CLA-2-85:OT:RR:NC:N2:212
Yeonjae Cho
NexPO Corp.
142 Gwahaksaneop 1-RO, Okson-Myeon,
Heungdeok-Gu, Cheongju-Si
Chungcheongbuk-Do 28758
South Korea
RE: The tariff classification and eligibility under the United States-Mexico-Canada Agreement (USMCA) of
battery tabs
Dear Yeonjae Cho:
In your letter dated January 21, 2026, you requested a ruling concerning classification and eligibility under
United States-Mexico-Canada Agreement (USMCA).
The merchandise under consideration is described as a battery lead tab assembly, which you state will be
presented in two forms at importation. The first is the anode tab, which functions as the negative electrode in
a battery assembly. This tab is comprised of NiCu-plated copper and covered with a polypropylene (PP) film.
The second tab is the cathode tab and is comprised of aluminum, which is also coated with PP film. The two
tabs are welded onto a lithium-ion battery after importation where they provide electrical connectivity
between the battery and the external electrical components.
In your request, you state that the manufacturing process for the tabs occurs in Canada. Rolls of aluminum
and NiCu-plated copper are imported into Canada from Korea. These rolls are then uncoiled, cut to the
appropriate shape, and heat-treated. The film is then applied and the tabs are packaged for shipment to the
United States.
Classification:
Initially, in your request, you suggest that the correct classification for the lead tabs should be under
subheading 8536.90, Harmonized Tariff Schedule of the Untied States (HTSUS). We agree.
The applicable subheading for the anode and cathode battery lead tab assembly will be 8536.90.8585,
HTSUS, which provides for "Electrical apparatus…for making connections to or in electrical circuits…for a
voltage not exceeding 1,000 V: Other apparatus: Other: Other." The general rate of duty will be Free.
USMCA:
The USMCA was signed by the Governments of the United States, Mexico, and Canada on November 30,
2018. The USMCA was approved by the U.S. Congress with the enactment on January 29, 2020, of the
USMCA Implementation Act, Pub. L. 116-113, 134 Stat. 11, 14 (19 U.S.C. § 4511(a)). General Note (“GN”)
11, HTSUS, implements the USMCA. GN 11(b) sets forth the criteria for determining whether a good is an
originating good for purposes of the USMCA.
GN 11(b) states, in relevant part:
For the purposes of this note, a good imported into the customs territory of the United States from the
territory of a USMCA country…is eligible for the preferential tariff treatment provided for in the applicable
subheading and quantitative limitations set forth in the tariff schedule as a “good originating in the territory
of a USMCA country” only if-
(i) the good is a good wholly obtained or produced entirely in the territory of one or more USMCA
countries;
(ii) the good is a good produced entirely in the territory of one or more USMCA countries,
exclusively from originating materials;
(iii) the good is a good produced entirely in the territory of one or more USMCA countries using
non-originating materials, if the good satisfies all applicable requirements set forth in this note
(including the provisions of subdivision (o));
As the subject lead tabs contain non-originating goods, it is not considered a good wholly obtained or
produced entirely in a USMCA country under GN 11(b)(i). Additionally, under GN 11(b)(ii), the tabs are not
goods produced entirely in Canada exclusively from originating materials. Therefore, we must determine
whether the non-originating materials undergo the tariff shift and other requirements provided for in GN
11(b)(iii) and GN 11(o). The applicable tariff shift rule for merchandise classifiable under subheading
8536.90, HTSUS, states, in relevant part:
88. (A) A change to subheading 8536.90 from any other heading, except from tariff items 8538.90.10,
8538.90.30 or 8538.90.60
Based upon the information provided with this request, the coils of aluminum and NiCu-plated copper would
be classified outside of heading 8536, HTSUS, as well as outside of the noted subheadings within the rule.
As such, the non-originating coils satisfy the tariff shift rule. The anode and cathode battery lead tabs are
eligible for preferential treatment under the USMCA upon importation into the U.S.
The 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/.
This ruling does not address the applicability of any additional duties, taxes, fees, exactions and/or other
charges, which may apply to the goods discussed herein. This includes, but is not limited to, tariffs and other
duties as provided for in Subchapter III to Chapter 99, HTSUS. Thus, for example, in addition to the
classification stated above, the merchandise covered by this ruling may also need to be reported with either
the Chapter 99 provision under which an additional tariff applies or one of the Chapter 99 provisions
covering exceptions to such tariffs.
For further information to assist with the importation process, please refer to the frequently updated Cargo
Systems Messaging Service (CSMS) messages at
https://www.cbp.gov/trade/automated/cargo-systems-messaging-service and Frequently Asked Questions on
the Trade Remedy/IEEPA page at
https://www.cbp.gov/trade/programs-administration/trade-remedies/IEEPA-FAQ.
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 Luke LePage at [email protected].
Sincerely,
(for)
Denise Faingar
Designated Official Performing the Duties of the Division Director
National Commodity Specialist Division