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HQ 960633



September 5, 1997

RR:TC:MM 960633 DWS

CATEGORY: CLASSIFICATION

TARIFF NO.: 8541.60.00; 9031.80.80

Port Director of Customs
9400 Viscount Boulevard
El Paso, TX 79925

RE: IA 12/97; Automobile Knock Sensor; Transducer; Checking; HQ 952297;
Chapter 90, Note 2; Explanatory Note 85.41(D); 9032.90.60

Dear Port Director:

This is in response to your memorandum of May 2, 1997 (CLA 1-EP:C:C KC), relating to a request for internal advice submitted by General Motors Corporation on February 27, 1997, concerning the classification of an automobile knock sensor and a transducer under the Harmonized Tariff Schedule of the United States (HTSUS). We note that General Motors Corporation also sent you a letter dated April 28, 1997, with additional information concerning the classification of the transducer.

FACTS:

The merchandise consists of a knock sensor (Part #10456215) and a transducer (Part #10487812N), which are for use in automobiles. The knock sensor is a sensor designed to be part of an automobile's electronic spark control system. Located on the engine block, the knock sensor is designed to emit a low AC voltage whenever it detects a low frequency, such as engine knock. When a knock is detected, the voltage is transmitted to the electronic control module (ECM). The ECM is located in the passenger compartment and is the control center for a number of engine and vehicle functions. An AC voltage monitor inside the ECM will detect the voltage and trigger the ECM to adjust the Electronic Spark Timing to commence retarding the knock. The stronger the engine knock, the higher the voltage produced by the knock sensor, and the greater amount of retardance provided by the ECM.

The transducer is a piezoelectric ceramic device used in conjunction with the knock sensor. It is a device used to transmit the voltage emitted by the knock sensor directly to the voltage monitor inside the ECM.

ISSUE:

Whether the automobile knock sensor is classifiable under subheading 9031.80.80, HTSUS, as a measuring or checking instrument, or under subheading 9032.90.60, HTSUS, as a part of an automatic regulating or controlling instrument or apparatus.

Whether the transducer is classifiable under subheading 8541.60.00, HTSUS, as a mounted piezoelectric crystal, or under subheading 9032.90.60, HTSUS, as a part of an automatic regulating or controlling instrument or apparatus.

LAW AND ANALYSIS:

Classification of merchandise under the HTSUS is in accordance with the General Rules of Interpretation (GRI's). GRI 1 provides that classification is determined according to the terms of the headings and any relative section or chapter notes.

The HTSUS provisions under consideration are as follows:

8541.60.00: [d]iodes, transistors and similar semiconductor devices; photosensitive semiconductor devices, including photovoltaic cells whether or not assembled in modules or made up into panels; light-emitting diodes; mounted piezoelectric crystals; parts thereof:
[m]ounted piezoelectric crystals.

Goods classifiable under this provision receive duty-free treatment.

9031.80.80: [m]easuring or checking instruments, appliances and machines, not specified or included elsewhere in this chapter; profile projectors; parts and accessories thereof: [o]ther instruments, appliances, and machines: [o]ther.

The general, column one rate of duty for goods classifiable under this provision is 3 percent ad valorem.

9032.90.60: [a]utomatic regulating or controlling instruments and apparatus; parts and accessories thereof: [p]arts and accessories: [o]ther.

The general, column one rate of duty for goods classifiable under this provision is 3 percent ad valorem.

We will first determine the classification of the knock sensor under the HTSUS. It is claimed that the function of the knock sensor is that of checking the engine for the presence of engine knock. In HQ 952297, dated July 30, 1993, we stated that:

[t]he term "checking" is not defined in the HTSUS. A tariff term that is not defined in the HTSUS or in the Harmonized Commodity Description and Coding System Explanatory Notes (EN) is construed in accordance with its common and commercial meaning. Nippon Kogasku (USA) Inc. v. United States, 69 CCPA 89, 673 F.2d 380 (1982). Common and commercial meaning may be determined by consulting dictionaries, lexicons, scientific authorities and other reliable sources. C.J. Tower & Sons v. United States, 69 CCPA 128, 673 F.2d 1268 (1982).

In United States v. Corning Glass Works, 66 CCPA 25,27, 586 F.2d 822, 825 (1978), the Court of Customs and Patent Appeals, quoting Webster's Third New International Dictionary, 381 (1971), stated:

"Check" is defined as "to inspect and ascertain the condition of especially in order to determine that the condition is satisfactory; *** investigate and insure accuracy, authenticity, reliability, safety, or satisfactory performance of ***; to investigate and make sure about conditions or circumstances ***."

