CLA-2-85:RR:NC:1:112 E87691
Mr. Jeffrey S. Levin
Harris, Ellsworth & Levin
The Watergate
2600 Virginia Ave. N.W.
Washington, DC 20037-1905
RE: The tariff classification of a lead-acid storage battery from England
Dear Mr. Levin:
In your letter dated September 15, 1999, on behalf of Mine Safety Appliances Company, you requested a tariff classification ruling.
As indicated by the submitted information, the lead-acid storage battery, which serves as the electricity source for a miner’s safety lamp, is a two cell four-volt type with the container made of polycarbonate and the cover made of stainless steel. There are also one or more belt loops molded to the container which permit the battery to be worn on the belt of the user.
The applicable subheading for the lead-acid storage battery will be 8507.20.8090, Harmonized Tariff Schedule of the United States (HTS), which provides for other lead-acid storage batteries: Other. The rate of duty will be 3.5 percent ad valorem. However, the HTS has been modified by adding in numerical sequence the following superior text and subheadings to Subchapter III of Chapter 99 to the HTS:
9903.08.14 Lead-acid storage batteries, other than of a kind used for starting
piston engines or as the primary source of electrical power for
electrically powered vehicles of subheading 8705.90 (provided
for in subheading 8507.20.80)
Under this provision, the lead-acid storage battery from England, classified under subheading 8507.20.80, HTS, is subject to a 100 percent ad valorem rate of duty.
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 212-637-7049.
Sincerely,
Robert B. Swierupski
Director,
National Commodity
Specialist Division