N330013 N3 Ruling Active

The tariff classification of a prismatic battery cell from China

Issued January 13, 2023 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 8507.60.0020, 9903.88.15

Headings: 9903, 8507

Product description

The item under consideration is a prismatic lithium-ion battery cell, model number ESS 4LH3L7 280A, composed of a cell enclosed in a rectangular housing with a safety valve and terminal connectors. Each cell measures 71.65 mm by 173.94 mm by 207.23 mm and weighs 5.5 kilograms. The prismatic lithium-ion battery cell is rechargeable and has a nominal voltage of 3.2 V, a nominal capacity of 280 Ah, and will be used in energy storage applications.

CBP rationale

The applicable subheading for the prismatic lithium-ion battery cell, model number ESS 4LH3L7 280A, will be 8507.60.0020, 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: Other.

Full text

N330013 January 13, 2023 CLA-2-85:OT:RR:NC:N1:103 CATEGORY: Classification TARIFF NO.: 8507.60.0020; 9903.88.15 Loan New Fluence Energy Global Production Operation LLC 4601 Fairfax Drive, Suite 600 Arlington, VA 22203 RE: The tariff classification of a prismatic battery cell from China Dear Ms. New: In your letter dated December 28, 2022, you requested a tariff classification ruling. The item under consideration is a prismatic lithium-ion battery cell, model number ESS 4LH3L7 280A, composed of a cell enclosed in a rectangular housing with a safety valve and terminal connectors.  Each cell measures 71.65 mm by 173.94 mm by 207.23 mm and weighs 5.5 kilograms.  The prismatic lithium-ion battery cell is rechargeable and has a nominal voltage of 3.2 V, a nominal capacity of 280 Ah, and will be used in energy storage applications. The applicable subheading for the prismatic lithium-ion battery cell, model number ESS 4LH3L7 280A, will be 8507.60.0020, 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: Other.”  The rate of duty will be 3.4 percent ad valorem. Pursuant to U.S. Note 20 to Subchapter III, Chapter 99, HTSUS, products of China classified under subheading 8507.60.0020, HTSUS, unless specifically excluded, are subject to an additional 7.5 percent ad valorem rate of duty.  At the time of importation, you must report the Chapter 99 subheading, i.e., 9903.88.15, in addition to subheading 8507.60.0020, HTSUS, listed above. 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 at https://hts.usitc.gov/current This ruling is being issued under the provisions of Part 177 of the Customs and Border Protection 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, please contact National Import Specialist Paul Huang at [email protected]. Sincerely, Steven A. Mack Director National Commodity Specialist Division

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