The tariff classification of cylindrical battery can from Mexico

N342365 September 16, 2024 CLA-2-85:OT:RR:NC:N1:103 CATEGORY: Classification TARIFF NO.: 8507.90.8000 Andrew Park Andrew J Park CHB 19515 S. Vermont Ave., Suite 100Torrance, CA 90502 RE:  The tariff classification of cylindrical battery can from Mexico Dear Mr. Park: In your letter dated August 29, 2024, you requested a tariff classification ruling on behalf of your client, LT Precision Co., Ltd. The merchandise under consideration is referred to as a 4680 Cylindrical Can Assembly and is described as a bottomed cylinder-shaped can with an opening on one end. The assembly is used during the manufacturing of battery cells and consists of a steel cylindrical casing with an aluminum rivet and polybutylene terephthalate gasket pressed into the closed end of the casing. It weighs 70 grams and measures 46 millimeters in diameter by 80 millimeters in height. Based on the documents provided, each assembly is imported finished and ready for use and does not require any post-importation processing. During battery cell manufacturing, a jelly roll material, containing alternating layers of anode, cathode, and separator material, is inserted into the opening. The applicable subheading for the 4680 Cylindrical Can Assembly, will be 8507.90.8000, 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: Parts: 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 at https://hts.usitc.gov/. The holding set forth above applies only to the specific factual situation and merchandise description as identified in the ruling request. This position is clearly set forth in Title 19, Code of Federal Regulations (CFR), Section 177.9(b)(1). This section states that a ruling letter is issued on the assumption that all of the information furnished in the ruling letter, whether directly, by reference, or by implication, is accurate and complete in every material respect. In the event that the facts are modified in any way, or if the goods do not conform to these facts at time of importation, you should bring this to the attention of U.S. Customs and Border Protection (CBP) and submit a request for a new ruling in accordance with 19 CFR 177.2. Additionally, we note that the material facts described in the foregoing ruling may be subject to periodic verification by CBP. 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