&&The products of this advance ruling are nickel-metal hydride batteries also known as "power cells." They are used to power electric toys, typically remote control cars, vehicles and aircrafts. They consist of multiple cells of electric accumulators which are wired in series or parallel and fitted with an external connector which is specific to the appropriate toy to which it is designed. These cells are held together by plastic housings on each end and bound with thermoplastic or contained in a hard plastic shell. There are various sizes and capacities depending on use.

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&&Heading 85.07 provides for electric accumulators, including separators therefor, whether or not rectangular (including square). The Explanatory Notes to heading 85.07 states; "Accumulators containing one or more cells and the circuitry to interconnect the cells amongst themselves, often referred to as "battery packs", are covered by this heading, whether or not they include any ancillary components which contribute to the accumulator's function of storing and supplying energy, or protect it from damage, such as electrical connectors, temperature control devices (e.g., thermistors), circuit protection devices, and protective housings.&&&&They are classified in this heading even if they are designed for use with a specific device." The nickel-metal hydride batteries meet the terms of heading 85.07.&&

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