CLA-2-85:S:N:N1:112 810315
Mr. Richard Miller
Recoton Corporation
2950 Lake Emma Road
Lake Mary, FL 32746
RE: The tariff classification of a plastic battery housing from
Taiwan
Dear Mr. Miller:
In your letter dated April 24, 1995 you requested a tariff
classification ruling.
The plastic battery housing, which you describe as a
cellular telephone emergency power source (Part Number CA911), is
a rectangular shaped housing for six "AA" alkaline batteries.
The bottom of the housing contains one negative and one positive
contact. You suggest that subheading 8507.90.8000, HTS, the
provision for parts of other electric storage batteries, may be
applicable. Alkaline batteries are considered primary cell
batteries rather than electric storage batteries, and parts of
such batteries are specifically provided for elsewhere in the
tariff schedule.
The applicable subheading for the plastic battery housing
will be 8506.90.0000, Harmonized Tariff Schedule of the United
States (HTS), which provides for parts of primary cells and
primary batteries. The rate of duty will be 4.8 percent ad
valorem.
This ruling is being issued under the provisions of Section
177 of the Customs Regulations (19 C.F.R. 177).
A copy of this ruling letter should be attached to the entry
documents filed at the time this merchandise is imported. If the
documents have been filed without a copy, this ruling should be
brought to the attention of the Customs officer handling the
transaction.
Sincerely,
Jean F. Maguire
Area Director
New York Seaport