H206455

HQ H206455 August 26, 2022 CLA-2 OT:RR:CTF:EMAIN H206455 DSR CATEGORY: Classification TARIFF NO.: 8507.20.80 Ms. Rachel Debrosse Overseas Administrator Rally Manufacturing, Inc. 5255 NW 159th Street Miami, FL 33014 Mr. Derek K. Sakaguchi President Micom CHB, Inc. 460 S. Hindry Ave. Unit C Inglewood, CA 90301 Mr. Harley Allen Manager Customs Compliance Black & Decker Corp. Porter Cable/Delta Devilbiss Divisions 4825 Highway 45 North Jackson, TN 38305 Ms. Joan Jerome Allied International 13207 Bradley Ave. Sylmar CA 91342 RE: Revocation of NY H82059, NY R04727, NY N005077, NY N081177 and NY N034766; Classification of composite portable storage batteries. Dear Ms. Debrosse and Ms. Jerome, and Messrs. Sakaguchi and Allen: This letter is in reference to New York Ruling Letters (NY) H82059 (June 28, 2001); NY R04727 (September 14, 2006); NY N005077 (January 23, 2007); NY N034766 (August 12, 2008); and NY N081177 (November 4, 2009), regarding the classification under the Harmonized Tariff Schedule of the United States (HTSUS) of composite portable storage batteries. The rulings classified the devices under subheading 8504.40.95 HTSUS, which provides for static converters, other. We have reviewed the tariff classification of the devices and have determined that the cited rulings are in error. Therefore, we are revoking NY H82059, NY R04727, NY N005077, NY N034766 and NY N081177 for the reasons set forth in this ruling. FACTS: The device at issue in NY H82059 (June 28, 2001) is described as a “Jumper with 260PSI Compressor.” The item has three main features: jumper cable clamps, battery jumper (with lead-acid battery, including housing) and a 260PSI compressor. The item is for use in automobiles, boats and other moving vehicles to provide battery power to dead batteries, cell phones and charges along with lighting. It can also be used to inflate tires and recreation inflatables such as beach balls, soccer balls and more. The device at issue in NY R04727 (September 14, 2006) is described as a portable 12-volt rechargeable power station jump-start for vehicles (JNS 1800). The unit is designed for auxiliary and emergency use and has the following features: 12-volt DC sockets with overload protection, an on/off switch, a 15-amp fuse, a battery condition indicator light, a work light, a light switch and a charging adaptor input. A 120-volt AC power supply with one spare 3-watt light bulb and one spare 15-amp fuse are included in the accessories compartment found on the back of the JNS 1800 unit, which is secured by two heavy-duty plastic handle battery clamps (red = positive (+) and black = negative (-)). The battery charging life is as high as 36 months and can be recycled after its use. The device at issue in NY N005077 (January 23, 2007) is described as a 12-volt AC/DC portable power supply, jump starter and inflator. It is identified as product number VEC026BD. The VEC026BD is cordless and rechargeable. It powers and/or charges AC/DC appliances (includes two 120-volt receptacles and two 12-volt receptacles), jump starts vehicles, functions as an air compressor for inflating tires and sports equipment and includes an LED work light for emergency roadside assistance. The device at issue in NY N034766 (August 12, 2008) is described as a 12-volt DC portable power supply, jump starter, and inflator, all within one housing. This item is identified within your letter as product number VEC012CBD. The VEC012CBD has a 12-volt DC accessory outlet to power and/or charge DC electronics. The jump starter jump-starts vehicles without the need of another vehicle’s battery. The air compressor can be used to inflate tires and sports equipment. The VEC012CBD, which is cordless and rechargeable, includes an LED light for emergency roadside assistance, a 12-volt DC charger, a 120-volt AC charger, heavy-duty cables & clamps, and an adapter nozzle set. The device at issue in NY N081177 (November 4, 2009) is described as a 5-In-1 portable power pack. It is identified within the product literature as ITEM 96157-1VGA. It contains a 12V, 17-amp hour rechargeable lead acid battery with dual 12V outlets. It has 36” jump-start cables with copper-plated clamps, a 260 PSI air compressor with gauge, a 400-watt power inverter with dual AC outlets, an LED map light, AC and DC power ports and a battery level indicator. The 5-In-1 portable power pack is housed in a heavy-duty rubberized case. This product is used in automobiles, on boats, and other types of vehicles to provide battery power to dead batteries, cell phones, and other devices that require power. It can also be used to inflate tires, and recreation inflatables, such as sports balls. The LED light can be used to read a map or for emergency lighting. LAW AND ANALYSIS: Classification under the Harmonized Tariff Schedule of the United States (HTSUS) is made in accordance with the General Rules of Interpretation (GRI). 