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

N005793 January 31, 2007 CLA-2-85:RR:NC:MM:109 CATEGORY: Classification TARIFF NO.: 8507.80.8000 Ms. Dena Kim Executive Vice President i-Luv, Division of jWIN Electronics 2 Harbor Park Drive Port Washington, NY 11050 RE: The tariff classification of rechargeable lithium polymer battery in a fitted leather case with a polyester insert (Model # i606) from China Dear Ms. Kim: In your letter dated January 22, 2007 you requested a tariff classification ruling. The merchandise subject to this ruling is a rechargeable lithium polymer battery charger in a fitted leather case. It is identified within your letter as Model # i606. The rechargeable lithium polymer battery provides an extended battery life of 56 hour to an iPOD video. The leather case is specifically shaped to house an iPOD and battery together and is suitable for long-term use with both items. The case can also hold an iPOD video 33 gigs, which is slightly thinner than an iPOD 60. Therefore, upon importation, the leather case will also contain a polyester insert, which is used to securely hold an iPOD video 33 gigs, making up the difference in thickness between the iPOD video 33 gigs and the iPOD 60, so that iPOD 33 gigs does not move around freely within the case. A sample of Model # i606 was furnished for classification purposes and is being returned to you as per your request. The essential character of this item is the rechargeable lithium polymer battery. The applicable subheading for the rechargeable lithium polymer battery charger in a fitted leather case and polyester insert (Model # i606) 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