CLA-2-85:OT:RR:NC:N1:103
Robin Heymsfield
Zorbitz Inc.
5948 Lindenhurst Ave. Los Angeles, CA 90036
RE: The tariff classification of a battery pack from China
Dear Ms. Heymsfield:
In your letter dated September 27, 2024, you requested a tariff classification ruling.
The Pop Charger is described as an emergency battery pack with a nominal capacity of 1000 mAh and an output voltage of 5 VDC at 0.8 A. According to your submission, the subject battery pack is marketed for Android devices, consisting of a plastic housing, a male micro-USB connector, and three non-rechargeable AAA alkaline batteries. Since the battery pack does not have a charging port, the AAA batteries need to be replaced once they are depleted.
In your request, you suggest that the Pop Charger is classified in heading 8544, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Insulated (including enameled or anodized) wire, cable (including coaxial cable) and other insulated electric conductors, whether or not fitted with connectors; optical fiber cables, made up of individually sheathed fibers, whether or not assembled with electric conductors or fitted with connectors.” We disagree. The article is imported with the non-rechargeable AAA batteries installed, forming a battery pack whose purpose is supplying electrical power, a function that is provided for elsewhere in the tariff.
As such, the applicable subheading for the Pop Charger, will be 8506.10.0090, HTSUS, which provides for “Primary cells and primary batteries; parts thereof: Manganese dioxide: Other.” The rate of duty will be 2.7 percent ad valorem.
Pursuant to U.S. Note 20 to Subchapter III, Chapter 99, HTSUS, products of China classified under subheading 8506.10.0090, HTSUS, unless specifically excluded, are subject to an additional 25 percent ad valorem rate of duty. At the time of importation, you must report the Chapter 99 subheading, i.e., 9903.88.03, in addition to subheading 8506.10.0090, 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 at https://hts.usitc.gov/.
The holding set forth above applies only to the specific factual situation and merchandise description as identified in the ruling request. This position is clearly set forth in Title 19, Code of Federal Regulations (CFR), Section 177.9(b)(1). This section states that a ruling letter is issued on the assumption that all of the information furnished in the ruling letter, whether directly, by reference, or by implication, is accurate and complete in every material respect. In the event that the facts are modified in any way, or if the goods do not conform to these facts at time of importation, you should bring this to the attention of U.S. Customs and Border Protection (CBP) and submit a request for a new ruling in accordance with 19 CFR 177.2. Additionally, we note that the material facts described in the foregoing ruling may be subject to periodic verification by CBP.
This ruling is being issued under the provisions of Part 177 of the Customs and Border Protection 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, please contact National Import Specialist Paul Huang at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division