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HQ 966329




March 31, 2003

CLA-2 RR:CR:GC 966329 GOB

CATEGORY: CLASSIFICATION

TARIFF NO.: 8507.80.80

Casey Shriver
Air-Sea Forwarders, Inc.
9009 La Cienegal Blvd.
Inglewood, CA 90301

RE: Revocation of NY J80081; Battery Packs

Dear Mr. Shriver:

This letter is with respect to NY J80081 dated February 12, 2003, issued to you on behalf of Gold Peak Industries (North America). In that ruling, we advised of the classification under the Harmonized Tariff Schedule of the United States (“HTSUS”) of certain battery packs. We have reviewed the classification in NY J80081 and have determined that it is incorrect. This ruling sets forth the correct classification.

FACTS:

In NY J80081, the subject merchandise was described as follows:

The merchandise under consideration is Zebra Technologies Battery Pack, Part # AT16004-1. . . . This Battery Pack is a Li-ion 7.4 VDC 2100mAh unit measuring approximately 3” by 2” by 1” and is encased in its own plastic housing with a 3 prong DC charger socket and connecting tabs for mounting it into place. The Zebra Battery Pack is specifically designed and manufactured for use in the Zebra Technologies QL Series 320 hand held thermal printer. The QL320 is a portable thermal printer. When the battery pack is installed into the QL320, it becomes part of the QL320’s external plastic housing. The electronics inside the battery is specifically designed to meet a particular high discharge rate during printing. The battery provides the connection port for the external power, and the electronics inside the battery provide overvoltage protection to the battery and host in case the external charger fail[s]. The electronics in the battery also provides short circuit protection, thermal protection, and transmission suppression.

In NY J80081, Customs classified the battery packs in subheading 8473.30.50, HTSUS. As stated above, we have reviewed that classification and have determined that it is incorrect.

ISSUE:

Are the subject battery packs provided for in heading 8507, HTSUS, as electric storage batteries, or in heading 8473, HTSUS, as parts suitable for use solely or principally with machines of headings 8469 to 8472?

LAW AND ANALYSIS:

Classification under the HTSUS is made in accordance with the General Rules of Interpretation (“GRI’s”). GRI 1 provides that the classification of goods shall be determined according to the terms of the headings of the tariff schedule and any relative Section or Chapter Notes. In the event that the goods cannot be classified solely on the basis of GRI 1, and if the headings and legal notes do not otherwise require, the remaining GRI’s may then be applied.

The Harmonized Commodity Description and Coding System Explanatory Notes (“EN’s”) constitute the official interpretation of the Harmonized System at the international level. While neither legally binding nor dispositive, the EN’s provide a commentary on the scope of each heading of the HTSUS and are generally indicative of the proper interpretation of these headings. See T.D. 89-80.

The HTSUS provisions under consideration are as follows:

8507 Electric storage batteries, including separators therefor, whether or not rectangular (including square); parts thereof:

8507.80 Other:

8507.80.80 Other

8473 Parts and accessories (other than covers, carrying cases and the like) suitable for use solely or principally with machines of headings 8469 to 8472:

8473.30 Parts and accessories of the machines of heading 8471:

Not incorporating a cathode-ray tube:

8473.30.50 Other

Additional U.S. Rule of Interpretation 1(c) provides as follows:

1. In the absence of special language or context which otherwise requires:

(c) a provision for parts of an article covers products solely or principally used as a part of such articles but a provision for “parts” or “parts and accessories” shall not prevail over a specific provision for such part or accessory;

Note 2 to Section XVI, HTSUS, provides in pertinent part as follows:

Subject to note 1 to this section, note 1 to chapter 84 and to note 1 to chapter 85, parts of machines (not being parts of the articles of heading 8484, 8544, 8545, 8546 or 8547) are to be classified according to the following rules:

(a) Parts which are goods included in any of the headings of chapters 84 and 85 (other than headings 8409, 8431, 8448, 8466, 8473, 8485, 8503, 8522, 8529, 8538 and 8548) are in all cases to be classified in their respective headings;

(b) Other parts, if suitable for use solely or principally with a particular kind of machine, or with a number of machines of the same heading (including a machine of heading 8479 or 8543) are to be classified with the machines of that kind or in heading 8409, 8431,8448, 8466, 8473, 8503, 8522, 8529 or 8538 as appropriate ...

(c) All other parts are to be classified in heading 8409, 8431, 8448, 8466, 8473, 8503, 8522, 8529 or 8538 as appropriate, or failing that, in heading 8485 or 8548.

In HQ 965130, which was cited in NY J80081, we referred to a ruling from Revenue Canada (Nokia Products Ltd. v. Deputy Minister of National Revenue, Appeal No. AP-99-082 (July 26, 2000)) in which the Canadian International Trade Tribunal classified cellular telephone battery packs in heading 8529 of the Canadian Tariff. This issue, and the Revenue Canada position, were recently considered by the Harmonized System Committee. In HSC 30 in November 2002 (Annex H/26 to Doc. NCO655E2), the Harmonized System Committee, by a vote of 40 to 0 with two abstentions, decided that battery packs for cellular telephones were classified in heading 8507, as opposed to heading 8529, by application of GRI 1. As stated in T.D. 89-80, decisions in the Compendium of Classification Opinions should be treated in the same manner as the EN’s, i.e., while neither legally binding nor dispositive, they provide a commentary on the scope of each heading of the HTSUS and are generally indicative of the proper interpretation of these headings. T.D. 89-80 further states that EN’s and decisions in the Compendium of Classification Opinions “should receive considerable weight.”

In HQ 953767 dated April 19, 1993, Customs classified a cellular telephone battery in subheading 8507.30.00, HTSUS.

In NY D83733 dated November 18, 1998, Customs classified a lithium-ion rechargeable battery for a cellular telephone in subheading 8507.80.80, HTSUS.

Subject to certain exceptions that are not relevant here, goods that are identifiable as parts of machines or apparatus of Chapter 84 or Chapter 85 are classifiable in accordance with Note 2 to Section XVI, HTSUS. See Nidec Corporation v. United States, 861 F. Supp. 136, aff’d 68 F. 3d 1333 (1995). Parts which are goods included in headings of Chapters 84 and 85 are in all cases to be classified in their respective headings. See Note 2(a) to Section XVI, HTSUS.

Pursuant to Additional U.S. Rule of Interpretation 1(c) and Note 2(a) to Section XVI, HTSUS, we find that the subject battery packs are provided for in heading 8507, HTSUS, and are classified in subheading 8507.80.80, HTSUS, as: “Electric storage batteries, including separators therefor, whether or not rectangular (including square); parts thereof: Other: Other.”

This determination is consistent with the Harmonized System Committee decision described above.

HOLDING:

The subject battery packs are provided for in heading 8507, HTSUS, and are classified in subheading 8507.80.80, HTSUS, as: “Electric storage batteries, including separators therefor, whether or not rectangular (including square); parts thereof: Other: Other.”

EFFECT ON OTHER RULINGS:

NY J81308 is revoked.

Sincerely,

Myles B. Harmon, Director
Commercial Rulings Division


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