears last among those headings (9026) that equally merit consideration in imparting the essential character to the good. The product serves a function similar to that of the tire pressure sensors described in New York Ruling Letter N188960, dated November 10, 2011. The CCU is said to serve as the hub of the Pirelli Connesso system. The battery powered device is designed to be attached to a vehicle’s windshield and communicates with the Sensor Nodes installed in each tire. The CCU receives the measurement data captured by the Sensor Nodes when the vehicle is in motion and at rest. Based on the information provided, the primary function of the CCU is to continuously collect the Sensor Nodes’ measurement data and wirelessly transmit this information to a connected device like a smartphone. A user can view the measurement data by means of a specially downloaded smartphone app.
In your submission you suggest classifying the CCU in subheading 9026.90, Harmonized Tariff Schedule of the United States (HTSUS), which provides for parts and accessories of instruments and apparatus for measuring or checking the checking the flow, level, pressure, or other variables of liquids or gases. The CCU, which does not evidently perform any independent measuring or checking function, is designed to work with an article of heading 9026 (i.e., the Sensor Nodes). However, Note 2(a) to Chapter 90 indicates that parts and accessories which are goods included in any of the headings of Chapters 84, 85, 91, or elsewhere in 90 are in all cases to be classified in their respective heading. Based on the information provided, the CCU would be more appropriately classified in a heading in Chapter 85, and thus would not be an article of subheading 9026.90.
The applicable subheading for the Sensor Node will be 9026.20.4000, HTSUS, which provides for Instruments and apparatus for measuring or checking the flow, level, pressure or other variables of liquids or gases (for example, flow meters, level gauges, manometers, heat meters)…; parts and accessories thereof: For measuring or checking pressure: Electrical. The rate of duty will be free.
The applicable subheading for the Connesso Control Unit will be 8517.62.0050, HTSUS, which provides for Telephone sets, including telephones for cellular networks or for other wireless networks; other apparatus for the transmission or reception of voice, images or other data, including apparatus for communication in a wired or wireless network (such as a local or wide area network), other than transmission or reception apparatus of heading 8443, 8525, 8527 or 8528; parts thereof: Other apparatus for transmission or reception of voice, images or other data, including apparatus for communication in a wired or wireless network (such as a local or wide area network): Machines for the reception, conversion and transmission or regeneration of voice, images or other data, including switching and routing apparatus: Other. The rate of duty will be free.
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 the World Wide Web at https://hts.usitc.gov/current.
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 Evan Conceicao at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division