As we have stated above, the knock sensor is designed to emit a low AC voltage whenever it detects a low frequency, such as engine knock. When a knock is detected, the voltage is transmitted to the ECM. An AC voltage monitor inside the ECM will detect the voltage and trigger the ECM to adjust the Electronic Spark Timing to commence retarding the knock. Therefore, it is our position that the knock sensor does perform a checking function as defined above, and is described under subheading 9031.80.80, HTSUS.

You claim that the knock sensor is a part of automatic regulating or controlling instrument or apparatus, namely the ECM. Chapter 90, note 2, HTSUS, states:

[s]ubject to note 1 above, parts and accessories for machines, apparatus, instruments or articles of this chapter are to be classified according to the following rules:

(a) Parts and accessories which are goods included in any of the headings of this chapter or of chapter 84, 85 or 91 (other than heading 8485, 8548 or
9033) are in all cases to be classified in their respective headings;

(b) Other parts and accessories, if suitable for use solely or principally with a particular kind of machine, instrument of 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;

(c) All other parts and accessories are to be classified in heading 9033.

Even if the knock sensor is part of an automatic regulating or controlling instrument or apparatus, it is a good of heading 9031, HTSUS. Therefore, in accordance with chapter 90, note 2(a), HTSUS, the knock sensor is precluded from classification under subheading 9032.90.60, HTSUS. As the knock sensor is not more specifically provided for elsewhere in the HTSUS, it is classifiable under subheading 9031.80.80, HTSUS.

We will now determine the classification of the transducer under the HTSUS. In understanding the language of the HTSUS, the Harmonized Commodity Description and Coding System Explanatory Notes may be utilized. The Explanatory Notes, although not dispositive or legally binding, provide a commentary on the scope of each heading of the HTSUS, and are generally indicative of the proper interpretation of these headings. See T.D. 89-80, 54 Fed. Reg. 35127, 35128 (August 23, 1989). In part, Explanatory Note 85.41(D) (p. 1515) states:

(D) MOUNTED PIEZO-ELECTRIC CRYSTALS

These are mainly barium titanate (including polycrystalline polarised elements of barium titanante), lead titanate zirconate or other crystals of heading 38.24 (see the corresponding Explanatory Note), or quartz or tourmaline crystals. They are used in microphones, loudspeakers, ultrasonic apparatus, stabilised frequency oscillating circuits, etc. They are classified here only if mounted. They are generally in the form of plates, bars, discs, rings, etc., and must, at least, be equipped with electrodes or electric connections. They may be coated with graphite, varnish, etc., or arranged on supports and they are often inside an envelope (e.g., metal box, glass bulb). If, however, because of the addition of other components, the complete article (mounting plus crystal) can no longer be regarded as merely a mounted crystal but has become identifiable as a specific part of a machine or appliance, the assembly is classified as a part of the machine or appliance in question . . .

Based upon information provided by the importer in its letters to you and in subsequent statements to this office, it is our understanding that the transducer meets the description of mounted piezoelectric crystals given in Explanatory Note 85.41(D) above. You do not appear to disagree with that description, except that you claim the transducer is an identifiable part of the ECM and should be classifiable under subheading 9032.90.60, HTSUS. However, in accordance with Explanatory Note 85.41(D), because it is our understanding that the transducer consists only of a mounted piezoelectric crystal and does not, in its condition as imported, have any additional components attached to it, it is to remain a good classifiable under heading 8541, HTSUS.

Even if the transducer is part of an automatic regulating or controlling instrument or apparatus, it is a good of heading 8541, HTSUS. Therefore, in accordance with chapter 90, note 2(a), HTSUS, the transducer is precluded from classification under subheading 9032.90.60, HTSUS. As the transducer is not more specifically classifiable elsewhere in the HTSUS, it is classifiable under subheading 8541.60.00, HTSUS.

HOLDING:

The automobile knock sensor is classifiable under subheading 9031.80.80, HTSUS, as a measuring or checking instrument or apparatus. Based upon information from the importer, the transducer is classifiable under subheading 8541.60.00, as a mounted piezoelectric crystal.

This decision should be mailed by your office to the internal advice requester no later than sixty (60) days from the date of this letter. On that date, the Office of Regulations and Rulings will take steps to make the decision available to Customs personnel via the Customs Rulings Module in ACS and the public via the Diskette Subscription Service, Freedom of Information Act, and other public access channels.

Sincerely,

John Durant, Director
Tariff Classification Appeals

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