CLA-2-28:OT:RR:NC:2:236

Mr. Matthew Bock
A123 Systems, Inc.
200 West Street
Waltham, MA 02451

RE: The tariff classification of lithium iron phosphate (CAS# 15365-14-7) from China. Correction to Ruling Number N183026.

Dear Mr. Bock:

This replaces Ruling Number N183026, dated October 3, 2011, which contained a clerical error. A complete corrected ruling follows.

In your ruling request dated September 1, 2011, on behalf of A123 Systems, Inc., you requested a tariff classification ruling for lithium iron phosphate (CAS# 15365-14-7).

The product is described as a powder mixture of lithium phosphate and iron phosphate used in the domestic manufacture of battery cells and systems targeted primarily for use in electric and hybrid vehicles and in various electric grid storage applications.

In your submission, you suggest classifying this product under 3824.90.3900, Harmonized Tariff Schedule of the United States (HTSUS). However, lithium iron phosphate (CAS# 15365-14-7), is a separately defined inorganic compound and a double salt of an inorganic acid, which is provided for within heading 2842.

The applicable subheading for lithium iron phosphate (CAS# 15365-14-7) will be 2842.90.9000, (HTSUS), which provides for Other salts of inorganic acids or peroxoacids (including aluminosilicates whether of not chemically defined), other than azides: Other: Other. The duty rate will be 3.3 percent ad valorem.

This merchandise may be subject to the requirements of the Toxic Substances Control Act (TSCA), which are administered by the U.S. Environmental Protection Agency. Information on the TSCA can be obtained by contacting the EPA at 1200 Pennsylvania Avenue, N.W., Mail Code 70480, Washington, D.C., by telephone at (202) 554-1404, or by visiting their website at www.epa.gov.

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 Nuccio Fera at (646) 733-3434.

Sincerely,

Robert B. Swierupski
Director
National Commodity Specialist Division