The tariff classification of 12-volt lead-acid storage batteries from China and Taiwan

NY R02936 December 19, 2005 CLA-2-85:RR:NC:MM:109 R02936 CATEGORY: Classification TARIFF NO.: 8507.20.8040 9902.03.87 Ms. Liane Elizabeth Albert Asst. Director of Compliance Hellmann Worldwide Logistics 506 East Dallas Rd Suite 100 Grapevine, TX 76051 RE: The tariff classification of 12-volt lead-acid storage batteries from China and Taiwan Dear Ms. Albert: In your letter dated December 6, 2005 you requested a tariff classification ruling on behalf of your client Enersys, Inc. This ruling pertains to the classification of two different series of 12-volt lead-acid storage batteries. They are referred to in your letter as NP4 and NP7 series. The specific part numbers that the NP4 and NP7 series will be imported under are NP4-12GNC, NP4-12GN, NP4-12TW, NP7-12GNC, NP7-12GN, NP7-12GD, NP7-12TW, and NP7-12TWC. Your letter states that these 12-volt lead-acid storage batteries are used as an auxiliary source of power for burglar and/or fire alarms in security applications both commercially and residentially. The applicable subheading for 12-volt lead-acid storage batteries is 8507.20.8040, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Other lead-acid storage batteries: Other: 12 V batteries.” The rate of duty is 3.5 percent ad valorem. However, Heading 9902, HTSUS, deals with a wide variety of goods that have a temporary reduction in their rate of duty by virtue of legislative action. Subheading 9902.03.87, HTSUS, provides for 12-volt lead-acid storage batteries of a kind used for the auxiliary source of power for burglar or fire alarms and similar apparatus of subheading 8531.10.00 and provides for a temporary reduction in duty. You claim that the NP4 and NP7 series 12-volt lead-acid storage batteries are used as an auxiliary source of power for burglar and/or fire alarms. As such, the NP4 and NP7 series 12-volt lead-acid storage batteries meet the prerequisite of this provision of the Nomenclature. Therefore, the applicable subheading for the NP4 and NP7 series 12-volt lead-acid storage batteries is 9902.03.87, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “12V Lead-acid storage batteries, of a kind used for the auxiliary source of power for burglar or fire alarms and similar apparatus of subheading 8531.10.00 (provided for in subheading 8507.20.80).” The rate of duty is free. 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