CLA-2 RR:TC:MM 958380 JAS
Mr. Richard Miller
Recoton Corporation
2950 Lake Emma Road
Lake Mary, Florida 32746
RE: NY 810315 Revoked; Plastic Battery Housing for Alkaline Batteries; Emergency
Power Source for Cellular Telephones; Plastic Housings With Positive and
Negative Contacts; Electrical Apparatus for Making Connections to or in
Electrical Circuits; Section XVI, Note 2
Dear Mr. Miller:
In NY 810315, dated May 17, 1995, the Area Director of Customs, New York Seaport, advised you that plastic battery housings for alkaline batteries were classifiable in subheading 8506.90.00, Harmonized Tariff Schedule of the United States (HTSUS).
Pursuant to section 625(c)(1), Tariff Act of 1930 (19 U.S.C. 1625(c)(1)), as amended by section 623 of Title VI (Customs Modernization) of the North American Free Trade Agreement Implementation Act, Pub. L. 103-182, 107 Stat. 2057, 2186 (1993), notice of the proposed revocation of NY 810315 was published on January 3, 1996, in the Customs Bulletin, Volume 30, Number 1. No comments were received in response to this notice.
FACTS:
The plastic battery housings were described in NY 810315 as a cellular telephone emergency power source. They are rectangular shaped plastic housings for six "AA" alkaline batteries. The bottom of the housing contains one positive and one negative contact. The metal contacts make connections in an electrical circuit. These housings with batteries become battery cartridges. - 2 -
The provisions under consideration are as follows:
8536 Electrical apparatus for switching or protecting electrical circuits,
or for making connections to or in electrical circuits (for example,
switches, relays, fuses, surge suppressors, plugs, sockets, lamp-
holders, junction boxes), for a voltage not exceeding 1,000 V:
8536.90.00 Other apparatus...4.8 percent
* * * *
8506 Primary cells and primary batteries; parts thereof:
8506.90.00 Parts...4.8 percent
ISSUE:
Whether plastic battery housings with positive and negative contacts are goods of heading 8536.
LAW AND ANALYSIS:
Merchandise is classifiable under the Harmonized Tariff Schedule of the United States (HTSUS) in accordance with the General Rules of Interpretation (GRIs). GRI 1 states in part that for legal purposes, classification shall be determined according to the terms of the headings and any relative section or chapter notes, and provided the headings or notes do not require otherwise, according to GRIs 2 through 6.
The Harmonized Commodity Description And Coding System Explanatory Notes (ENs) constitute the official interpretation of the Harmonized System. While not legally binding, and therefore not dispositive, the ENs provide a commentary on the scope of each heading of the Harmonized System and are thus useful in ascertaining the classification of merchandise under the System. Customs believes the notes should always be consulted. See T.D. 89-80, 54 Fed. Reg. 35127, 35128 (Aug. 23, 1989).
Subject to certain exceptions that are not relevant here, goods that are identifiable as parts of machines or apparatus of Chapter 84 or Chapter 85 are classifiable in accordance with Section XVI, Note 2. Nidec Corporation v. United States, 861 F. Supp. 136, aff'd. 68 F. 3d 1333 (1995). Parts which are goods included in any of the headings of Chapters 84 and 85 are in all cases to be classified in their - 3 -
respective headings. See Note 2(a). Other parts, if suitable for use solely or principally with a particular machine, or with a number of machines of the same heading, are to be classified with the machines of that kind. See Note 2(b).
Relevant ENs at p. 1390 under (III) APPARATUS FOR MAKING CONNECTIONS TO OR IN ELECTRICAL CIRCUITS state this apparatus of heading 85.36 is used to connect together the various parts of an electric circuit. It includes plugs, sockets and other contacts for connecting a movable lead or apparatus to an installation which is usually fixed, as well as other connectors, terminals, terminal strips, etc. This latter group includes small squares of insulating material fitted with electrical connectors (dominoes), and terminals which are metal parts intended for the reception of conductors. In this case, the positive and negative contacts are passive elements which, together with the batteries which are active elements, are interconnecting parts of a circuit that permits power from the batteries to flow to the cellular telephone. The plastic battery housings, as described, meet the description in the cited ENs and are goods included in heading 8536 for purposes of Section XVI, Note 2(a).
HOLDING:
Under the authority of GRI 1, the plastic battery housings with positive and negative contacts, are provided for in heading 8536. They are classifiable in subheading 8536.90.00, HTSUS.
NY 810315, May 17, 1995, is hereby revoked. In accordance with 19 U.S.C. 1625(c)(1), this ruling will become effective 60 days after its publication in the Customs Bulletin. Publication of rulings or decisions pursuant to 19 U.S.C. 1625(c)(1) does not constitute a change of practice or position in accordance with section 177.10(c)(1), Customs Regulations (19 CFR 177.10(c)(1)).
Sincerely,
John Durant, Director
Tariff Classification
Appeals Division