H356254

H356254 April 14, 2026 OT:RR:CTF:EMAIN H356254 TPB CATEGORY: Classification TARIFF NO.: 8537.20.00 Ms. Jacquelyn Votra Trans-Border Global Freight Systems, Inc. 2103 Route 9, Round Lake NY 12151 Re: Tariff classification of steel cube for batteries fitted with electrical apparatus. Dear Ms. Votra: This in response to your eRuling request in which you requested a prospective binding tariff classification ruling from U.S. Customs and Border Protection (CBP) on behalf of EOSE Energy Storage (EOSE / Requestor). Your ruling request, which was forwarded to our office for a response, concerns the tariff classification of a certain steel housing for batteries fitted with electrical apparatus, under the Harmonized Tariff Schedule of the United States (HTSUS). FACTS: The product at issue is described as a 16-foot, custom-made steel cube that has been fitted to be a housing for batteries. The steel cube opens at one end by means of double doors. The inside of the container has been fitted with welded steel racks that will hold dozens of batteries in place. The container, in its imported state, will have incorporated numerous electrical components, including wires, connectors, sockets, bus bars, etc. You provided a Bill of Materials and online links to the technical specifications of the product at issue with your request, which we have consulted. ISSUE: What is the tariff classification of the product in question? LAW AND ANALYSIS: Classification under the Harmonized Tariff Schedule of the United States is determined in accordance with the General Rules of Interpretation (GRIs). 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 GRIs may then be applied in their appropriate order. 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 Treasury Decision (T.D.) 89-80, 54 Fed. Reg. 35127, 35127–28 (Aug. 23, 1989). The HTSUS provisions under consideration are, in relevant part, as follows: 7309 Reservoirs, tanks, vats and similar containers for any material (other than compressed or liquefied gas), of iron or steel, of a capacity exceeding 300 liters, whether or not lined or heat insulated, but not fitted with mechanical or thermal equipment: * * * 8507 Electric storage batteries, including separators therefor, whether or not rectangular (including square); parts thereof: * * * 8537 Boards, panels, consoles, desks, cabinets and other bases, equipped with two or more apparatus of heading 8535 or 8536, for electric control or the distribution of electricity, including those incorporating instruments or apparatus of chapter 90, and numerical control apparatus, other than switching apparatus of heading 8517: You note that the product under consideration is similar to a product which EOSE had previously received a ruling, i.e., New York ruling letter (NY) N317967, dated March 10, 2021, which classified that product in heading 7309, subheading 7309.00, HTSUS, which provides for reservoirs, tanks, vats and similar containers for any material (other than compressed or liquefied gas), of iron or steel, of a capacity exceeding 300 liters, whether or not lined or heat insulated, but not fitted with mechanical or thermal equipment. The current item under consideration, however, will include certain electrical wiring and apparatus at the time of its importation. As such, you propose that the product should be classified under heading 8507, subheading 8507.90, HTSUS, as a part of a battery. We note that the term “part” is not defined in the HTSUS. The courts have considered the nature of “parts” under the HTSUS, and two distinct though not inconsistent tests have resulted.1 The first, articulated in United States v. Willoughby Camera Stores, Inc., (Willoughby), 21 C.C.P.A. 322, 324 (1933), requires a determination of whether the imported item is an “integral, constituent, or component part, without which the article to which it is to be joined, could not function as such 1 See Bauerhin Tech’s Ltd. v. United States (Bauerhin), 110 F.3d 774, 779 (Fed. Cir. 1997). 2 article.”2 The second, set forth in United States v. Pompeo, (Pompeo), 43 C.C.P.A. 9, 14 (1955), provides that when an imported item is dedicated solely for use with another article, and when applied to that use, the item meets the definition of a “part” established in Willoughby, the item constitutes a “part” of the article. Under either line of cases, an imported item is not a part if it is “a distinct and separate commercial entity.”3 In this case, the steel cube is not an integral, constituent, or component part of a battery cell, battery pack, battery module or basic electrochemical unit and does not contribute to the storing or supplying of electrical energy. It is a 16-foot outdoor-rated shipping container for housing finished battery modules. In its condition as imported, it neither contains the battery modules nor contains any auxiliary equipment (e.g., BMS, electrical control devices, electrical distribution equipment, etc.) to supply or store electrical energy, despite the presence of electrical connectors. While the ENs to heading 8507 indicate that certain containers can be parts, specifically identifying “parts of accumulators, e.g., containers and covers; lead plates and grids…and hence ready for use”, our view is that this reference to containers was intended to be limited in scope, covering housings that directly hold or contain the cathode, electrode, electrolyte, and separators in a basic battery unit (e.g., a single electrochemical cell or lead-acid battery with subdivided cells). When reviewing the structure of the paragraph for parts, we note that the exemplars (i.e., lead plates, grids, separators, etc.) are all internal components of an electrochemical cell. While subheading 8507.90 may cover certain specially shaped housings, such as those use to house electric vehicle battery assemblies, there is no indication that the word “containers” covers building-like protective enclosures. This product is more akin to a storage unit than a cover for an accumulator. Based on the foregoing, we rule out classification of the product at issue under heading 8507. As noted in the description, the product at issue is a 16-foot steel container that will ultimately be used to store battery modules as a complete energy storage system. At importation, the container is equipped with electrical cables, terminal blocks, and bus bars. However, no batteries or electrical control devices are present at the time of importation. As you noted in your submission, while the present merchandise is similar to goods previously classified in heading 7309, the product at issue contains electronic elements at the time of importation. The presence of these additional elements incorporated into the steel cube would take it outside of the scope of heading 7309. Heading 8537 provides for boards, panels, consoles, desks, cabinets and other bases, equipped with two or more apparatus of heading 85.35 or 85.36, for electric 2 See Bauerhin, 110 F.3d at 778, quoting Willoughby, supra. 3 See Baxter Healthcare Corp. v. United States, 182 F.3d 1333, 1338–39 (Fed. Cir. 1999) (quoting Willoughby, 21 C.C.P.A. at 325). 3 control or the distribution of electricity, including those incorporating instruments or apparatus of Chapter 90, and numerical control apparatus, other than switching apparatus of heading 85.17. Based upon the terms of the heading, in order for a g

Classification under the Harmonized Tariff Schedule of the United States is determined in accordance with the General Rules of Interpretation (GRIs). 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 GRIs may then be applied in their appropriate order. 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 Treasury Decision (T.D.) 89-80, 54 Fed. Reg. 35127, 35127–28 (Aug. 23, 1989). The HTSUS provisions under consideration are, in relevant part, as follows: 7309 Reservoirs, tanks, vats and similar containers for any material (other than compressed or liquefied gas), of iron or steel, of a capacity exceeding 300 liters, whether or not lined or heat insulated, but not fitted with mechanical or thermal equipment: * * * 8507 Electric storage batteries, including separators therefor, whether or not rectangular (including square); parts thereof: * * * 8537 Boards, panels, consoles, desks, cabinets and other bases, equipped with two or more apparatus of heading 8535 or 8536, for electric control or the distribution of electricity, including those incorporating instruments or apparatus of chapter 90, and numerical control apparatus, other than switching apparatus of heading 8517: You note that the product under consideration is similar to a product which EOSE had previously received a ruling, i.e., New York ruling letter (NY) N317967, dated March 10, 2021, which classified that product in h