Manager, Customs Compliance
Newalta Corporate Office
211-11 Avenue SW
Calgary, AB T2R 0C6
RE: The tariff classification of spent lead-acid batteries from Turkey
Dear Ms. MacKenzie:
In your letter dated October 6, 2014, you requested a tariff classification ruling.
The merchandise subject to this ruling is used/spent lead-acid batteries. The batteries are drained or dry whole intact batteries. The Institute of Scrap Recycling Industries, Inc. refers to these items as “RAINS”. The lead-acid batteries concerned are of the type that are used in conjunction with internal combustion/piston engines. At time of importation into the United States these spent batteries are not operational and are not capable of being used. They are being imported for the recovery of their raw materials, such as lead and plastic.
You have proposed classification of this merchandise within subheading 8507.10.00, HTSUS, which provides for lead-acid storage batteries, of a kind used for starting piston engines. Based on the information supplied the items concerned are spent batteries that are incapable of being reused. As such the appropriate heading would be 8548 which specifically provides for such merchandise.
The applicable subheading for the used/spent lead-acid batteries will be 8548.10.0540, Harmonized Tariff Schedule of the United States (HTSUS), which provides for "Spent primary cells, spent primary batteries and spent electric storage batteries: For recovery of lead: Lead-acid storage batteries, of a kind used for starting engines.” 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 Steven Pollichino at Steven.Pollichino@cbp.dhs.gov.
Gwenn Klein Kirschner
National Commodity Specialist Division