CLA-2-85:RR:NC:1: 112 C81494

Mr. Michael O'Neill
O'Neill & Whitaker, Inc.
1809 Baltimore Avenue
Kansas City, MO 64108

RE: The tariff classification of a portable jumpstarter from China

Dear Mr. O'Neill:

In your letter dated October 27, 1997, on behalf of K&K Jumpstart Charger Company, you requested a tariff classification ruling.

As indicated by the submitted sample and descriptive information, the portable jumpstarter, identified as model 999100, consists of a plastic housing with carrying handle, and is intended for use as a power source to provide a charge to dead or low batteries. The housing contains a 12 volt lead acid rechargeable battery and two cables with one positive and one negative clamp. Two power cords with plugs are also included with the unit. These are designed to allow the jumpstarter battery to recharge as needed.

The applicable subheading for the model 999100 portable jumpstarter will be 8507.10.0060, Harmonized Tariff Schedule of the United States (HTS), which provides for lead-acid storage batteries, of a kind used for starting piston engines. The rate of duty will be 4.2 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 David Curran at 212-466-5680.

Sincerely,

Robert B. Swierupski
Director,
National Commodity
Specialist Division