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. The HTSUS provisions under consideration are as follows: 8504 Electrical transformers, static converters (for example, rectifiers) and inductors; parts thereof: 8507 Electric storage batteries, including separators therefor, whether or not rectangular (including square); parts thereof: Note 3 to Section XVI, HTSUS, of which headings 8504 and 8507, HTSUS, are a part, provides that: Unless the context otherwise requires, composite machines consisting of two or more machines fitted together to form a whole and other machines designed for the purpose of performing two or more complementary or alternative functions are to be classified as if consisting only of that component or as being that machine which performs the principal function. The Harmonized Commodity Description and Coding System Explanatory Notes (“ENs”) constitute the official interpretation of the Harmonized System at the international level. While neither legally binding nor dispositive, the ENs 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, 54 Fed. Reg. 35127, 35128 (August 23, 1989). The EN to heading 8504, HTSUS, states, in pertinent part, the following: The apparatus of this group are used to convert electrical energy in order to adapt it for further use. They incorporate converting elements (e.g., valves) of different types. They may also incorporate various auxiliary devices (e.g., transformers, induction coils, resistors, command regulators, etc.). Their operation is based on the principle that the converting elements act alternatively as conductors and non-conductors. The fact that these apparatus often incorporated auxiliary circuits to regulate the voltage of the emerging current does not affect their classification in this group, nor does the fact that they are sometimes referred to as voltage or current regulators. This group includes: … (D) Direct current converters by which direct current is converted to a different voltage… This heading also includes stabilized suppliers (rectifiers combined with a regulator), e.g., uninterruptible power supply units for a range of electronic equipment. The EN to heading 8507, HTSUS, states, in pertinent part, the following: Electric accumulators (storage batteries or secondary batteries) are characterized by the fact that the electrochemical action is reversible so that the accumulator may be recharged. They are used to store electricity and supply it when required. A direct current is passed through the accumulator producing certain chemical changes (charging); when the terminals of the accumulator are subsequently connected to an external circuit these chemical changes reverse and produce a direct current in the external circuit (discharging). This cycle of operations, charging and discharging, can be repeated for the life of the 

Classification under the Harmonized Tariff Schedule of the United States (HTSUS) is made in accordance with the General Rules of Interpretation (GRI). 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. The HTSUS provisions under consideration are as follows:8504 Electrical transformers, static converters (for example, rectifiers) and inductors; parts thereof:8507 Electric storage batteries, including separators therefor, whether or not rectangular (including square); parts thereof: Note 3 to Section XVI, HTSUS, of which headings 8504 and 8507, HTSUS, are a part, provides that:Unless the context otherwise requires, composite machines consisting of two or more machines fitted together to form a whole and other machines designed for the purpose of performing two or more complementary or alternative functions are to be classified as if consisting only of that component or as being that machine which performs the principal function.The Harmonized Commodity Description and Coding System Explanatory Notes (“ENs”) constitute the official interpretation of the Harmonized System at the international level. While neither legally binding nor dispositive, the ENs 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, 54 Fed. Reg. 35127, 35128 (August 23, 1989).The EN to heading 8504, HTSUS, states, in pertinent part, the following: The apparatus of this group are used to convert electrical energy in order to adapt it for further use. They incorporate converting elements (e.g., valves) of different types. They may also incorporate various auxiliary devices (e.g., transformers, induction coils, resistors, command regulators, etc.). Their operation is based on the principle that the converting elements act alternatively as conductors and non-conductors.The fact t