CLA-2-85:OT:RR:NC:N1:109
Kim M. Caywood-Pierce
Trade Advisor
Deringer Logistics Consulting Group
173 West Service Rd
Champlain, NY 12919
RE: The tariff classification of a rechargeable battery kit from China
Dear Ms. Caywood-Pierce:
In your letter dated July 24, 2013, you requested a tariff classification ruling on behalf of your client, Span Medical Products Canada Inc., DBA MC Healthcare Products.
The merchandise in question is known as the Q6669 Battery and Charger Kit. This kit contains
a rechargeable lead-acid battery and a 120V AC power/charging cord. The battery measures 209 mm in width, 116 mm in height, and 60 mm in depth. The output voltage of the rechargeable lead-acid battery is 24V DC. The Q6669 Battery and Charger Kit acts as a backup power supply for up to five hospital beds when other forms of electrical power are not available. The battery and the power cord are packaged together.
Note 4 to Section XVI, HTSUS, provides that where a machine consists of individual components intended to contribute together to a clearly defined function covered by one of the headings in chapter 84 or chapter 85, then the whole falls to be classified in the heading appropriate to that function. The Q6669 Battery and Charger Kit is a functional unit consisting of separate components interconnected by electric cable, which are intended to contribute together to the clearly defined function of supplying battery power to hospital beds.
The applicable subheading for the Q6669 Battery and Charger Kit will be 8507.20.8090, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “electric storage batteries, including separators therefore, whether or not rectangular (including square); parts thereof: Other lead-acid storage batteries: Other,”. The rate of duty will be 3.5%.
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 Steven Pollichino at (646) 733-3008.
Sincerely,
Myles B. Harmon
Acting Director
National Commodity Specialist Division