NY 0871911 - The tariff classification of an inductive pickup sensor used as part of an Antilock Brake System (ABS) from Germany - United States International Trade Commision Rulings

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NY 871911
MARCH 26, 1992

CLA-2-90:S:N:N1:102 871911

CATEGORY: CLASSIFICATION

TARIFF NO.: 9032.90.6080

Ms. Lyn S. Baker
Katten, Muchin & Zavis
525 West Monroe Street
Suite 1600
Chicago, Il 60661-3693

RE: The tariff classification of an inductive pickup sensor used as part of an Antilock Brake System (ABS) from Germany

Dear Ms. Baker:

In your letter dated February 11, 1992, on behalf of your client, Robert Bosch Corporation, you requested a tariff classification ruling.

The item in question is an inductive pickup sensor which is one of the two main components that make up the wheel speed sensor used on automotive antilock brake systems. Either three or four wheel speed sensors are used in each car, where they are placed either at the wheels or the differential to detect differences in the rotational speed of the wheels. The sensor arrangement consists of an impulse ring, which somewhat resembles a gear wheel, and an electronic proximity (inductive) sensor. As the car wheel rotates, the individual teeth on the wheel-mounted impulse ring move past the inductive sensor, generating an electrical pulse. The pulses from all monitored wheels are transmitted to the ABS electronic control module. It is this module that determines the amount of hydraulic fluid that flows to each wheel cylinder and therefore controls the braking speed of each wheel. The maintenance of a uniform wheel rotational speed is what allows the ABS to perform its anti-skid function.

The issue is whether or not the inductive sensor should be treated under the provision covering parts of speedometers or tachometers, HTS subheading 9029.90.8040, or as parts of automatic regulating and controlling instruments under subheading 9032.90.6080. Subheading 9032.89.60 is the provision under which the ABS control module is classifiable. Based on our review of the literature included with your submission, it is our opinion that the function of the sensor is not to report incremental wheel rotation for the purposes of measuring vehicle or engine speed, but rather to generate a frequency pulse count for the sole purpose of controlling wheel speed in emergency braking operations.

The applicable subheading for the ABS inductive sensor will be 9032.90.6080, Harmonized Tariff Schedule of the United States (HTS), which provides for other parts and accessories of automatic regulating or controlling instruments and apparatus, other. The rate of duty will be 4.9 percent ad valorem.

This ruling is being issued under the provisions of Section 177 of the Customs Regulations (19 C.F.R. 177).

A copy of this ruling letter should be attached to the entry documents filed at the time this merchandise is imported. If the documents have been filed without a copy, this ruling should be brought to the attention of the Customs officer handling the transaction.

Sincerely,

Jean F. Maguire
Area Director

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