A85345 A8 Ruling Active

The tariff classification of a nickel cadmium battery pack from Japan

Issued July 25, 1996 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 8507.30.8010

Headings: 8507

Product description

As you indicate in your request, the battery pack is designated as model P-12-6U01. You contend that this model is classifiable under subheading 9817.00.94, HTS, as articles for the blind since it is used in a "Talking Book Cassette Player" for use by the blind. We do not agree that subheading 9817.00.94 is applicable in this case. The fact that the battery pack is used only with the "Talking Book Cassette Player" does not confer eligibility for classification under subheading 9817.00.94, or 9817.00.96. The battery pack is not specially designed in any way that would qualify it to meet the requirements of those subheadings, and it is considered to be of the same class or kind as any nickel-cadmium battery pack.

CBP rationale

The applicable subheading for the P-12-6U01 nickel-cadmium battery pack will be 8507.30.8010, Harmonized Tariff Schedule of the United States (HTS), which provides for other nickel-cadmium storage batteries.

Full text

NY A85345 July 25, 1996 CLA-2-85:RR:NC:MA: 112 A85345 CATEGORY: Classification TARIFF NO.: 8507.30.8010 Ms. Madeline B. Kuflik Matsushita Electric Corporation of America One Panasonic Way Panazip: 3B-6 Secaucus, NJ 07094 RE: The tariff classification of a nickel cadmium battery pack from Japan Dear Ms. Kuflik: In your letter dated July 1, 1996 you requested a tariff classification ruling. As you indicate in your request, the battery pack is designated as model P-12-6U01. You contend that this model is classifiable under subheading 9817.00.94, HTS, as articles for the blind since it is used in a "Talking Book Cassette Player" for use by the blind. We do not agree that subheading 9817.00.94 is applicable in this case. The fact that the battery pack is used only with the "Talking Book Cassette Player" does not confer eligibility for classification under subheading 9817.00.94, or 9817.00.96. The battery pack is not specially designed in any way that would qualify it to meet the requirements of those subheadings, and it is considered to be of the same class or kind as any nickel-cadmium battery pack. The applicable subheading for the P-12-6U01 nickel-cadmium battery pack will be 8507.30.8010, Harmonized Tariff Schedule of the United States (HTS), which provides for other nickel-cadmium storage batteries. The rate of duty will be 4.1 percent ad valorem. 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 David Curran at 212-466-5680. Sincerely, Roger J. Silvestri Director National Commodity Specialist Division

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