CLA-2-85:OT:RR:NC:N1:102
Mr. Jim Sides
Totex Manufacturing, Inc
3050 Lomita Blvd
Torrance, CA 90505
RE: The tariff classification of lithium-ion batteries from China
Dear Mr. Sides:
In your letter dated August 2, 2019 you requested a tariff classification ruling. Technical information was included.
The items in question are lithium-ion batteries, part numbers U80123-7, U80219-1, U80273-1 and U80274-1. Part number U80273-1 is a twelve cell battery used with a portable oxygen concentrator, the Caire Equinox model. Part number U80274-1 is a twenty-four cell battery used with a portable oxygen concentrator, the Caire Equinox model. Part number U80123-7 is used with the Caire Eclipse model and part number U80219-1 is used with the Caire Saros model.
Each battery is exclusively used with an oxygen concentrator that is used in the treatment of certain chronic diseases. Each rechargeable battery stores and provides energy to the portable oxygen concentrator.
The applicable subheading for the lithium-ion batteries, part numbers U80123-7, U80219-1, U80273-1 and U80274-1, will be 8507.60.0020, 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: Lithium-ion batteries; Other. The general rate of duty will be 3.4 percent ad valorem.
In your submission you request consideration of a secondary classification for the subject batteries under 9817.00.96, HTSUS, which applies to articles and parts of articles specially designed or adapted for the use or benefit of the permanently or chronically physically or mentally handicapped. Chapter 98, Subchapter XVII, U.S. Note 4(a), HTSUS, defines the term “blind or other physically or mentally handicapped persons” as including “any person suffering from a permanent or chronic physical or mental impairment which substantially limits one or more major life activities, such as caring for one's self, performing manual tasks, walking, seeing, hearing, speaking breathing, learning, or working.” You state that the subject batteries are specially designed to work exclusively with an oxygen concentrator. Based on the information you provided, oxygen concentrators are intended for use by individuals who suffer from chronic respiratory illnesses who require supplementary oxygen to accomplish their ongoing major life activities. As such, a chronic respiratory illness satisfies the description set forth in Chapter 98, Subchapter XVII, U.S. Note 4(a).
Accordingly, a secondary classification will apply to the lithium-ion batteries, part numbers U80123-7, U80219-1, U80273-1 and U80274-1, under 9817.00.96, HTSUS, which affords free duty treatment aside from any additional duties and/or applicable fees upon importation into the United States.
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 the World Wide Web at https://hts.usitc.gov/current.
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 Sandra Martinez at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division