The tariff classification of a Differential Pressure Sensor from the Philippines

NY M81800 April 11, 2006 CLA-2-90:RR:NC:N1:105 M81800 CATEGORY: Classification TARIFF NO.: 9026.20.4000 Mr. Gordon Rahschulte UPS Trade Management, Inc. 12380 Morris Road Alpharetta, GA 30005 RE: The tariff classification of a Differential Pressure Sensor from the Philippines Dear Mr. Rahschulte: In your letter dated March 27, 2006, for MOOG Controls Corporation, you requested a tariff classification ruling. No sample was submitted. The Differential Pressure Sensor DPS, Part C48902-001, will be connected to two different hydraulic lines. You state, “the DPS produces a direct current signal when a pressure differential exceeds a designed threshold. The direct current is superimposed upon an alternating current induced by an alternating supply voltage.” Harmonized System Explanatory Note III to HS 9026 includes “differential pressure gauges.” From your description and the coils noted in drawing you provided, the item appears to be electrical per Additional US Note 2 to HTS Chapter 90. Your primary proposed classification is in HTS 8803.80. However, these pressure sensors are more specifically provided for elsewhere, thus they are excluded from HTS 8803, as per Explanatory Note to Section XVII, III, [c]. The applicable subheading for the C48902-001 will be 9026.20.4000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “electrical” instruments and appliances for measuring or checking pressure. The rate of duty will be free. 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 World Wide Web at http://www.usitc.gov/tata/hts/. 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 J. Sheridan at 646-733-3012. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division