CLA-2-85:OT:RR:NC:N1:109
Mr. Tom Hannasch
John P Coston & Co, Inc.
70 NE Loop 410 Suite 565
San Antonio TX 78216
RE: The tariff classification of a nickel-metal hydride battery from Germany
Dear Mr. Hannasch:
In your letter dated October 21, 2009 you requested a tariff classification ruling, on behalf of your client, Lauder Enterprise Inc.
The merchandise under consideration is identified as a Servox battery. It is a round 7.2 volt 250ma nickel-metal hydride battery. It is used to power a Servox speech aid. The Servox speech aid is a battery powered artificial larynx, which is used by handicapped people who have had cancer of the larynx and are unable to speak without it.
You propose classification in 9021.90.8000 for the Servox battery, which you state, is used exclusively in a “battery powered speech aide.” We understand you are referring to separately imported batteries.
Separately imported parts, if identifiable as suitable for use solely or principally as parts of this kind of device (see General Harmonized System Explanatory Note III to chapter 90) or of this particular item (see Headquarters Ruling Letter 965546, 8-2-02), are classified in its heading if not excluded from HTSUS Chapter 90 by its Note 2-a or 1 or by HTSUS Additional US Rule of Interpretation 1(c) (see Headquarters Ruling Letters 965968, 12-16-02, and 967233, 2-18-05.) In this case, batteries are included in a heading of the HTSUS Chapter 85. As such, HTSUS 9021.90.80 cannot apply.
We also note that 9021.90.8000 is not in the current HTSUS.
The applicable subheading for the nickel-metal hydride battery will be 8507.80.8020, Harmonized Tariff Schedule of the United States (HTSUS), which provides for "Electric storage batteries, including separators therefore, whether or not rectangular (including square): parts thereof: Other storage batteries: Other." The rate of duty will be 3.4 percent ad valorem.
Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/.
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