The tariff classification of Encoders from Japan

NY L84393 April 28, 2005 CLA-2-85:RR:NC:N1:112 L84393 CATEGORY: Classification TARIFF NO.: 8543.89.4000 Carlos Ortega Customs & Trade Compliance Officer, Nissei America, Inc. Parts Department 1480 North Hancock St. Anaheim, CA 92807-1920 RE: The tariff classification of Encoders from Japan Dear Mr. Ortega: In your letter dated April 11, 2005, you requested a tariff classification ruling. The two items concerned are the Linear Encoder (Part No. 0352J0153-10) and the Absolute Encoder (Part No. 0352J0251-10). Their purpose is to convert mechanical motion into electrical energy and provide varying degrees of power to part of an Injection Molding Machine. You state in your letter that you consider Harmonized Tariff Schedule of the United States (HTS) subheading 9031.80, which provides for ... machines, not specified or included elsewhere ... : Other ... machines, as an appropriate classification of these items. Classification in the HTS is governed by the General Rules of Interpretation (GRIs). GRI 1. states that, “ ... classification shall be determined according to the terms of the headings ... “. General Note 3. (h) (vi) states, “ ... a reference to “headings” encompasses subheadings ... “. HTS subheading 8543.89.4000 provides for “ ... transducers ... ”. The McGraw-Hill Encyclopedia of Science and Technology defines “transducer” as “A device that converts variations in one energy form into corresponding variations in another, usually electrical form.” The applicable subheading for the Linear Encoder (Part No. 0352J0153-10) and the Absolute Encoder (Part No. 0352J0251-10) will be 8543.89.4000, Harmonized Tariff Schedule of the United States (HTS), which provides for Electrical ... apparatus, having individual functions, not specified or included elsewhere ... : Other ... apparatus: Other: Electric ... transducers ... . The rate of duty will be 2.6%. 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 Richard Laman at 646-733-3017. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division