CLA-2-85:RR:NC:MM:109 M83078

Ms. Cheryl Santos
APC Import/Export Logistics Analyst
American Power Conversion
1600 Division Road
West Warwick, RI 02893

RE: The tariff classification of a maintenance-free sealed, non-spillable lead acid storage battery with suspended electrolyte from China

Dear Ms. Santos:

In your letter dated April 28, 2006, you requested a tariff classification ruling.

The merchandise subject to this ruling is a maintenance-free sealed, non-spillable lead acid storage battery with suspended electrolyte. It is identified in your letter as Item Number CURK 18, which is an APC Refresher Kit #18. The CURK 18 has two 6-volt batteries and is used in an uninterruptible power supply. The batteries are wired together with cables that provide an output of 12 volts. A sample of the merchandise was submitted to this office and is being returned to you as per request.

The applicable subheading for the maintenance-free sealed, non-spillable lead acid storage battery with suspended electrolyte (Item Number CURK 18) will be 8507.20.8030, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Electric storage batteries including separators therefor, whether or not rectangular (including square); parts thereof: Other lead-acid storage batteries: Other: 6V batteries.” The rate of duty will be 3.5 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 World Wide Web at http://www.usitc.gov/tata/hts/.

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