M81132 M8 Ruling Active

The tariff classification of a rechargeable lithium battery from China

Issued March 28, 2006 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 8507.80.8000

Headings: 8507

Product description

The merchandise subject to this request is described in your letter as a rechargeable lithium polymer battery (Model # i602). It is market as an iLUV. The iLUV is a battery utilized to extend the battery life to an iPOD for 56 hours. It contains a silicon skin to keep the iPOD and iLUV battery joint. The iLUV contains an AC/DC power adapter with USB port for battery charging. The rechargeable lithium battery imparts the essential character of this item. A sample of the merchandise was submitted to this office and is being returned to you as per your request.

CBP rationale

The applicable subheading for the rechargeable lithium battery (Model # i602) will be 8507.80.8000, 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 storage batteries: Other.

Full text

NY M81132 March 28, 2006 CLA-2-85:RR:NC:MM:109 M81132 CATEGORY: Classification TARIFF NO.: 8507.80.8000 Ms. Dena Kim Executive Vice-President i-Luv, Division of jWin Electronics Corp., USA 2 Harbor Park Drive Port Washington, NY 11050 RE: The tariff classification of a rechargeable lithium battery from China Dear Ms. Kim: In your letter dated March 3, 2006, you requested a tariff classification ruling. The merchandise subject to this request is described in your letter as a rechargeable lithium polymer battery (Model # i602). It is market as an iLUV. The iLUV is a battery utilized to extend the battery life to an iPOD for 56 hours. It contains a silicon skin to keep the iPOD and iLUV battery joint. The iLUV contains an AC/DC power adapter with USB port for battery charging. The rechargeable lithium battery imparts the essential character of this item. A sample of the merchandise was submitted to this office and is being returned to you as per your request. The applicable subheading for the rechargeable lithium battery (Model # i602) will be 8507.80.8000, 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 storage batteries: Other.” The rate of duty will be 3.4 percent ad valorem. 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 on World Wide Web at http://www.usitc.gov/tata/hts/. 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 Linda M. Hackett at 646-733-3015. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division

View original on CBP CROSS →

More rulings on the same tariff codes

N062996 June 5, 2009

The tariff classification of lithium ion and nickel metal hydride (NiMH) battery packs from China

N052216 April 2, 2009

The tariff classification and marking requirements of a unisex heated vest from Sri Lanka and a rechargeable battery and power supply from China

N053055 March 11, 2009

The tariff classification of an electric vehicle from China

N005793 January 31, 2007

The tariff classification of rechargeable lithium polymer battery in a fitted leather case with a polyester insert (Model # i606) from China

N003354 November 22, 2006

The tariff classification of a rechargeable battery from China

M86814 October 16, 2006

The tariff classification of a rechargeable nickel metal hydride (NiMH) battery, a rechargeable nickel cadmium (NICAD) battery, a universal battery charger, a battery powered hand-held drive unit, and surgical instrument attachments (chucks, couplings, and adaptors) from Switzerland

R04697 September 12, 2006

The tariff classification of a rechargeable nickel metal hydride (NiMH) battery, a rechargeable nickel cadmium (NICAD) battery, a universal battery charger, a battery powered hand-held drive unit, and surgical instrument attachments (chucks, couplings, and adaptors) from Switzerland

R04289 July 19, 2006

The tariff classification of a travel kit, start kit, and two accessory kits from an unspecified country

R04082 June 19, 2006

The tariff classification of an extended play game PAK universal power kit (Model Number SPD-5-GP-25) from an unspecified country

R04090 June 14, 2006

The tariff classification of a high power notebook power bank 7000 mAh external battery pack (Model Number SPD-9-14) from Taiwan

Searching CBP rulings the smart way

TariffLens semantically searches all 200,000+ CBP rulings, surfaces the ones that actually match your product, and builds defensible classifications backed by ruling citations.

Book a demo →