Ms. Alena Maretskaya
Winners Division of Winners Merchants Int. Lp.
60 Standish Court
Mississauga, ON L5R 0G1
Date of issuance of ruling:
This is in response to your request for an advance ruling on the tariff classification of a Boostcase Hybrid Battery Case (product # BCH1500IP5-BLK). This product is exported from Greenline Distribution, Inc., 49 Pier Avenue, Suite B, Hemosa Beach, CA 90254.
Based on the information provided, Boostcase Hybrid Battery Case (product # BCH1500IP5-BLK) is a two-piece, ultra-thin snap-on hybrid battery case with a battery sleeve that attaches to an iPhone in a single click. The case provides lightweight protection for an iPhone, while the sleeve delivers 150% more battery life. The rechargeable 2200mAh lithium polymer battery sleeve easily attaches/detaches from the snap case using a locking system. The battery can be recharged via a micro USB cable. It can switch between standby and charging via a multi-purpose play button. The iPhone and the case's built-in battery can charge simultaneously. Its dimensions are 5.4" (13.7 cm) in length x 0.7" (1.8 cm) in depth x 2.4" (6.1 cm) in width and weighs 3.4 oz (96.4 g). The external battery pack is designed specifically for the iPhone 5/5S and also functions as a protective case.
Analysis and Justification
When the Boostcase Hybrid Battery Case is plugged into an external power source, the internal battery in the battery pack is charged first. Upon being fully charged, the power is transferred to charge the phone battery, thereby bypassing the battery in the pack. The item charges the phone when the power button on the cover is switched on.
As previously indicated, the Boostcase Hybrid Battery Case is both a protective case and an external battery pack for the iPhone 5/5s. It is, therefore, a composite good made of materials classifiable under different headings. It meets the terms of both headings 42.02, as a case and 85.04, as an electrical static converter.
Being a composite good, it cannot be classified by reference to General Interpretative Rule 1 (GIR) 1 and neither can GIR 2 resolve the classification. We must turn to GIR 3. GIR 3(a) also fails to resolve the classification. GIR 3(b) says, in essence, that if the classification cannot be determined by GIR 3(a), then composite goods are to be classified according to the material or component that gives them their essential character.
You have requested consideration of tariff classification 8504.40.90.91, which covers electrical transformers, static converters (for example, rectifiers) and inductors, including non-commercial battery chargers. I can agree with you that the external battery pack for the iPhone 5/5s provides power and recharges the battery within a cell phone. As such, it is a power supply and a battery charger for telecommunication apparatus. Based on the information on hand, I believe that the essential character of this composite good is performed by the battery charging function and the secondary function is that of being a case for the iPhone. The battery charger functions to supply power not only to the battery in an iPhone 5/5s but also to the internal battery of the battery pack itself. Battery chargers are classified under heading 85.04; consequently, the external battery pack for an iPhone 5/5s is classified under heading 85.04.
Section 10 of the Customs Tariff directs that classification of imported goods shall be determined in accordance with the General Rules for the Interpretation of the Harmonized System. Section 11 of the Customs Tariff states that in interpreting the headings and subheadings, regard shall be had to the World Customs Organization's (WCO) Explanatory Notes to the Harmonized Commodity Description and Coding System.
General Interpretative Rule 1 (GIR 1) directs that titles of Sections, Chapters and sub-Chapters are provided for ease of reference only. For legal purposes, classification shall be determined according to the terms of the heading and any relative Section and Chapter Notes. Similarly, General Interpretative Rule 6 (GIR 6) directs that classification shall be determined according to the terms of those subheadings and any related Subheading Notes.
The Boostcase Hybrid Battery Case, product # BCH1500IP5-BLK, is classified under 8504.40.90.91 by application of GIRS 1, 3(b) and 6.
This ruling has been issued under paragraph 43.1(1)(c) of the Customs Act and will be honoured by the CBSA for future importations of the goods specified, provided the material facts and circumstances remain as originally presented; all conditions in the ruling have been met; the ruling has not been modified, revoked, revised, or cancelled; and the Customs Tariff legislation has not changed. Should there be a change in the material facts or circumstances pertaining to the goods, you must notify the CBSA as soon as possible. You may request that the Advance Ruling be modified or revoked as of the date of the change.
Importers should quote the advance ruling number at the time of importation in either the description field of the B3 entry document or on the Canada Customs Invoice. Exporters or producers should quote the advance ruling number on the Certificate of Origin or commercial invoice accompanying the goods.
Should you disagree with this advance ruling, you may file a dispute notice under subsection 60(2) of the Customs Act within 90 days of the date of issuance. Please see the procedures outlined in Appendix C of the CBSA's Memorandum D11-11-3, Advance Rulings for Tariff Classification.
This advance ruling is considered 'reason to believe' for the purposes of section 32.2 of the Customs Act and the CBSA's Administrative Monetary Penalty System, described in Memorandum D22-1-1.
All Memoranda referenced in this letter may be accessed on the CBSA website.
Consent to the Public Release of the Advance Ruling
As per your consent statement, we will release this advance ruling to the public, in both official languages, in accordance with the procedures described in Memorandum D11-11-3. The ruling will be published on the CBSA website in 30 days.
Manager, Tariff Policy Unit 'B'
Trade Policy Division
- Date modified: