CLA-2-85:OT:RR:NC:N1:102
Robert J. Leo
Meeks, Sheppard, Leo & Pillsbury
570 Lexington Avenue
24th Floor
New York, New York 10022
RE: The tariff classification of a lithium-ion battery pack from China
Dear Mr. Leo:
In your letter dated April 22, 2020, you requested a tariff classification ruling on behalf of your client, Respironics, Inc. Technical information was included.
The SimplyGo Battery Pack, part number 1080641, is exclusively used with Respironics’ SimplyGo mini portable oxygen concentrator (POC), which is used in the treatment of certain chronic respiratory diseases or breathing impaired persons. The battery pack primarily consists of rechargeable lithium-ion cells within a housing that is specially shaped to fit the bottom of the POC, battery circuitry that shares a communications protocol with the POC , and a printed circuit assembly that receives and transmits data concerning the battery pack’s charging cycles, temperature, voltage, charging state, and amperes. In use, the battery pack is latched to the bottom of the POC unit and can be charged by connecting to a SimplyGo Mini device that is plugged into the wall, or by being connected to Respironics’ tabletop charger device.
The applicable subheading for the SimplyGo Battery Pack, part number 1080641, will be 8507.60.0020, 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: Other. The general rate of duty will be 3.4 percent ad valorem.
In your submission you request consideration of a secondary classification for the subject battery pack under 9817.00.96, HTSUS, which applies to articles and parts of articles specially designed or adapted for the use or benefit of the permanently or chronically physically or mentally handicapped. Chapter 98, Subchapter XVII, U.S. Note 4(a), HTSUS, defines the term “blind or other physically or mentally handicapped persons” as including “any person suffering from a permanent or chronic physical or mental impairment which substantially limits one or more major life activities, such as caring for one’s self, performing manual tasks, walking, seeing, hearing, speaking, breathing, learning, or working.” In this instance, it is stated that the subject battery pack is designed to work exclusively with the SimplyGo mini portable oxygen concentrator. Based on the information you provided, oxygen concentrators are intended for use by individuals who suffer from chronic respiratory illnesses who require supplementary oxygen to accomplish their ongoing major life activities. As such, a chronic respiratory illness satisfies the description set forth in Chapter 98, Subchapter XVII, U.S. Note 4(a) and the secondary classification of 9817.00.96 will apply to the SimplyGo Battery Pack, part number 1080641.
Pursuant to U.S. Note 20 to Subchapter III, Chapter 99, HTSUS, products of China classified under subheading 8507.60.0020, HTSUS, unless specifically excluded, are subject to an additional 7.5 percent ad valorem rate of duty. At the time of importation, you must report the Chapter 99 subheading, i.e., 9903.88.15, in addition to subheading 8507.60.0020, HTSUS, listed above.
Please note the additional duties imposed by subheading 9903.88.15 do not apply to goods for which entry is properly claimed under a provision of chapter 98 of the HTSUS, except for goods entered under subheadings 9802.00.40, 9802.00.50, and 9802.00.60, and subheading 9802.00.80. For subheadings 9802.00.40, 9802.00.50, and 9802.00.60, the additional duties apply to the value of repairs, alterations, or processing performed abroad, as described in the applicable subheading. For subheading 9802.00.80, the additional duties apply to the value of the article less the cost or value of such products of the United States, as described in subheading 9802.00.80.
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 the World Wide Web at https://hts.usitc.gov/current.
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 Sandra Martinez at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division