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NY K82425




February 19, 2004
CLA-2-85:RR:NC:1:112 K82425

CATEGORY: CLASSIFICATION

TARIFF NO.: 8507.20.8040

Mr. Joseph A. Acayan
Givens & Johnston, PLLC
950 Echo Lane
Houston, TX 77024-2788

RE: The tariff classification of a lead acid battery from Taiwan

Dear Mr. Acayan:

In your letter dated January 15, 2004, on behalf of CSB Battery Technologies, Inc., you requested a tariff classification ruling.

As indicated by the submitted information, the lead acid battery, identified as model EVX12340PB, is a rechargeable lead-acid battery for use in an electrical wheelchair.

The applicable subheading for the lead acid battery, model EVX12340PB, will be 8507.20.8040, Harmonized Tariff Schedule of the United States (HTS), which provides for other lead-acid storage batteries: Other. The rate of duty will be 3.5 percent ad valorem.

Regarding your claim of a (secondary) classification under HTS 9817.00.96, we are returning your request for a classification ruling, and any related samples, exhibits, etc., because we need additional information in order to issue a ruling. Please submit the additional information indicated below:

1. Explain what physical characteristics, if any, distinguish these batteries from those used for purposes other than powering a motorized wheelchair. For example, the Guest Company, assemblers of the Pride wheelchairs in question, supplied information about potting methods claimed to be distinctive for motorized wheelchairs in their request which led to New York Ruling Letter I88448. We note your statement that that the connectors for the EVX12340PB will mate the connectors on the Pride wheelchairs. However, Senate Finance Committee Report 97-564 makes it clear that 9817.00.96 does not apply to items that have been “adapted” by minor changes.

2. What are the internal physical differences, if any, between EVX12340GP, which you indicate is sold for both “handicapped and non-handicapped applications,” and the EVX12340PB, which you indicate you sell only to Pride Mobility? What is the approximate ratio of sales for the two in the last year and what is the average price difference (both with and without wire harnesses supplied)? Do the “handicapped” applications for the EVX12340GP include uses, other than in motorized wheelchairs, which you deem to be for the handicapped? If so, what are those other uses?

3. Is the EVX12340GP often sold to large end-use purchasers with harnesses specially configured to mate with their equipment?

4. Does the EVX12340GP have handles and is it a sealed battery with a safety valve, like the EVX12340PB?

When this information is available, you may wish to consider resubmission of your request regarding 9817.00.96. If you decide to resubmit your request, please include all of the material that we have returned to you and mail your request, this time in triplicate, to U.S. Customs, Customs Information Exchange, 10th Floor, One Penn Plaza, New York, NY 10119, attn: Binding Rulings Section.

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 subheading 9817.00.96, HTS, contact National Import Specialist J. Sheridan at 646-733-3012. For any other questions regarding this ruling, contact National Import Specialist David Curran at 646-733-3017.

Sincerely,

Robert B. Swierupski
Director,

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