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HQ 961147




December 17, 1997

CLA-2 RR:CR:GC 961147 DWS

CATEGORY: CLASSIFICATION

TARIFF NO.: 9025.19.80

Ms. Laurie L. Anderson
Honeywell Inc.
P.O. Box 524
Minneapolis, MN 55440-0524

RE: Reconsideration of PC 865048; Thermocouples and Thermopiles; Explanatory Note 90.25(B)(5)(ii); Section XVI, Note 1(m); 8416.90.00

Dear Ms. Anderson:

This is in response to your letter of September 23, 1997, to the Customs Field National Import Specialist, Otey Mesa, California, requesting reconsideration of PC 865048, dated August 16, 1991, concerning the classification of thermocouples and thermopiles under the Harmonized Tariff Schedule of the United States (HTSUS). Your letter was referred to this office for a response.

FACTS:

The merchandise consists of thermocouples and thermopiles for gas pilot burners. The thermocouples are clamp type, screw-in type, or push-in type products which are mounted into the pilot burners. They provide power to the safety cut-off coil of the V family of gas valves. In response to a change in temperature, the thermocouples produce a 30 millivolt (mV) current to the pilot portion of the valve, opening or closing the valve. It is our understanding that the thermopiles, which are of the push-in type or screw-in type mounted into the pilot burners, operate in a similar manner as the thermocouples, except that, in response to a change in temperature, the thermopiles produce a 750 mV current to the pilot portion of the valve, opening or closing the valve.

ISSUE:

Whether the thermocouples and thermopiles are classifiable under subheading 8416.90.00, HTSUS, as parts of furnace burners, or under subheading 9025.19.80, HTSUS, as other thermometers, not combined with other instruments.

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:

8416.90.00: [f]urnace burners for liquid fuel, for pulverized solid fuel or for gas; mechanical stokers, including their mechanical grates, mechanical ash dischargers and similar appliances; parts thereof: [p]arts.

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

9025.19.80: [h]ydrometers and similar floating instruments, thermometers, pyrometers, barometers, hygrometers and psychrometers, recording or not, and any combination of these instruments; parts and accessories thereof: [t]hermometers and pyrometers, not combined with other instruments: [o]ther: [o]ther.

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

In PC 865048, Customs held the thermocouples and thermopiles to be classifiable under subheading 9025.19.00, HTSUS (the precursor subheading to 9025.19.80, 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 90.25(B)(5)(ii) (p. 1632) states:

(B) THERMOMETERS, THERMOGRAPHS AND PYROMETERS

This group includes:

(5) Electrical thermometers and pyrometers, such as:

(ii) Thermocouple thermometers and pyrometers based on the principle that the heating of the junction of two different electric conductors generates an electro-motive force proportional to the temperature. The combinations of metals used are generally: platinum with rhodium-platinum; copper with copper-nickel; iron with copper-nickel; nickel-chromium with nickel-aluminium.

It is our understanding that the subject thermocouples and thermopiles operate in a similar manner to the thermocouple thermometers described in Explanatory Note 90.25(B)(5)(ii). Both devices, in response to heat, produce a 30 mV and 750 mV current, respectively, to the pilot portion of the valve, opening the valve. Their reaction to the heat generates an electro-motive force (opening the valve) proportional to the rise in temperature.

Therefore, we find that the thermocouples and thermopiles are classifiable under subheading 9025.19.80, HTSUS.

You claim that the thermocouples and thermopiles are classifiable under subheading 8416.90.00, HTSUS. Section XVI, note 1(m), HTSUS, states:

1. This section does not cover:

(m) Articles of chapter 90.

Consequently, because the thermocouples and thermopiles are classifiable in chapter 90, HTSUS, they are precluded from classification in heading 8416, HTSUS.

HOLDING:

The thermocouples and thermopiles are classifiable under subheading 9025.19.80, HTSUS, as other thermometers, not combined with other instruments.

EFFECT ON OTHER RULINGS:

PC 865048 is affirmed.

Sincerely,

John Durant, Director
Commercial Rulings Division

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