CLA-2 CO:R:C:M 955498 DWS
Ms. Dody Trombley
Regional Manager - Post Entry Operations
F.W. Myers & Co., Inc.
33 West Service Road
P.O. Box 188
Champlain, NY
RE: "Booster Pac"; Lead-Acid Storage Battery; GRI 3(b);
Explanatory Note 3(b)(VIII); HQ 954061
Dear Ms. Trombley:
This is in response to your letter of November 23, 1993, on
behalf of Trans-Canada Batteries Inc., to the Area Director of
Customs, New York Seaport, concerning the classification of the
"Booster Pac" under the Harmonized Tariff Schedule of the United
States (HTSUS). Your letter has been referred to this office for
a response.
FACTS:
The merchandise consists of the "Booster Pac" (model ES 2500),
a product of Canada, a composite good comprised of a 12 volt (V)
DC portable power supply (lead-acid battery), a battery booster,
and a charger. The "Booster Pac" has numerous uses, including
emergency jump starting for various vehicles, a power supply for
various appliances, and recharging batteries.
The subheading under consideration is as follows:
8507.20.80: [o]ther lead-acid storage batteries: [o]ther.
The general, column one rate of duty for goods classifiable
under this provision is 5.3 percent ad valorem.
ISSUE:
Whether the "Booster Pac" is a composite good, the essential
character of which is imparted by the power supply, classifiable
under subheading 8507.20.80, HTSUS, as an other lead-acid storage
battery.
LAW AND ANALYSIS:
Classification of merchandise under the HTSUS 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.
Because the "Booster Pac" is a composite good, GRI 3(b) must
be consulted. It states that:
[m]ixtures, composite goods consisting of different
materials or made up of different components, and goods
put up in sets for retail sale, which cannot be classified
by reference to 3(a), shall be classified as if they
consisted of the material or component which gives them
their essential character, insofar as this criterion is
applicable.
In understanding the language of the HTSUS, the Harmonized
Commodity Description and Coding System Explanatory Notes may be
utilized. The Explanatory Notes, although not dispositive, are to
be used to determine the proper interpretation of the HTSUS. 54
Fed. Reg. 35127, 35128 (August 23, 1989). Explanatory Note
3(b)(VIII) (p. 4) states that:
[t]he factor which determines essential character will vary
as between different kinds of goods. It may, for example,
be determined by the nature of the material or component,
its bulk, quantity, weight or value, or by the role of a
constituent material in relation to the use of the goods.
It is our position that the power supply imparts the essential
character of the "Booster Pac". The primary purpose of the
merchandise is as a power source, and the power supply accomplishes
this purpose. See HQ 954061, dated May 13, 1993.
Consequently, the "Booster Pac" is classifiable under
subheading 8507.20.80, HTSUS, which specifically describes the
power supply.
HOLDING:
The "Booster Pac" is a composite good classifiable under
subheading 8507.20.80, HTSUS, as an other lead-acid storage
battery.
Sincerely,
John Durant, Director