&&The products of this advance ruling are lithium polymer 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.

&&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 lithium polymer batteries meet the terms of heading 85.07.&&&&In regards to the CITT decision put forward that the batteries should be classified under 9503, both types of batteries in issue are not the same as the batteries that were described in AP-2002-116 nor do they contain printed circuit boards or form a part (complete unit) of the housing of the remote control car, as the batteries described in AP-99-082. As such, neither AP-99-082 and AP-2002-116 merit consideration with regards to the tariff classification of the goods in issue.&&The Section Notes to Section XVI dictate that even if an article is determined to be a part of a machine of Chapter 84 or 85, for the purposes of tariff classification, if it is being imported on its own (without the machine) and there is a heading that provides for the good elsewhere in the Tariff, it is to be classified under its own respective heading and not as a part of a machine.