The tariff classification of a battery system from Japan

NY K84095 April 9, 2004 CLA-2-85:RR:NC:1:112 K84095 CATEGORY: Classification TARIFF NO.: 8537.10.90 Ms. Gail Cummins Sharretts, Paley, Carter & Blauvelt, P.C. Seventy-five Broad Street New York, NY 10004 RE: The tariff classification of a battery system from Japan Dear Ms. Cummins: In your letter dated January 26, 2004 on behalf of Sanyo Energy Corporation, which was received by this office on March 10, 2004, you requested a tariff classification ruling. As indicated by the submitted information, the HEV battery system is a device that provides and controls the electrical power in a hybrid electric-internal combustion powered motor vehicle. In operation, power stored in the system’s batteries may be used to either propel the vehicle or to assist the vehicle’s internal combustion system to propel the vehicle. The applicable subheading for the HEV battery system will be 8537.10.90, Harmonized Tariff Schedule of the United States (HTS), which provides for other boards, panels, …, and other bases, …, for electric control or the distribution of electricity, …: For a voltage not exceeding 1,000 V. The rate of duty will be 2.7 percent ad valorem. You have expressed the opinion that this item is more properly classifiable under subheading 8708.99.80, HTS. The HEV battery system is more specifically provided for in heading 8537, HTS, and is therefore precluded from classification in heading 8708, 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 David Curran at 646-733-3017. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division