CLA-2-85:OT:RR:NC:N1:109
Mrs. Samar Jallo
Nippon Express USA. Incorporated
Chicago Air Cargo Branch
401 East Touhy Avenue
Des Plaines, IL 60018
RE: The tariff classification of a lithium-ion rechargeable battery pack (3S2P/LIC18650) from Korea
Dear Mrs. Jallo:
In your letter dated February 22, 2012, you requested a tariff classification ruling on behalf of your client, Varta Microbattery, Inc.
The merchandise subject to this ruling is a lithium-ion rechargeable battery pack (3S2P/LIC18650). Your letter states that it is imported under SKU numbers 56623 706 099 and 56627 706 097. These battery packs are designed for use in a Verathon Bladder Scan BVM9500, which is a portable, noninvasive 3D ultrasound instrument that measures urinary bladder volume and ultrasound estimated bladder-weight.
You suggested that the classification of this lithium-ion rechargeable battery pack (3S2P/LIC18650) should be under Harmonized Tariff Schedule of the United States (HTSUS) subheading 9018.19.9560, which provides for “Other parts and accessories of Electro-diagnostic apparatus.” However, although it is used in a noninvasive 3D ultrasound instrument to assist a urologist in the diagnosis of bladder dysfunction, Note 2(a) to Chapter 90, HTSUS, excludes, in all cases, any part or accessory of an apparatus of heading 9018 from classification in that heading if it is, in itself, included, inter alia, in any of the headings of Chapter 85 (except heading 8548). Lithium-ion rechargeable batteries are provided for in heading 8507. As such, in accordance with Note 2(a) to Chapter 90, classification of the 3S2P/LIC18650 lithium-ion rechargeable battery pack within subheading 9018.19.9560 is inapplicable.
The applicable subheading for the lithium-ion rechargeable battery pack (3S2P/LIC18650) will be 8507.60.0000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Electric storage batteries, including separators therefor, whether or not rectangular (including square); parts thereof: Lithium-ion batteries.” The rate of duty will be 3.4 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,
Thomas J. Russo
Director
National Commodity Specialist Division