CLA-2-85:RR:NC:MM:109 R02788
Mr. Jim Riley
International Traffic
Senco Products
8485 Broadwell Road
Cincinnati, OH 45244
RE: The tariff classification of a SENCO PowerPlus™ (6-in-1 rechargeable jump start system) from an unspecified country
Dear Mr. Riley:
In your letter dated November 4, 2005, you requested a tariff classification ruling.
The merchandise subject to this ruling is a SENCO PowerPlus™ (6-in-1 rechargeable jump start system). The SENCO PowerPlus™ is a rechargeable jump start system consisting of a 12 volt lead-acid rechargeable battery, an air compressor with a maximum psi of 260, a power inverter, a spotlight, a fluorescent work light, and a warning blinker light. Upon importation, it will be ready for retail sale as a set and marketed to customers in the United States.
This office finds that the main components of the SENCO PowerPlus™ (6-in-1 rechargeable jump start system) are the 12-volt lead-acid rechargeable battery and the air compressor. Rechargeable 12-volt lead-acid batteries are classifiable under subheading 8507.10.00. Air compressors are classifiable under subheading 8414.80.16.
Neither 8507.10.00 nor 8414.80.16 provide a more specific description of the goods, and neither gives the set its essential character. Both the 12-volt lead-acid battery and the air compressor merit equal consideration in the essential character determination. General Rule of Interpretation (GRI) 3(c) provides that under such circumstances, a set shall be classified under the heading, which occurs last in numerical order among those, which equally merit consideration. Therefore, in accordance with GRI 3(c) the SENCO PowerPlus™ (6-in-1 rechargeable jump start system) is classifiable within subheading 8507.10.00, as a lead-acid storage (rechargeable) battery. The classification of this item at the 10th digit level is determined based on its weight. However, since your submission did not provide the weight, we have provided the two different classifications applicable based on the weight of this merchandise.
The applicable subheading for the SENCO PowerPlus™ (6-in-1 rechargeable jump start system), when not exceeding 6 kg in weight, will be 8507.10.0030, Harmonized Tariff Schedule of the United States (HTS), which provides for “Lead-acid storage batteries…: 12 V batteries: Not exceeding 6 kg in weight.” The rate of duty will be 3.5 percent ad valorem.
The applicable subheading for the SENCO PowerPlus™ (6-in-1 rechargeable jump start system), when exceeding 6 kg in weight, will be 8507.10.0060, Harmonized Tariff Schedule of the United States (HTS), which provides for “Lead-acid storage batteries…: 12 V batteries: Exceeding 6 kg in weight.” The rate of duty will be 3.5 percent ad valorem.
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