CLA-2-85:OT:RR:NC:N1:103
Scott Middlekauff
Cole International USA Inc.
155 12th St., Suite 222
Blaine, WA 98230
RE: The tariff classification of a battery pack from China
Dear Mr. Middlekauff:
In your letter dated August 20, 2025, you requested a tariff classification ruling on behalf of your client,
Excell Battery Canada ULC.
The merchandise under consideration is identified as a lithium-ion battery pack, model number 2EXL1855,
with a nominal voltage of 10.95 VDC, a nominal capacity of 8.55 Ah, and a nominal energy of 93.62 Wh. Its
main components include nine 18650 cylindrical battery cells, a printed circuit board assembly, and a cable
with a connector. Post-importation, the battery pack will be used in a gas detector. We note that details were
not provided for the gas detector, and we cannot confirm its classification.
In your submission, you suggest that the subject battery pack is classifiable under subheading 9015.90.0130,
Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Surveying (including
photogrammetrical surveying), hydrographic, oceanographic, hydrological, meteorological or geophysical
instruments and appliances, excluding compasses; rangefinders; parts and accessories thereof: Parts and
accessories: Of levels.” We disagree. The subject merchandise is a rechargeable battery pack, which is a
device provided for in heading 8507, HTSUS.
The applicable subheading for the lithium-ion battery pack, model number 2EXL1855, will be 8507.60.0020,
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.
Effective March 4, 2025, pursuant to U.S. Note 2(u) to Subchapter III, Chapter 99, all products of China and
Hong Kong as provided by heading 9903.01.24, HTSUS, other than products classifiable under headings
9903.01.21, 9903.01.22, and 9903.01.23, HTSUS, will be subject to an additional 20 percent ad valorem rate
of duty. At the time of entry, you must report the applicable Chapter 99 heading, i.e. 9903.01.24, in addition
to subheading 8507.60.0020, HTSUS, listed above.
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 China, Hong
Kong, and Macau will be subject to an additional ad valorem rate of duty of 10 percent. At the time of entry,
you must report the Chapter 99 heading applicable to your product classification, i.e. 9903.01.25, in addition
to subheading 8507.60.0020, HTSUS, listed above.
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.
The HTSUS is subject to periodic amendment, so you should exercise reasonable care in monitoring the
status of goods covered by the Note cited above and the applicable Chapter 99 subheading. For background
information regarding the trade remedy initiated pursuant to Section 301 of the Trade Act of 1974, including
information on exclusions and their effective dates, you may refer to the relevant parts of the USTR and CBP
websites, which are available at
https://ustr.gov/issue-areas/enforcement/section-301-investigations/tariff-actions and
https://www.cbp.gov/trade/programs-administration/trade-remedies, respectively.
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 U.S. Customs and
Border Protection (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)
Denise Faingar
Acting Director
National Commodity Specialist Division