CLA-2-90:OT:RR:NC:N1:105
Long Vu
Walgreen Co.
304 Wilmot Road, MS # 3163
Deerfield, IL 60015
RE: The tariff classification of a storage box and battery tester from China.
Dear Mr. Vu:
In your letter dated July 21, 2021, you requested a tariff classification ruling.
Item code WIC 387131, Battery Box, is a double-sided battery storage box made of molded plastic. The box includes a removable battery tester and holds various sized batteries, which are not included. The battery tester measures the battery power and displays Good, Low, or Replace.
In your request, you suggested that the battery box and battery tester should be classified under subheading 4202.99.9000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “other containers and cases, other, other, other.” The article has two components and neither of them imparts the essential character. As such, it will be classified pursuant to General Rule of Interpretation (GRI) 3(c) which states: When goods cannot be classified by referencing GRI 3 (a) or GRI 3(b), they shall be classified under the heading which occurs last in numerical order among those which equally merit consideration. As the battery tester would come last in tariff in comparison to the battery box, subheading 4202.99.9000, HTSUS, would not be appropriate for this product. Please see New York ruling, N303459 dated March 20, 2019.
In accordance with GRI 3(c), the applicable subheading for Item code WIC 387131, Battery Box, will be 9030.33.3800, HTSUS, which provides for “Oscilloscopes, spectrum analyzers and other instruments and apparatus for measuring or checking electrical quantities, excluding meters of heading 9028; instruments and apparatus for measuring or detecting alpha, beta, gamma, X-ray, cosmic or other ionizing radiations; parts and accessories thereof: Other instruments and apparatus, for measuring or checking voltage, current, resistance or power: Other, without a recording device: Other”. The general rate of duty will be Free.
Pursuant to U.S. Note 20 to Subchapter III, Chapter 99, HTSUS, products of China classified under subheading 9030.33.3800, HTSUS, unless specifically excluded, are subject to an additional 7.5 percent ad valorem rate of duty. At the time of importation, you must report the Chapter 99 subheading, i.e., 9903.88.01, in addition to subheading 9030.33.3800, HTSUS, listed above.
The HTSUS is subject to periodic amendment so you should exercise reasonable care in monitoring the status of goods covered by the Note cited above and the applicable Chapter 99 subheading. For background information regarding the trade remedy initiated pursuant to Section 301 of the Trade Act of 1974, you may refer to the relevant parts of the USTR and CBP websites, which are available at https://ustr.gov/issue-areas/enforcement/section-301-investigations/tariff-actions and https://www.cbp.gov/trade/remedies/301-certain-products-china respectively.
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 Denise Hopkins at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division