The tariff classification of a portable power pack with lithium-ion rechargeable battery from Germany

N164097 June 2, 2011 CLA-2-85:OT:RR:NC:N1:109 CATEGORY: Classification TARIFF NO.: 8504.40.9580 Ms. Cheryl Frye-Wright Atty-in-Fact Compass forwarding, Inc. 440 McClellan Highway East Boston, MA 02128 RE: The tariff classification of a portable power pack with lithium-ion rechargeable battery from Germany Dear Ms. Frye-Wright: In your letter dated May 2, 2011, you requested a tariff classification ruling on behalf of your client, Heine, USA, Ltd. The merchandise subject to this ruling is a portable power pack with lithium-ion rechargeable battery. It is identified within your submission as Item Number X-007.99.671. The portable power pack consists of a lithium-ion rechargeable battery and a rheostat within a housing. It contains a female socket and a switch to turn the power pack on and off. The purpose of the portable power pack is to provide power to an Omega 500 indirect ophthalmoscope when the cable connected to the ophthalmoscope is plugged into the female socket of the portable power pack. The rheostat within the portable power pack controls the brightness of the ophthalmoscope. Once the energy in the battery is drained it can be recharged by being connected to a transformer, Heine’s Item Number X-007.99.672, which is not classified within this ruling. A sample was submitted for classification purposes. You suggested Harmonized Tariff Schedule of the United States (HTSUS) subheading 8504.31.4035, which provides for “"Electrical transformers, static converters (for example, rectifiers) and inductors: parts thereof: Other transformers: Having a power handling capacity less than 1kVA: Having a power handling capacity less than 40 VA" as the classification of the portable power pack with lithium-ion rechargeable battery. Electrical transformers, transform, by means of induction, an alternating current into another alternating current of a different voltage, impedance, etc. However, the portable power pack with lithium-ion rechargeable battery is not a device that transforms alternating current. Rather, it is a device that provides direct current from its lithium battery to provide power to an Omega 500 indirect ophthalmoscope. As such, it is more specifically provided for as an electrical static converter under HTSUS subheading 8504.40.95. The fact that the portable power pack with lithium-ion rechargeable battery contains a rheostat, which is a variable resistor that controls the brightness of the Omega 500 indirect ophthalmoscope, thus regulating the voltage of the emerging current by providing an electrical resistance in a circuit to limit the flow of current, does not affect the classification of the portable power pack with lithium-ion rechargeable battery as an electrical static converter in accordance with Explanatory Note (EN) 85.41 (II) Electrical Static Converters. The applicable subheading for the portable power pack with lithium-ion rechargeable battery within a housing (Item Number X-007.99.671) will be 8504.40.9580, Harmonized Tariff Schedule of the United States (HTSUS), which provides for "Static converters: Other: Other." The rate of duty will be 1.5 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 Linda M. Hackett at (646) 733-3015. Sincerely, Robert B. Swierupski Director National Commodity Specialist Division