CLA-2-85:OT:RR:NC:N1:102
Richard S. Brown
Globe Express Services
8025 Arrow Ridge Blvd.
Charlotte, NC 28273
RE: The tariff classification of charging kits from China.
Dear Mr. Brown:
In your letter dated July 20, 2017 on behalf of Ubio Labs you requested a tariff classification ruling. The items in both kits are packaged together and ready for retail sale.
The Iridium Power Bank with High Speed Charging Station, item PBB102, consists of a power bank and a charging dock. The charging dock has a magnetic connector and acts as a cradle for the included power bank. The dock charges the power bank and at the base of the dock are three built in USB ports that allow for various electronic devices to be connected to the dock. The portable power bank is rectangular in shape and consists of a rechargeable lithium-ion battery that stores and provides energy to electronic devices.
The 6,000 mAh Slim Power Bank Mobile Charging Kit, item PBB121, consists of two power banks, two 5V/2.4A wall chargers, and two micro USB cables. The USB cables are braided and each measure 3 feet in length. The wall chargers have foldable wall prongs and have two built in USB ports that charge the power banks and other electronic devices. The portable power banks are rechargeable lithium-ion batteries that store and provide energy to electronic devices.
Classification of merchandise under the Harmonized Tariff Schedule of the United States (HTSUS) is governed by the General Rules of Interpretation (GRIs). GRI 1 provides that classification is determined first in accordance with the terms of the headings of the tariff and any relative section or chapter notes.
Ruling HQ H249299, dated July 13, 2015, explains that HTSUS Heading 8507 provides for battery packs, whether or not they include any ancillary components which contribute to the accumulator’s function of storing and supplying energy, such as with the subject charging kits. Therefore, in accordance with GRI 1, the applicable subheading for the charging kits, items PBB102 and PBB121, will be 8507.60.0020, HTSUS, which provides for Electric storage batteries, including separators therefore, whether or not rectangular (including square); parts thereof: Lithium-ion batteries; Other. The general rate of duty will be 3.4 percent ad valorem.
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 Sandra Martinez at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division