The tariff classification of parts of manostats from China.

N047335 January 14, 2009 CLA-2-90:OT:RR:NC:N1:105 CATEGORY: Classification TARIFF NO.: 9032.90.6040 Ms. Beth Shaw Trust Air Cargo (U.S.A.) Co. 1360 N. Wood Dale Road Wood Dale, IL 60191 RE: The tariff classification of parts of manostats from China. Dear Ms. Shaw: In your letter dated December 10, 2008, for Solid Rock LLC, you requested a tariff classification ruling. A sample was provided of a plastic housing with several components assembled inside it. The diagram in the Franklin Electric brochure of the completed products, the Monodrive and Subdrive models, indicates that the inputs to each Constant Pressure System will be the electrical output of an external pressure sensor attached to a pipe and the line electricity from a circuit breaker, and that the output will be electrical voltage to a motor/pump attached to the same pipe/tank. Its purpose is to give the instructions to the motor/pump to operate when needed to bring the pressure in the pipe to the desired value between 25 and 80 psi and maintain it there, stabilized against disturbances (which normally involve rapid water usage). The System includes ancillary equipment such as inductors and heat sinks to handle the large electrical loads generated. Harmonized System Explanatory Note I – A to 9032 indicates that a typical use of a manostat is to turn on and off a motor pump. In the near term, the 11-21-08 email from Solid Rock which you attached indicates that the importations in Phase 1 will be just the molded plastic housing and in Phase 2 will be the plastic housing “with the addition of the Bracket or ‘Bracket Assembly” and the Heatsink or ‘Heatsink Assembly’ assembled together…” In neither case will the import contain the populated printed circuit board which, we presume, will contain, among other things, the electronics for comparing the electrical signal from the pressure sensor to the desired value for the pressure and for giving instructions accordingly. General Harmonized System Explanatory Note II to Chapter 90 states: (II) INCOMPLETE OR UNFINISHED MACHINES, APPARATUS, ETC. (See General Interpretative Rule 2 (a))  Provided they have the essential character of the complete or finished article, incomplete or unfinished machines, appliances, instruments or apparatus are classified with the corresponding complete or finished articles (for example, a photographic camera or a microscope presented without its optical elements or an electricity supply meter without its totalling device). We do not consider either Phase 1 or Phase 2 to have the “essential character” of the complete manostat. In addition to essential functionality that will be absent, they also are not even recognizable by their shape, features, etc as a manostat to someone not familiar with the details of the completed item. Also, the 12-6-08 email from Solid Rock which you attached indicates that the “percentage of completion” for the Phase II is approximately “40%.” Separately imported parts, if identifiable as parts of this kind of device (see General Harmonized System Explanatory Note III to Chapter 90) or of this particular item (see Headquarters Ruling Letter 965546, 8-2-02), are classified in its heading if not excluded from HTSUS Chapter 90 by its Note 2-a or 1 or by HTSUS Add. US Rule of Interpretation 1-c (see HRLs 965968, 12-16-02, and 967233, 2-18-05.) Those exclusions do not appear to apply here. We agree that the applicable subheading for both Phase 1 and 2 will be 9032.90.6040, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Parts and accessories of manostats. The rate of duty will be 1.7 percent ad valorem. 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