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Advance Rulings for Tariff Classification
Product Name
Batteries, air-zinc
Technical Reference System Number
234561
Description
These are small air-zinc batteries designed specifically to be used with hearing aids. Each package contains eight battery pills.
Analysis and Justification
Subheading 8506.60 of the Harmonized System covers “primary cells and primary batteries: air-zinc”. As these batteries are designed specifically to be used with hearing aids, they qualify for tariff code 9979 which provides for “goods specifically designed to assist persons with disabilities in alleviating the effects of those disabilities, and articles and materials for use in such goods”.
Decision
In accordance with General Interpretative Rule 1 of the Harmonized System, the air-zinc batteries are classified under classification number 8506.60.00.00 of the Customs Tariff and qualify for tariff code 9979.
