CLA-2-85:OT:RR:NC:N1:109
Ms. Cheryl D. Frye-Wright
Attorney-In-Fact
Compass Forwarding Co., Inc.
440 McClellan Highway
East Boston, MA 02128
RE: The tariff classification of a rechargeable lithium polymer battery and a charger for a rechargeable battery from Germany
Dear Ms. Frye-Wright:
In your letter dated March 24, 2011, you requested a tariff classification ruling.
The merchandise subject to this ruling is a rechargeable lithium polymer battery and a charger for a rechargeable battery. The rechargeable lithium polymer battery is used to supply power to an OMEGA500 indirect binocular ophthalmoscope UNPLUGGED and a 3S LED headlight UNLPLUGGED. The charger is identified by the product literature that you submitted as a Wall Transformer HEINE EN50® UNPLUGGED. It is a charger and wall mount in one. It is plugged into an alternating current wall outlet and serves an instrument holder and a charger at the same time.
You suggested Harmonized Tariff Schedule of the United States (HTSUS) subheading 8506.50.0000 for the classification of the rechargeable lithium polymer battery. HTSUS subheading 8506.50.0000 provides for “Primary cells and primary batteries; parts thereof: Lithium.” However, the lithium polymer battery is not a primary battery. Rather, it is a rechargeable battery. As such, it is an electric storage battery. Electric storage batteries are provided for within HTSUS heading 8507. Therefore, HTSUS subheading 8506.50.0000 is inapplicable.
You suggested Harmonized Tariff Schedule of the United States (HTSUS) subheading 8504.31.4035 for the classification of the Wall Transformer HEINE EN50® UNPLUGGED charger for a rechargeable battery. HTSUS subheading 8504.31.4035 provides for “Electrical transformers, static converters (for examples rectifiers) and inductors; parts thereof: Other transformers: Having a power handling capacity of not exceeding 1 kVA: Other: Having a power handling capacity less than 1 kVA: Having a power handling capacity less than 40 VA.” Electrical transformers, without having any moving parts, transform, by means of induction, an alternating current into another alternating current of different voltage, impedance, etc. However, the Wall Transformer HEINE EN50® UNPLUGGED charger plugs into an alternating current wall outlet and converts the current to direct current in order to charge the rechargeable battery within a device. As such, it is a rectifier. Rectifiers are specifically provided for within HTSUS subheading 8504.40.95. Therefore, HTSUS subheading 8504.31.4035 is inapplicable.
The applicable tariff provision for the rechargeable lithium polymer battery will be 8507.80.8050, Harmonized Tariff Schedule of the United States Annotated (HTSUSA), which provides for “Electric storage batteries, including separators therefor, whether or not rectangular (including square); parts thereof: Other storage batteries: Other: Other.” The rate of duty will be 3.4 percent ad valorem.
The applicable tariff provision for the charger for a rechargeable battery will be 8504.40.9550, Harmonized Tariff Schedule of the United States Annotated (HTSUSA), which provides for “Electrical transformers, static converters (for example rectifiers) and inductors; parts thereof: Static converters: Other: Rectifiers and rectifying apparatus: Other.” The rate of duty will be 1.5 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