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NY B86846

July 15, 1997

CLA-2-85:RR:NC:MM:109 B86846


TARIFF NO.: 8542.40.0075

Ms. Victoria Wirbicki
Supervisory Int'l. Trade Specialist
Robert Bosch Corporation
P.O. Box 4601
Carol Stream, IL 60197-4601

RE: The tariff classification of a piezoelectric sensing element (accelerometer) from Germany

Dear Ms. Wirbicki:

In your letter dated June 18, 1997 you requested a tariff classification ruling.

The merchandise is describer as a piezoelectric sensing element (accelerometer). Literature and samples were submitted. This unit constitutes an integral part of an airbag controller produced in the United States. The sensor consists of a hybrid integrated circuit mounted in a protective steel enclosure. It functions by converting a physical distortion experienced in a frontal automotive impact into a corresponding electrical signal. This signal is then used to determine whether the impact is severe enough to deploy the airbag. The circuit consists of a multi-layer ceramic substrate that is populated with thin film resistors, capacitors, a piezoelectric sensing element, and an integrated circuit. The operating frequency of the circuit is in excess of 30 MHz. The circuit is epoxied to a steel mounting plate with its electrical circuit contacts wired to their corresponding pins on the mounting plate. A protective steel cap permanently covers the hybrid IC. After importation the unit is mounted onto a printed circuit board, along with other components, to create the air bag control module.

The applicable subheading for the piezoelectric sensing element will be 8542.40.0075, Harmonized Tariff Schedule of the United States (HTS), which provides for "[h]ybrid integrated circuits...[w]ith an operating frequency not less than 30 MHz". The rate of duty will be free.

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 Eileen S. Kaplan at 212-466-5673.


Robert B. Swierupski
Chief, Metals & Machinery Branch

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