&&The goods at issue are rechargeable battery packs based on the sodium ferric sulfate system. They consist of an enclosure, battery management system (BMS), safety control system, wiring, and assembled cells. Each battery functions as a unit, capable of receiving and delivering electrical energy from or to an external source. Model NAJ4824 measures approximately 184.0 mm (l) x 154.0 mm (w) x 290.0 mm (h), has a 1P14S cell configuration and a nominal voltage of 50.4 V (3.6 V × 14 cells). Model DZ65N-20EN measures approximately 238.0 mm (l) x 156.0 mm (w) x 290.0 mm (h), has a 1P18S cell configuration and a nominal voltage of 64.8 V (3.6 V × 18 cells). Model DZ79N- 20EN measures approximately 287.0 mm (l) x 156.0 mm (w) x 290.0 mm (h), has a 1P22S cell configuration and a nominal voltage of 79.2 V (3.6 V × 22 cells). These batteries are designed for small-scale power delivery applications (i.e. electric bicycles).

&&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 and the Canadian Rules set out in the schedule. 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) Compendium of Classification Opinions and Explanatory Notes to the Harmonized Commodity Description and Coding System (HS).&&&&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 headings and any relative Section or 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.&&&&In your application for an advance ruling, you suggested tariff classification number 8507.80.90.00. This tariff classification number is correct.&&&&Heading 85.07 provides for electric accumulators. The Explanatory Notes to this heading state that electric accumulators are used to store and supply electricity. They are characterised by the fact that the electrochemical action is reversible and the charging / discharging cycles can be repeated for the life of the accumulator. Battery packs, including those designed for use with a specific device, are covered by this&&heading. The Explanatory Notes define the term “battery packs” as “[a]ccumulators containing one or more cells and the circuitry to interconnect the cells amongst themselves.” These battery packs may include ancillary components (e.g. electrical connectors, temperature control devices, circuit protection devices, protective housings, etc.) which contribute to the accumulator’s function of storing and supplying energy, or protect it from damage. The goods at issue are rechargeable battery packs, which are capable of storing and supplying electricity. They consist of an enclosure, battery management system (BMS), safety control system, wiring, and assembled cells; therefore, they meet the terms of Heading 85.07.&&&&These sodium-ion battery packs do not meet the terms of the preceding subheadings; therefore, they are classified under the residual Subheading 8507.80, which provides for other accumulators. They also do not meet the terms of the preceding tariff items; therefore, they are classified under the residual Tariff Item 8507.80.90.00.