CLA-2-90:OT:RR:NC:N1:105
Robert Jeffrey Satterlee
Supply Chain Customs
4607 44th Street SE
Grand Rapids, MI 49512
RE: The tariff classification of aluminum parts of Automotive Particle Benches and Automotive Particle Analyzers from China.
Dear Mr. Satterlee:
In your letter dated July 27, 2022, on behalf of your client, Sensors Inc., you requested a tariff classification ruling. Descriptive information was provided for our review.
The items under consideration are aluminum parts for gas detection merchandise, which includes an Automotive Particle Bench and Automotive Particle Analyzer. The Automotive Particle Bench (APB) is a standalone bench used as a particle number counter within a particle number analyzer. The APB is fully integrated into the Automotive Particle Analyzer (APA) and sold as a complete turnkey optical particle number measuring instrument. The items are designed to measure tailpipe particulate emissions of diesel and gasoline cars and trucks to detect high emitters during a periodic technical inspection. The system uses an evaporator process along with an optical laser beam reader that determines the tailpipe particulate emissions.
The APB and APA are very similar to the products in ruling HQ 967156 (dated June 14, 2004) and would be classified, as you suggested in your letter, in subheading 9027.10.4000, Harmonized Tariff Schedule of the United States, HTSUS. We must then determine whether the parts in question are proprietary parts to the APB and APA or whether they are more appropriately classified as an article of metal.
As stated in your request, each of the items are machined to specific parameters from 6061 aluminum extruded flat stock and 6061 aluminum rolled stock. The articles are formed and machined to completion including being cut to shape, bent, and construction of the holes used for mounting and assembly. Each part is imported in bulk and are designed specifically for the APB and APA based on the specific specifications and diagrams of the importer.
The first item under consideration is described as a photodiode cover (part number 1406-183), which is a square aluminum cover with predrilled holes in each of the corners. The cover has specifically machined cutouts and shapes and is designed to protect the photo diode, optical printed circuit board and detector while also reducing electrical noise in the optical instrument.
The second item under consideration is described as a main block (part number 2508-035), which acts as the primary skeleton of the bench. The device has multiple specifically machined cutouts and holes and is used to mount all of the critical optical and flow instruments.
The third item under consideration is described as a lens holder (part number 2508-037), which is a square aluminum device with mounting holes drilled in each corner. The device has a protruding round piece coming out of the center that is designed to hold the lenses needed for optical focusing.
The fourth item under consideration is described as a peltier mount (part number 2508-039), which is a uniquely shaped elongated aluminum article that acts as the mechanical connection between the peltier and the condenser.
The fifth item under consideration is described as a light stop (2508-042), which is a square aluminum part with a cone shape protruding from the center and is placed opposite the laser. The light stop is required for proper function of the optical instrument and accurate particle count.
It is our opinion that each of the aluminum articles are proprietary parts and applicable to Chapter 90 note 2(b), which states: “Other parts and accessories, if suitable for use solely or principally with a particular kind of machine, instrument or apparatus, or with a number of machines, instruments or apparatus of the same heading (including a machine, instrument or apparatus of heading 9010, 9013, or 9031) are to be classified with the machines, instruments or apparatus of that kind.”
Accordingly, as suggested in your letter, the applicable subheading for the photodiode cover (part number 1406-183), the main block (part number 2508-035), the lens holder (part number 2508-037), the peltier mount (part number 2508-039) and the light stop (2508-042) will be 9027.90.5995, HTSUS, which provides for “Instruments and apparatus for physical or chemical analysis (for example, polarimeters, refractometers, spectrometers, gas or smoke analysis apparatus); instruments and apparatus for measuring or checking viscosity, porosity, expansion, surface tension or the like; instruments and apparatus for measuring or checking quantities of heat, sound or light (including exposure meters); microtomes; parts and accessories thereof: Microtomes; parts and accessories: Parts and accessories: Of electrical instruments and apparatus: Other: Other: Other.” The general rate of duty will be free.
Pursuant to U.S. Note 20 to Subchapter III, Chapter 99, HTSUS, products of China classified under subheading 9027.90.5995, HTSUS, unless specifically excluded, are subject to an additional 25 percent ad valorem rate of duty. At the time of importation, you must report the Chapter 99 subheading, i.e., 9903.88.01, in addition to subheading 9027.90.5995, HTSUS, listed above.
The HTSUS is subject to periodic amendment, so you should exercise reasonable care in monitoring the status of goods covered by the Note cited above and the applicable Chapter 99 subheading. For background information regarding the trade remedy initiated pursuant to Section 301 of the Trade Act of 1974, including information on exclusions and their effective dates, you may refer to the relevant parts of the USTR and CBP websites, which are available at https://ustr.gov/issue-areas/enforcement/section-301-investigations/tariff-actions and https://www.cbp.gov/trade/remedies/301-certain-products-china respectively.
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 Jason Christie at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division