Pressure-measuring sensors classified under Chapter 90, not as motor vehicle parts, for customs purposes.

Tire Pressure Monitoring Sensors and Differential Pressure Sensors, being pressure-measuring devices that sense pressure variations and transmit data, are classifiable under Heading 9026 as instruments for measuring or checking pressure. Section XVII Note 2 excludes articles of Chapter 90 from treatment as vehicle parts and accessories even when used principally with motor vehicles, so classification under Heading 8708 is not appropriate. Applying the General Rules for Interpretation and the more specific heading principle, the goods fall under sub-heading 9026 20 00 as pressure-measuring instruments rather than motor vehicle parts.

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Issues: Classification of Tire Pressure Monitoring Sensors (TPMS) and Differential Pressure Sensors (DPS) under Heading 9026 or as parts and accessories of motor vehicles under Heading 8708.

Analysis: TPMS and DPS are pressure-measuring devices that function by sensing pressure variations in gases and transmitting the measured data. Heading 9026 specifically covers instruments and apparatus for measuring or checking pressure, including pressure gauges and differential pressure gauges. Section XVII, Note 2 excludes articles of Chapter 90 from treatment as parts and accessories of vehicles, even if they are used principally with motor vehicles. Applying the General Rules for the Interpretation and the specific entry principle, the goods are more appropriately classified under Heading 9026 than under the vehicle-parts heading 8708.

Conclusion: TPMS and DPS are classifiable under sub-heading 9026 20 00 and not under Heading 8708.

Final Conclusion: The ruling accepts the assessee's classification claim for both imported devices and treats them as pressure-measuring instruments of Chapter 90.

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