In the Nov. 6, 2024, Customs Bulletin and Decisions, U.S. Customs and Border Protection proposed to reclassify a variety of lithium-ion battery cells as lithium-ion batteries under HTSUS 8507.60.00 (3.4 percent duty) rather than as other parts of electric storage batteries under HTSUS 8507.90.80 (3.4 percent duty).
Rulings NY N335569, NY N335325, NY N335323, NY N319771, and HQ H155376 would be revoked to reflect this change. Comments are due no later than Dec. 6.
The products at issue are rechargeable, pouch-type battery cells used in a variety of applications, including storing surplus energy generated from wind and solar power sources, residential energy storage, and electric vehicles.
Notwithstanding the fact that these cells are intended to be incorporated into other energy storage devices or systems, CBP states, they are nevertheless rechargeable devices that convert chemical energy into voltaic electrical energy for distribution to another device and are therefore classifiable as batteries.
For more information on how to seek or utilize classification and other rulings, please contact attorney Deb Stern at (305) 894-1007 or via email.
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