CLA-2-85:OT:RR:NC:N1:103
Matthew Lapin
Wiley Rein LLP
2050 M St., NW
Washington, DC 20036
RE: The tariff classification of lead acid batteries from Vietnam
Dear Mr. Lapin:
In your letter dated August 12, 2025, you requested a tariff classification ruling on behalf of your client,
KCM Marketing, Inc. dba MK Battery.
The products under consideration are AGM lead acid batteries and identified in your submission under the
following model numbers: ES20-12C, ES20-12C FT, ES20-12C FT FR, ES22-12, ES22-12C, M50-12 SLD
M, M55-12 SLD M, M65-12 SLD M, M75-12 SLD M, MU-1 SLD M, MU-1 SLD M FT, MU-1 SLD M-33,
and MU-1 SLD M-33-FT.
All batteries have a nominal voltage of 12 VDC but differ in overall dimensions and capacity, which range
from 20 Ah to 75 Ah. The batteries will have either an F3, F4, F6, or F8 terminal post and each terminal post
can fit either an M5 or M6 bolt.
The applicable subheading for the AGM lead acid batteries will be 8507.20.8041, 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: Other lead-acid storage batteries: Other:
Other: 12 V batteries.” The general rate of duty will be 3.5 percent ad valorem.
Effective April 5, 2025, Executive Orders implemented “Reciprocal Tariffs.” All imported merchandise must
be reported with either the Chapter 99 provision under which the reciprocal tariff applies or one of the
Chapter 99 provisions covering exceptions to the reciprocal tariffs. At this time, products of Vietnam will be
subject to an additional ad valorem rate of duty of 20 percent. At the time of entry, you must report the
Chapter 99 heading applicable to your product classification, i.e. 9903.02.69, in addition to subheading
8507.20.8041, HTSUS, listed above.
In your submission you requested consideration of a secondary classification under 9817.00.96, HTSUS,
which applies to articles and parts of articles specifically designed or adapted for the use or benefit of the
permanently or chronically physically or mentally handicapped. Descriptive literature was submitted to show
that the batteries can be used with powered wheelchairs and powered mobility assistance scooters.
Subheading 9817.00.96, HTSUS, covers: “Articles specially designed or adapted for the use or benefit of the
blind or other physically or mentally handicapped persons; parts and accessories (except parts and
accessories of braces and artificial limb prosthetics) that are specially designed or adapted for use in the
foregoing articles . . . Other.” The term “blind or other physically or mentally handicapped persons” includes
“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.” U.S. Note 4(a), Subchapter XVII, Chapter 98, HTSUS.
Subheading 9817.00.96, HTSUS, excludes “(i) articles for acute or transient disability; (ii) spectacles,
dentures, and cosmetic articles for individuals not substantially disabled; (iii) therapeutic and diagnostic
articles; or, (iv) medicine or drugs.” U.S. Note 4(b), Subchapter XVII, Chapter 98, HTSUS.
In Sigvaris, Inc. v. United States, 227 F. Supp. 3d 1327, 1336 (Ct. Int’l Trade 2017), aff’d, 899 F.3d 1308
(Fed. Cir. 2018), the U.S. Court of International Trade (CIT) explained that “specially” means “to an extent
greater than in other cases or towards others” and “designed” means something that is “done, performed, or
made with purpose and intent often despite an appearance of being accidental, spontaneous, or natural.” We
must first evaluate “for whose, if anyone’s, use and benefit is the article specially designed,” and then,
whether “those persons [are] physically handicapped [].” Sigvaris, 899 F.3d at 1314.
The Court of Appeals for the Federal Circuit (CAFC) clarified in Sigvaris, 899 F.3d at 1314-15 that to be
“specially designed,” the merchandise “must be intended for the use or benefit of a specific class of persons
to an extent greater than for the use or benefit of others” and adopted the following five factors used by U.S.
Customs and Border Protection (CBP):
(1) the physical properties of the article itself (i.e., whether the article is easily distinguishable by properties
of the design, form, and the corresponding use specific to this unique design, from articles useful to
non-handicapped persons); (2) whether any characteristics are present that create a substantial probability of
use by the chronically handicapped so that the article is easily distinguishable from articles useful to the
general public and any use thereof by the general public is so improbable that it would be fugitive; (3)
whether articles are imported by manufacturers or distributors recognized or proven to be involved in this
class or kind of articles for the handicapped; (4) whether the articles are sold in specialty stores which serve
handicapped individuals; and, (5) whether the condition of the articles at the time of importation indicates
that these articles are for the handicapped.
Based on the information supplied, the subject lead acid batteries do not meet the five factors set out by CBP.
The batteries are neither specially adapted nor designed exclusively for use with powered wheelchairs or
powered mobility assistance scooters. For instance, all of the batteries use either insert terminals or nut and
bolt terminal posts, which are universal connection points. These terminals allow the batteries not only to be
used in powered wheelchairs but also in UPS systems, golf carts, lawnmowers, toy cars, material handling
equipment, etc. Furthermore, the scooter models identified in the submission do not require special batteries
but can use any battery so long as it is made to a U1, M34, or 22NF group size, which are standard sizes used
in a wide range of applications. Since the subject batteries are manufactured with common dimensions, they
are indistinguishable from batteries available for purchase by the general public. As a result, it is the opinion
of this office that a secondary classification will not apply in subheading 9817.00.96, HTSUS.
The tariffs and additional duties cited above are current as of this ruling’s issuance. 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 at https://hts.usitc.gov/.
The holding set forth above applies only to the specific factual situation and merchandise description as
identified in the ruling request. This position is clearly set forth in Title 19, Code of Federal Regulations
(CFR), Section 177.9(b)(1). This section states that a ruling letter is issued on the assumption that all of the
information furnished in the ruling letter, whether directly, by reference, or by implication, is accurate and
complete in every material respect. In the event that the facts are modified in any way, or if the goods do not
conform to these facts at time of importation, you should bring this to the attention of CBP and submit a
request for a new ruling in accordance with 19 CFR 177.2. Additionally, we note that the material facts
described in the foregoing ruling may be subject to periodic verification by CBP.
This ruling is being issued under the provisions of Part 177 of the Customs and Border Protection
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, please contact
National Import Specialist Paul Huang at [email protected].
Sincerely,
(for)
James Forkan
Acting Director
National Commodity Specialist Division