CLA-2-85:OT:RR:NC:N1:109
Michael Roy Smith
Manager
MSR Customs Corporation
1 Peace Bridge Plz
Buffalo, NY 14213-2493
RE: The tariff classification of 12V lead-acid storage batteries from China
Dear Mr. Smith:
In your letter dated December 12, 2013, you requested a tariff classification ruling on behalf of your client, Tri-Ed Distribution.
The items in question are 12V lead-acid storage batteries (model #s TRI-BD124 and TRI-BD127). Battery model # TRI-BD124 measures 4.02 inches in height, 3.54 inches in length, and 2.76 inches in width. It weighs 1.97 kg. Battery model # TRI-BD127 measures 4.02 in height, 5.95 inches in length, and 2.56 inches in width. It weighs 2.43kg. These batteries are used as auxiliary power sources for burglar and/or fire alarms in security applications. These items are used for back up in both commercial and domestic security systems and fit in the control panel of the systems.
The applicable subheading for 12-volt lead-acid storage batteries is 8507.20.8040, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Electric storage batteries, including separators therefor, whether or not rectangular (including square); parts thereof: Other lead-acid storage batteries: Other: 12 V batteries." The rate of duty is 3.5 percent ad valorem.
Heading 9902, HTSUS, deals with a wide variety of goods that have a temporary reduction in their rate of duty by virtue of legislative action. Subheading 9902.03.87, HTSUS, provides for 12-volt lead-acid storage batteries of a kind used for the auxiliary source of power for burglar or fire alarms and similar apparatus of subheading 8531.10.00 and provides for a temporary reduction in duty. You claim that the 12-volt lead-acid storage batteries (model #s TRI-BD124 and TRI-BD127) are used as an auxiliary source of power for burglar and/or fire alarms. As such, they meet the prerequisite of this provision of the Nomenclature. Therefore, the applicable subheading for the TRI-BD124 and TRI-BD127 12-volt lead-acid storage batteries is 9902.03.87, Harmonized Tariff Schedule of the United States (HTSUS), which provides for "12V Lead-acid storage batteries, of a kind used for the auxiliary source of power for burglar or fire alarms and similar apparatus of subheading 8531.10.00 (provided for in subheading 8507.20.80)." The rate of duty is free.
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 Steven Pollichino at (646) 733-3008.
Sincerely,
Gwenn Klein Kirschner
Acting Director
National Commodity Specialist Division