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N240050 N2 Ruling Active

The tariff classification of a rechargeable battery back-up from China

Issued April 18, 2013 by U.S. Customs and Border Protection.

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N2 N240050 (April 18, 2013)

Tariff classification

HTS codes: 8507.60.0000

Headings: 8507

Product description

The merchandise in question is known as a “Battery Back Up 2600 mAh.” This item is a universal, portable and rechargeable electric storage device. It is an external power source that is used to provide power to, and recharge, the internal batteries of various cell phones and other USB rechargeable devices. The product consists of a circular aluminum casing, a lithium ion rechargeable battery, a plastic panel, a PCB board, two USB connection ports and a bottom cover. The casing comes in silver, black and red. The “Battery Back Up 2600 mAh” is recharged via its USB port when connected to a computer or other USB power source. Once the charge is completed, the Battery Back Up 2600 mAh may be connected to a cell phone or a variety of other devices, via a USB connection. Once connected electrical power will transfer from the “Battery Back Up 2600 mAh” to the electronic device and its rechargeable battery. The “Battery Back Up 2600 mAh” is small enough to fit in a pocket, brief case, purse, etc.

CBP rationale

The applicable subheading for the “Battery Back Up 2600 mAh” will be 8507.60.0000, 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: Lithium-ion batteries.

Full text

N240050 April 18, 2013 CLA-2-85:OT:RR:NC:N1:109 CATEGORY: Classification TARIFF NO.: 8507.60.0000 Lorianne Aldinger Senior Import Manager Rite Aid P.O. Box 3165 Harrisburg, PA 17105 RE: The tariff classification of a rechargeable battery back-up from China Dear Ms. Aldinger: In your letter dated January 30, 2012, you requested a tariff classification ruling. The merchandise in question is known as a “Battery Back Up 2600 mAh.” This item is a universal, portable and rechargeable electric storage device. It is an external power source that is used to provide power to, and recharge, the internal batteries of various cell phones and other USB rechargeable devices. The product consists of a circular aluminum casing, a lithium ion rechargeable battery, a plastic panel, a PCB board, two USB connection ports and a bottom cover. The casing comes in silver, black and red. The “Battery Back Up 2600 mAh” is recharged via its USB port when connected to a computer or other USB power source. Once the charge is completed, the Battery Back Up 2600 mAh may be connected to a cell phone or a variety of other devices, via a USB connection. Once connected electrical power will transfer from the “Battery Back Up 2600 mAh” to the electronic device and its rechargeable battery. The “Battery Back Up 2600 mAh” is small enough to fit in a pocket, brief case, purse, etc. The applicable subheading for the “Battery Back Up 2600 mAh” will be 8507.60.0000, 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: Lithium-ion batteries.” 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 Steven Pollichino at (646) 733-3008. Sincerely, Thomas J. Russo Director National Commodity Specialist Division

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