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NY N009077

April 5, 2007



TARIFF NO.: 8543.70.4000

Ms. Carmen V. Guillen
Sr. Customs Specialist
Mitsubishi Motors North America Inc.
6400 Katella Avenue
Cypress, CA 90630

RE: The tariff classification of ABS Sensors from Japan.

Dear Ms. Guillen:

In your letter dated March 29, 2007, you requested a tariff classification ruling.

The items concerned are anti-lock break sensors. The model numbers are: MR569412, MR307039, MR307038, MR128680 and MR128681. These devices are wheel speed sensors used in conjunction with an automobile’s anti-lock brake system (ABS). These wheel speed sensors are comprised of a permanent magnet within a coil of wire encased in an external housing. The ABS sensors include a wire harness which connects to the anti-lock brake system’s electronic control unit. (ABS-ECU).

The purpose of the ABS Sensors is to assist in detecting the differences in the rotational speed of the wheels. The ABS Sensors are mounted by the wheels or the differential in close proximity to a toothed hub. This toothed hub rotates along with the wheels/differential, at wheel speed. As the teeth of the toothed hub rotate past the tip of the sensor, a magnetic field builds which in turn generates AC voltage. The AC voltage signal is sent to the Electronic Control Unit which interprets it as the speed of the wheel. The faster the toothed hub rotates the greater the voltage. The ABS-ECU compares the signals from each wheel and determines the need for ABS activation. The ABS-ECU determines the amount of hydraulic fluid that flows to each wheel cylinder and therefore controls the braking speed of each wheel. The maintenance of a uniform wheel rotational speed is what allows the ABS to perform its anti-skid function.

The applicable subheading for the ABS Sensors (Model numbers MR569412, MR307039, MR307038, MR128680 and MR128681) will be 8543.70.4000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Electrical machines and apparatus: Other machines and apparatus: Electric synchros and transducers;... The rate of duty will be 2.6%.

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 Steve Pollichino at 646-733-3008.


Robert B. Swierupski

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