CLA-2-85:RR:NC:MM:109 L80094
Ms. Rick Wilson
Manager, Import/Export Compliance
Liebert Corporation
1050 Dearborn Drive
Columbus, OH 43085
RE: The tariff classification of Liebert battery kit (Model Number GXT2-144BATKIT) and Liebert battery cabinet with and without batteries installed (Model Number GXT2-144VBATT) from an unspecified country
Dear Mr. Wilson:
In your letter dated September 28, 2004, you requested a tariff classification ruling.
The merchandise subject to this ruling is Liebert battery kit (Model Number GXT2-144BATKIT) and Liebert battery cabinet with and without batteries installed (Model Number GXT2-144VBATT)
The Liebert battery kit (Model Number GXT2-7144BATKIT) is imported as replacements parts for the GXT2-6000RT208 uninterruptible power supplies (UPS). It may also be imported for actual assembly into new GXT2-6000RT208 UPS units. The battery kits are identified in your letter as consisting of twelve (12) 12 volt lead-acid storage batteries (together, they provide a total output of 144 volts). The batteries are mounted within an outer metal enclosure that includes internal wiring for interconnecting the batteries to each other and for connection to the battery connector mounted on the rear external enclosure panel. The battery kit does not contain rectifiers, inverters or other types of electrical converting apparatus, these converting functions are all performed by a separate UPS unit.
The Liebert battery cabinet with batteries installed (Model Number GXT2-144VBATT) is an optional item to the Liebert Model GXT2-6000RT208 uninterruptible power supplies (UPS). The principle purpose of the battery cabinet is to provide extended battery run times for use by the UPS in powering connected loads in the event of a power loss. Each battery cabinet consists of twelve (12) 12 volt lead-acid storage batteries, an outer battery cabinet metal enclosure, internal wiring to interconnect the twelve (12) batteries and to connect the batteries to external mounted electrical connectors, external electrical connectors for attaching cables to the UPS and/or to other battery cabinets, for use in receiving electricity from the UPS for charging the battery and for discharging stored electricity from the batteries to the UPS, and fuses and circuit breakers for overcurrent protection. In addition, each battery cabinet includes plastic support base extensions (stabilizing feet for tower configuration), a plastic front bezel, a plastic top fin, a battery cable, rack mount handles, and steel screws, for fastening rack mount handles to a battery cabinet. The battery cabinets do not contain rectifiers, inverters or other types of electrical converting apparatus, these converting functions are all performed by the GXT2-6000RT208 UPS unit.
The Liebert battery cabinet without batteries installed (Model Number GXT2-144VBATT) contains the same components as described in the paragraph immediately preceding this paragraph with the only difference being the absence of the of twelve (12) 12 volt lead-acid storage batteries.
You suggested that the tariff classification for the Liebert battery cabinet with batteries installed (Model Number GXT2-144VBATT) should be HTS # 8537.10.9070, which provides for “Bases equipped with two or more apparatus of heading 8535 or 8536” or 9403.20.0020, which provides for “Metal furniture, counters, lockers, racks, display cases, shelves, partitions and similar fixtures.” You claim since the battery cabinets include an outer cabinet plus two or more items from heading 8536…the conditions of heading 8537 are satisfied. In support of your alternate classification of 9403.20.0020, you state that the outer cabinet housing is primarily made of metal and the cabinets can be considered as furniture for special uses, as provided for in the Explanatory Notes of Heading 9403. However, while the battery cabinets do include an outer cabinet plus two or more items from heading 8536, they also contain twelve (12) lead-acid storage batteries. And, even though the cabinet may be made primarily of metal, based on the description of the cabinet it is not considered furniture in that it does more than just store. The battery cabinet includes batteries, internal wiring, external connectors, fuses, and circuit breakers. As such, the battery cabinet is beyond the intended scope of Heading 8537 and Heading 9403. The battery cabinet, whose principle purpose is to provide extended battery run times for use by a UPS, via the lead-acid storage batteries, are more specifically provided for in 8507.20.80, as other lead-acid storage batteries.
The applicable subheading for the Liebert battery kit (Model Number GXT2-144BATKIT) and Liebert battery cabinet with batteries installed (Model Number GXT2-144VBATT) will be 8507.20.8090, Harmonized Tariff Schedule of the United States (HTS), which provides for “Other lead-acid storage batteries: Other: Other.” The rate of duty will be 3.5 percent ad valorem.
The applicable subheading for the Liebert battery cabinet without batteries installed (Model Number GXT2-144VBATT) will be 8507.90.4000, Harmonized Tariff Schedule of the United States (HTS), which provides for “Electric storage batteries,…; parts thereof: Parts: Of lead-acid storage batteries.” 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