Question 15
Domain 2: Classification under HTSUSNumber One Car Company (NOCC), an electric vehicle manufacturer, has asked Jack Frost Customshouse Broker (Jack Frost) to classify imported battery assemblies intended for use in electric vehicles in the Harmonized Tariff Schedule (HTS) in advance of the next shipment. NOCC tells Jack Frost that it typically classifies the battery assemblies under 8507.60.0010 / 3.4%. Jack Frost has the following information. • the nominal voltage is 696.96 V • the nominal energy is 77.4 kWh • the weight is 480 kg. What additional information does Jack Frost need to confirm that 8507.60.0010 is the correct classification?
Correct answer: D
Explanation
Heading 8507.60 covers lithium-ion accumulators, but the tariff note requires the battery to meet the lithium-ion criteria by weight and energy density. Jack Frost needs the cell chemistry and whether the assembly is an accumulator/battery pack as defined, because classification depends on the article being a “lithium-ion accumulator” under the heading text and notes, not just voltage and kWh.
Why each option is right or wrong
A. The battery chemistry.
Lithium-ion chemistry is necessary, but not sufficient without the tariff context for the assembly.
B. The HTS subheading of the vehicle into which the battery assembly will be installed.
The vehicle’s HTS subheading does not determine the battery assembly’s own classification.
C. The shape of the battery.
Battery shape is not the classification criterion for heading 8507.60.
D. Both A and B
HTSUS heading 8507.60 covers lithium-ion accumulators, and the Explanatory Notes/heading language require the article to be an accumulator of that type, not merely a high-voltage battery assembly. To verify 8507.60.0010, Jack Frost needs both the cell chemistry and the assembly’s status as a complete accumulator/battery pack meeting the heading description; the provided voltage (696.96 V), energy (77.4 kWh), and weight (480 kg) do not by themselves establish that the goods fall within 8507.60.0010.