The tariff classification of seeder sensors from China

N300581 October 12, 2018 CLA-2-90:OT:RR:NC:N1:105 CATEGORY: Classification TARIFF NO.: 9031.80.8085, 9903.88.01, 9817.00.50 Paula Connelly Law Offices of Paula M. Connelly 100 Trade Center, Suite 660 Woburn, MA 01801 RE: The tariff classification of seeder sensors from China Dear Ms. Connelly: In your letter dated September 13, 2018, on behalf of HBM, Inc., you requested a tariff classification ruling. Samples were provided. The products at issue in your submission are described as two models of seeder sensors, identified by the product numbers K-TLP/0.625IST2-1 and K-TPPI/101USA1-1. The sensors are specially designed for incorporation into mechanized precision seed planters. The two sensors serve a function similar to a strain gauge. When loads are applied to the seeder sensors during the seed planting process, the sensors measure the applied load and send said measurements to an electronic controller within the seed planting apparatus. The electronic controller will then determine if the downforce applied during the seeding process needs to be adjusted to ensure uniform and consistent seeding depth. As noted above, the two seeder sensors at issue serve a function akin to that of a strain gauge, and they resemble the special electrical instruments for measuring stress and strain described by Harmonized System Explanatory Note (I)(A)(29) to Heading 9031. The applicable subheading for the K-TLP/0.625IST2-1 and K-TPPI/101USA1-1 seeder sensors will be 9031.80.8085, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Measuring or checking instruments, appliances and machines, not specified or included elsewhere in this chapter; profile projectors; parts and accessories thereof: Other instruments, appliances and machines: Other: Other. The general rate of duty will be 0.8% ad valorem. Effective July 6, 2018, the Office of the United States Trade Representative (USTR) imposed an additional tariff on certain products of China classified in the subheadings enumerated in Section XXII, Chapter 99, Subchapter III U.S. Note 20(b), HTSUS.  The USTR imposed additional tariffs, effective August 23, 2018, on products classified under the subheadings enumerated in Section XXII, Chapter 99, Subchapter III U.S. Note 20(d), HTSUS.  Subsequently, the USTR imposed further tariffs, effective September 24, 2018, on products classified under the subheadings enumerated in Section XXII, Chapter 99, Subchapter III U.S. Note 20(f) and U.S. Note 20(g), HTSUS. For additional information, please see the relevant Federal Register notices dated June 20, 2018 (83 F.R. 28710), August 16, 2018 (83 F.R. 40823), and September 21, 2018 (83 F.R. 47974).  Products of China that are provided for in subheading 9903.88.01, 9903.88.02, 9903.88.03, or 9903.88.04 and classified in one of the subheadings enumerated in U.S. Note 20(b), U.S. Note 20(d), U.S. Note 20(f) or U.S. Note 20(g) to subchapter III shall continue to be subject to antidumping, countervailing, or other duties, fees and charges that apply to such products, as well as to those imposed by the aforementioned Chapter 99 subheadings. Products of China classified under subheading 9031.80.8085, HTSUS, unless specifically excluded, are subject to the additional 25 percent ad valorem rate of duty.  At the time of importation, you must report the Chapter 99 subheading, i.e., 9903.88.01, in addition to subheading 9031.80.8085, HTSUS, listed above. The tariff is subject to periodic amendment so you should exercise reasonable care in monitoring the status of goods covered by the Notice cited above and the applicable Chapter 99 subheading. In your submission you inquire about the eligibility of the two seeder sensors at issue to receive duty-free treatment under subheading 9817.00.50, HTSUS, which applies to machinery, equipment and implements to be used for agricultural and horticultural purposes. Per the documents provided with your submission, it is evident that the two seeder sensors are intended for use in agricultural pursuits. The sensors are specially designed to be incorporated into specific mechanized seeder models, and are not suitable for use with any other product. Consequently, the K-TLP/0.625IST2-1 and K-TPPI/101USA1-1 seeder sensors will be eligible for duty-free treatment under subheading 9817.00.50, provided the actual use requirements of Sections 10.131 through 10.139 of the Customs Regulations are satisfied. Please note that the additional duties imposed by headings 9903.88.01, 9903.88.02, 9903.88.03, and 9903.88.04 do not apply to goods for which entry is properly claimed under a provision of chapter 98 of the HTSUS, except for goods entered under headings 9802.00.40, 9802.00.50, 9802.00.60, and 9802.00.80. For headings 9802.00.40, 9802.00.50, and 9802.00.60, the additional duties apply to the value of repairs, alterations, or processing performed abroad, as described in the applicable heading. For heading 9802.00.80, the additional duties apply to the value of the article less the cost or value of such products of the United States, as described in heading 9802.00.80. 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 the World Wide Web at https://hts.usitc.gov/current. 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 Evan Conceicao at evan.m.conceicao@cbp.dhs.gov. Sincerely, Steven A. Mack Director National Commodity Specialist Division