CLA-2 CO:R:C:M 089379 DWS
District Director of Customs
909 First Avenue, Room 2039
Seattle, WA 98174
RE: Protest No. 30041-1000075; Broken Lead-Acid Batteries; Lead
Waste and Scrap
Dear Sir:
This is our decision on Application for Further Review of
Protest No. 30041-1000075, dated March 25, 1991, concerning your
action in classifying and assessing duty on lead waste and scrap
in the form of broken lead-acid batteries imported from Canada.
FACTS:
The merchandise was entered under subheading 7802.00.0030,
HTSUSA, which provides for Lead waste and scrap: Obtained from
lead-acid storage batteries. However, you liquidated the
merchandise under 8507.20.0020, HTSUSA, which provides for Other
lead-acid storage batteries: Used batteries, for recovery of
metal.
During a phone conversation with the broker for the importer
on June 27, 1991, it was determined that before the "batteries"
were imported into the United States from Canada, they were
destroyed by the importer with hammers. Since the "batteries"
were crushed, the broker stated that they could not be repaired
or renovated to function as batteries in the future, and argued
that, therefore, subheading 8507.20.0020, HTSUSA, is
inapplicable. The articles are being imported into the United
States for resmelting.
ISSUE:
What is the classification of the used, broken batteries
under the HTSUSA?
LAW AND ANALYSIS:
Classification of merchandise under the HTSUSA is in
accordance with the General Rules of Interpretation (GRI's),
taken in order. GRI 1 provides that classification is determined
according to the terms of the headings and any relative section
or chapter notes.
The broken batteries are classifiable under subheading
7802.00.0030, HTSUSA, which provides for Lead waste and scrap:
Obtained from lead-acid storage batteries. In Canada, the
batteries were destroyed with hammers, removing all doubt that
the merchandise is scrap.
The lead scrap is not excluded from classification under
heading 7802, HTSUSA, because it is the product of the used
batteries, which obviously cannot be repaired or renovated for
their former use.
HOLDING:
The broken batteries are classifiable under subheading
7802.00.00, HTSUSA, which provides for Lead waste and scrap:
Obtained from lead-acid storage batteries. The protest should be
granted. A copy of this decision should be attached to Form 19,
Notice of Action, to be mailed to the protestant.
Sincerely,
John Durant, Director
Commercial Rulings Division