CLA-2-90:OT:RR:NC:N1:105
Jaime Rodriguez
Topcon Agriculture Americas LLC
W5527 State Highway 106
Fort Atkinson, WI 53538
RE: The tariff classification of an ultrasonic height sensor from China
Dear Mr. Rodriguez:
In your letter dated September 12, 2018, you requested a tariff classification ruling.
The product at issue is described as an ultrasonic height sensor. The sensor is designed to be installed on agricultural equipment such as boom sprayers. The ultrasonic height sensor operates by emitting an ultrasonic pulse. The circuitry in the sensor analyzes the time elapsed between emitting and receiving the sonic waves and calculates the distance between the sensor and an object. The distance measurement is then transmitted to a separate control unit.
You suggest classification of the ultrasonic height sensor at issue in subheading 9031.80.8085, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “other” measuring and checking instruments, not specified or included elsewhere in Chapter 90. Based on the information provided, the ultrasonic sensors covered by your submission are performing a measuring function, specifically measuring distance between the sensor and an object. As such, it would be classifiable in Chapter 90. However, to be classified in heading 9031, an instrument must not be covered by a heading that appears elsewhere in the chapter.
Based on the information provided, the ultrasonic height sensor at issue performs a function similar to that of the ultrasonic sensors described in New York Ruling Letter (NYRL) N281448, dated December 22, 2016. In that ruling, ultrasonic sensors used to measure the distance between a vehicle’s bumper and a given object were found to be classified as rangefinders of heading 9015. The ultrasonic height sensors for agricultural equipment operate along the same principles as the sensors covered by NYRL N281448. Consequently, they too would be more appropriately classified in heading 9015.
The applicable subheading for the ultrasonic height sensor will be 9015.10.4000, HTSUS, which provides for Surveying (including photogrammetrical surveying), hydrographic, oceanographic, hydrological, meteorological or geophysical instruments and appliances, excluding compasses; rangefinders; parts and accessories thereof: Rangefinders: Electrical. The general rate of duty will be free.
Effective July 6, 2018, the Office of the United States Trade Representative (USTR) imposed an additional tariff on certain products of China classified in the subheadings enumerated in Section XXII, Chapter 99, Subchapter III U.S. Note 20(b), HTSUS. The USTR imposed additional tariffs, effective August 23, 2018, on products classified under the subheadings enumerated in Section XXII, Chapter 99, Subchapter III U.S. Note 20(d), HTSUS. Subsequently, the USTR imposed further tariffs, effective September 24, 2018, on products classified under the subheadings enumerated in Section XXII, Chapter 99, Subchapter III U.S. Note 20(f) and U.S. Note 20(g), HTSUS. For additional information, please see the relevant Federal Register notices dated June 20, 2018 (83 F.R. 28710), August 16, 2018 (83 F.R. 40823), and September 21, 2018 (83 F.R. 47974). Products of China that are provided for in subheading 9903.88.01, 9903.88.02, 9903.88.03, or 9903.88.04 and classified in one of the subheadings enumerated in U.S. Note 20(b), U.S. Note 20(d), U.S. Note 20(f) or U.S. Note 20(g) to subchapter III shall continue to be subject to antidumping, countervailing, or other duties, fees and charges that apply to such products, as well as to those imposed by the aforementioned Chapter 99 subheadings.
Products of China classified under subheading 9015.10.4000, HTSUS, unless specifically excluded, are subject to the additional 10 percent ad valorem rate of duty. At the time of importation, you must report the Chapter 99 subheading, i.e., 9903.88.03, in addition to subheading 9015.10.4000, HTSUS, listed above.
The tariff is subject to periodic amendment so you should exercise reasonable care in monitoring the status of goods covered by the Notice cited above and the applicable Chapter 99 subheading.
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 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