The tariff classification of a plastic battery housing from Taiwan

NY 810315 May 17, 1995 CLA-2-85:S:N:N1:112 810315 CATEGORY: Classification TARIFF NO.: 8506.90.0000 Mr. Richard Miller Recoton Corporation 2950 Lake Emma Road Lake Mary, FL 32746 RE: The tariff classification of a plastic battery housing from Taiwan Dear Mr. Miller: In your letter dated April 24, 1995 you requested a tariff classification ruling. The plastic battery housing, which you describe as a cellular telephone emergency power source (Part Number CA911), is a rectangular shaped housing for six "AA" alkaline batteries. The bottom of the housing contains one negative and one positive contact. You suggest that subheading 8507.90.8000, HTS, the provision for parts of other electric storage batteries, may be applicable. Alkaline batteries are considered primary cell batteries rather than electric storage batteries, and parts of such batteries are specifically provided for elsewhere in the tariff schedule. The applicable subheading for the plastic battery housing will be 8506.90.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for parts of primary cells and primary batteries. The rate of duty will be 4.8 percent ad valorem. This ruling is being issued under the provisions of Section 177 of the Customs Regulations (19 C.F.R. 177). A copy of this ruling letter should be attached to the entry documents filed at the time this merchandise is imported. If the documents have been filed without a copy, this ruling should be brought to the attention of the Customs officer handling the transaction. Sincerely, Jean F. Maguire Area Director New York Seaport