The tariff classification of a battery pack from China

NY G82460 October 20, 2000 CLA-2-85:RR:NC:1:112 G82460 CATEGORY: Classification TARIFF NO.: 8506.10.0000 Mr. Jack Kilmartin Yamato Customs Brokers U.S.A., Inc. 377 Oyster Point Boulevard South San Francisco, CA 94080 RE: The tariff classification of a battery pack from China Dear Mr. Kilmartin: In your letter dated August 30, 2000, on behalf of BYD Battery USA, Inc., you requested a tariff classification ruling. As indicated by the submitted sample and information, the battery pack, identified as part number P4-01-0021SMI consists of 10 AA alkaline batteries contained within a plastic housing. Insulated electric wiring with a connector attached protrudes through the top of the housing so that the battery pack can be used as source of power. The side of the housing contains the statement “Do Not Recharge”, which is an indication that these are not storage batteries. The applicable subheading for the battery pack, part number P4-01-0021SMI, will be 8506.10.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for manganese dioxide primary cells and primary batteries. The rate of duty will be 2.7 percent ad valorem. In your request, you also inquire as to the applicability of subheading 9802.00.8040, HTS, which provides a duty allowance for articles assembled abroad, in whole or in part, of fabricated components the product of the United States. Based upon the information provided, the operations performed in China appear to constitute mere assembly. Accordingly, the battery packs in question would be eligible for a duty allowance under subheading 9802.00.8040, HTS. An article entered under this provision is subject to duty upon the full value of the assembled article, less the cost or value of the U.S. components, upon compliance with the documentary requirements of Section 10.24, Customs Regulations (19 C.F.R. 10.24). 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 212-637-7049. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division