&&According to the documentation provided, the product is a rechargeable battery that uses lithium ferrophosphate (LiFePO4) as a cathode material (negative electrode) in a lithium-ion system. It has a voltage of 48V with a capacity of 18Ah/864Wh and is used exclusively with electric powered scooters classified under subheading 8711.90.

Phân loại mã HS

8507.60.90.00

Lý giải của CBSA

&&The term “lithium-ion” in heading 85.07 refers to the operation principle of an electric accumulator where, in such accumulators, lithium ions move from the negative electrode to the positive electrode when discharging and back when charging. The lithium iron phosphate battery at issue utilizes this principle.&&&&The lithium iron phosphate (LiFePO4) battery, Model #PBI-48-18 is used in the Kumpan Electric electric scooters, which are classified in subheading 8711.90. Consequently, the battery is not eligible for classification in 8507.60.10.00, as that classification number is for batteries “For use as the primary source of electrical power for electrically-powered vehicles of subheading 8703.90”. Therefore, the Lithium Iron Phosphate battery is classified in 8507.60.90.00.&&

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