Ms. Susanne Fontana
Attorney In Fact for
Southern Metals Corporation of Dade County
2801 Northwest 74 Avenue, Suite 214
Miami, FL 33122
RE: The tariff classification of used/spent silver oxide batteries from an unspecified country
Dear Ms. Fontana:
In your letter dated November 29, 2006, you requested a tariff classification ruling, on behalf of Southern Metals Corporation of Dade County.
The merchandise subject to this ruling is used/spent silver oxide batteries. At the time of importation the batteries will be in a complete condition and packed together in cartons or bags for shipping. After importation, the batteries will be sent to firms for the recovery of silver.
Your letter suggested numerous tariff numbers for the classification of the used/spent silver oxide batteries. They are Harmonized Tariff Schedule of the United States (HTSUS) 8506.40.1000, which provides for “Primary cells and primary batteries; parts thereof: Silver oxide: Having an external volume not exceeding 300 cubic centimeters”, HTSUS 7112.99.0000, which provides for “Waste and scrap of precious metal or of metal clad with precious metal” other waste and scrap containing precious metal and precious metal compounds…: Other: Other”, and HTSUS 9817.00.9080, which provides for “…to be used in remanufacture by melting or to be processed by shredding, shearing, compacting or similar processing which renders them fit only for the recover of the metal content: Other: Other.” However, heading 8548 provides for spent primary cells, spent primary batteries and spent electric storage batteries. As such, 8506.40.1000, 7112.99.0000, and 9817.00.9080 are inapplicable.
The applicable subheading for the used/spent silver oxide batteries will be 8548.10.1500, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Spent primary cells, spent primary batteries and spent electric storage batteries: Other.” The rate of duty will be free.
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.
Robert B. Swierupski