IT is a Intake Air Temperature sensor
Idle Air Temperature sensor.
See for yourself in this pic for a 95 Honda Civic
The IAT sensor on a 1997 Hyundai Accent is found in the piping for the intake system. The sensor will be plugged and mounted near the air box for the air filter.
In the intake manifold plenium, its a 2 wire sensor
On top of the intake manifold. #20 on this image.
its for a performance chip
A code 10 is a Iat sensor. Intake air tempature sensor.
The IAT sensor is in the breather box by The air filter. the sensor goes in the front of the box at the bottom two wires going into it
Check the air filter box.
on the intake
If it is the same as an ACS air charge sensor, it does not have one.