N117216 N1 Ruling Active

The tariff classification of alkaline battery assortment with plastic case from China

Issued August 23, 2010 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 8506.10.0000

Headings: 8506

Product description

The merchandise subject to this ruling is an alkaline battery assortment with plastic case. It consists of 27 manganese dioxide primary (non-rechargeable) batteries of various sizes. They are imported in a clear plastic case designed with compartments that will store and hold the various sized batteries in place. The clear plastic case contains 10 AA batteries, 8 AAA batteries, 5 C batteries, and 4 D batteries. The alkaline battery assortment with plastic case is imported packaged ready for retail sale. A sample of this merchandise was submitted for classification purposes and is being returned to you as per your request.

CBP rationale

The applicable subheading for the alkaline battery assortment with plastic case (Item Number A017AA00582) will be 8506.10.0000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Primary cells and primary batters; parts thereof: Manganese dioxide.

Full text

N117216 August 23, 2010 CLA-2-85:OT:RR:NC:N1:109 CATEGORY: Classification TARIFF NO.: 8506.10.0000 Mr. Troy D. Crago-Edwards Atico International USA, Inc. 501 South Andrews Avenue Fort Lauderdale, FL 33301 RE: The tariff classification of alkaline battery assortment with plastic case from China Dear Mr. Crago-Edwards: In your letter dated July 21, 2010, you requested a tariff classification ruling. The merchandise subject to this ruling is an alkaline battery assortment with plastic case. It consists of 27 manganese dioxide primary (non-rechargeable) batteries of various sizes. They are imported in a clear plastic case designed with compartments that will store and hold the various sized batteries in place. The clear plastic case contains 10 AA batteries, 8 AAA batteries, 5 C batteries, and 4 D batteries. The alkaline battery assortment with plastic case is imported packaged ready for retail sale. A sample of this merchandise was submitted for classification purposes and is being returned to you as per your request. The applicable subheading for the alkaline battery assortment with plastic case (Item Number A017AA00582) will be 8506.10.0000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Primary cells and primary batters; parts thereof: Manganese dioxide.” The rate of duty will be 2.7 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

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