The tariff classification of a maintenance-free sealed, non-spillable lead acid battery with suspended electrolyte from Taiwan

NY M83080 May 26, 2006 CLA-2-85:RR:NC:MM:109 M83080 CATEGORY: Classification TARIFF NO.: 8507.20.8040 Ms. Cheryl Santos APC Import/Export Logistics Analyst American Power Conversion 1600 Division Road West Warwick, RI 02893 RE: The tariff classification of a maintenance-free sealed, non-spillable lead acid battery with suspended electrolyte from Taiwan Dear Ms. Santos: In your letter dated April 28, 2006, you requested a tariff classification ruling. The merchandise is described in your letter as a maintenance-free sealed, non-spillable lead acid battery with suspended electrolyte. It is identified in your letter as a CURK 10. The CURK 10 is a 12-volt lead acid battery that is used in an uninterruptible power supply (UPS). A sample of this item was furnished for classification purposes. In its condition as imported, the CURK 10 is packaged together with two CD-ROMs in a box ready for retail sale. As per your request, the sample is being returned to you. One of the CD-ROMs is entitled PowerChutte Business Edition Basic (5-Node). This CD gives information on how to upgrade a 5-node version of an APC Power Chutte Business Edition to a 25-node version. The other CD-ROM is entitled Enterprise Manager. It explains how any APC AC-powered UPS or Environmental Monitoring device, which connects to a supported node (APC agent), can be reported on by APC Enterprise Manager. When the node is a web-enabled APC agent, APC Enterprise Manager can use the agent’s web application to manage the UPS or Environment Monitoring device. Software is considered recorded media. Legal Note 6 to Chapter 85, Harmonized Tariff Schedule of the United States (HTSUS) states: “Records, tapes and other media of heading 8523 or 8524 remain classified in those headings when entered with the apparatus for which they are intended. This note does not apply to such media when they are entered with articles other than the apparatus for which they are intended. For the purposes of this note, the term “apparatus for which they are intended” refers to apparatus which reads or plays the media or which records or writes on the media.” As per a telephone conversation, you explained that the CD-ROMs are for installation in a personal computer and that the PowerChutte helps in the event of a power shutdown by enabling the monitor system and that the Enterprise Manager helps support all the UPSs. Since the software (CD-ROMS) is imported with a maintenance-free sealed, non-spillable lead acid battery with suspended electrolyte, an item for which it is not intended, classification within headings 8523 or 8524 is not applicable. As such, Legal Note 6 to Chapter 85, Harmonized Tariff Schedule of the United States (HTSUS) is satisfied. The maintenance-free sealed, non-spillable lead acid battery with suspended electrolyte coupled with the software makes this a set, with the essential character being the battery, classifiable within heading 8507. The applicable subheading for the maintenance-free sealed, non-spillable lead acid battery with suspended electrolyte (CURK 10) will be 8507.20.8040, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Electric storage batteries including separators, whether or not rectangular (including square); parts; thereof: Other lead acid storage batteries: Other: 12 v batteries.” The rate of duty will be 3.5 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