CLA-2-85:RR:NC:MM:109 L80093
Ms. Rick Wilson
Manager, Import/Export Compliance
Liebert Corporation
1050 Dearborn Drive
Columbus, OH 43085
RE: The tariff classification of Liebert UPStation GXT 2U battery kits, Liebert UPStation GXT 2U battery cabinets with batteries installed, and GXT 2U battery cabinets without batteries installed from an unspecified country
Dear Mr. Wilson:
In your letter dated September 28, 2004, you requested a tariff classification ruling.
The merchandise subject to this ruling is the Liebert UPStation GXT 2U battery kits (Model Numbers GXT2-7A48BATKIT, GXT2-9A48BATKIT, and GXT2-9A72BATKIT) and the Liebert UPStation GXT 2U battery cabinets with and without batteries installed (Model Numbers GXT2-48VBATT and GXT2-72VBATT)
The Liebert UPStation GXT 2U battery kits (Model Numbers GXT2-7A48BATKIT, GXT2-9A48BATKIT, and GXT2-9A72BATKIT) are used as spare and replacements parts for the Liebert GXT2 500 to 3,000 VA uninterruptible power supplies (UPS). The battery kits, themselves, are identified in your letter as consisting of four (4) or six (6) 12 volt lead-acid rechargeable batteries (together, they provide a total output of 48 to 72 volts), an outer metal enclosure, internal wiring for interconnecting the batteries to each other and to power cables, and power cables with connector for connecting the battery kit to an uninterruptible power supply (UPS) unit.
The Liebert UPStation GXT 2U battery cabinets with batteries installed (Model Numbers GXT2-48VBATT and GXT2-72VBATT) are optional items to the GXT 2U 500 to 3,000 VA uninterruptible power supplies (UPS). The principle purpose of the battery cabinets is to provide extended battery run times for use by the UPS in powering connected loads in the event of a power loss. Each battery cabinet consists of two (2) strings of 4/each 12 volt lead-acid rechargeable batteries for Model GXT2-48VBATT, or two (2) strings of 6/each 12 volt lead-acid rechargeable batteries for Model GXT2-72VBATT, an outer battery cabinet metal enclosure, internal wiring to interconnect the batteries within each of the two battery strings and to connect the battery strings to the external electrical connectors, external electrical connectors for attaching cables to the UPS and/or to other battery cabinets, and fuses and circuit breakers for overcurrent protection. In addition, each of the battery cabinets include plastic support base extensions, a plastic front bezel, a plastic top fin, a battery cable, rack mount handles, and steel screws, for fastening rack mount handles to a battery cabinet.
The Liebert UPStation GXT 2U battery cabinets without batteries installed (Model Numbers GXT2-48VBATT and GXT2-72VBATT) contain the same components as described in the paragraph immediately preceding this paragraph with the only difference being the absence of the two (2) strings of 4/each 12 volt lead-acid rechargeable batteries or two (2) strings of 6/each 12 volt lead-acid rechargeable batteries.
You suggested that the tariff classification for the Liebert UPStation GXT 2U battery cabinets with batteries installed should be HTS # 8537.10.9070, which provides for “Bases equipped with two or more apparatus of heading 8535 or 8536” or 9403.20.0020, which provides for “Metal furniture, counters, lockers, racks, display cases, shelves, partitions and similar fixtures.” You claim since the battery cabinets include an outer cabinet plus two or more items from heading 8536…the conditions of heading 8537 are satisfied. In support of your alternate classification of 9403.20.0020, you state that the outer cabinet housing is primarily made of metal and the cabinets can be considered as furniture for special uses, as provided for in the Explanatory Notes of Heading 9403. However, while the battery cabinets do include an outer cabinet plus two or more items from heading 8536, they also contain two (2) strings of 4/each 12 volt lead-acid rechargeable batteries or two (2) strings of 6/each 12 volt lead-acid rechargeable batteries. And, even though the cabinet may be made primarily of metal, based on the description of the cabinet it is not considered furniture in that it does more than just store. It includes batteries, internal wiring, external connectors, fuses, and circuit breakers. As such, the battery cabinets are beyond the intended scope of Heading 8537 and Heading 9403. The battery cabinets, whose principle purpose is to provide extended battery run times for use by a UPS, via the lead-acid storage batteries, are more specifically provided for in 8507.20.80, as other lead-acid storage batteries.
The applicable subheading for the Liebert UPStation GXT 2U battery kits (Model Numbers GXT2-7A48BATKIT, GXT2-9A48BATKIT, and GXT2-9A72BATKIT) and Liebert UPStation GXT 2U battery cabinets with batteries installed (Model Numbers GXT2-48VBATT and GXT2-72VBATT) will be 8507.20.8090, Harmonized Tariff Schedule of the United States (HTS), which provides for “Other lead-acid storage batteries: Other: Other.” The rate of duty will be 3.5 percent ad valorem.
The applicable subheading for the Liebert UPStation GXT 2U battery cabinets without batteries installed (Model Numbers GXT2-48VBATT and GXT2-72VBATT) will be 8507.90.4000, Harmonized Tariff Schedule of the United States (HTS), which provides for “Electric storage batteries,…; parts thereof: Parts: Of lead-acid storage batteries.” The rate of duty will be 3.5 percent ad valorem.
This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 C.F.R. 177).
A copy of the ruling or the control number indicated above should be provided with the entry documents filed at the time this merchandise is imported. If you have any questions regarding the ruling, contact National Import Specialist Linda M. Hackett at 646-733-3015.
Sincerely,
Robert B. Swierupski
Director,
National Commodity
Specialist Division