&&The Sensor Tubes are part of an electrical flowmeter used for measuring the flow of electrically conductive liquids, pastes and slurries. The sensor tubes are composed of a metallic tube with flanges welded on both the inlet and outlet. The inside of the tube is lined with non-conducting material such as ceramics, plastics or rubber. Magnetic coils are located between the liner and the tube and electrodes are inserted through the liner to contact the medium being measured.

&&Section 10 of the Customs Tariff directs that classification of imported goods shall be determined in accordance with the General Rules for the Interpretation of the Harmonized System. Section 11 of the Customs Tariff states that in interpreting the headings and subheadings, regard shall be had to the World Customs Organization's (WCO) Explanatory Notes to the Harmonized Commodity Description and Coding System.&&&&General Interpretative Rule 1 (GIR 1) directs that titles of Sections, Chapters and sub-Chapters are provided for ease of reference only. For legal purposes, classification shall be determined according to the terms of the heading and any relative Section and Chapter Notes. Similarly, General Interpretative Rule 6 (GIR 6) directs that classification shall be determined according to the terms of those subheadings and any related Subheading Notes.&&&&The sensor tubes meet the definition of a part as found in D10-0-1 - Classification of Parts and Accessories in the Customs Tariff. They are not specifically named in a heading and they are not considered parts of general use or multi-purpose parts. They are suitable for use solely or principally with flowmeters of heading 90.26.&&&&Legal Note 2(b) to Chapter 90 directs such parts, if suitable for use solely or principally with a particular kind of machine, instrument or apparatus, or with a number of machines, instruments or apparatus of the same heading, to be classified in the same heading as the machine to which they form a part. Parts of flowmeters are included in subheading 9026.90.&&