&&Based on the information provided, the battery charger can be used to charge a variety of electronic devices such as tablets, mobile phones, iPods and speakers via a USB cable. The device contains a 2800mAh rechargeable Lithium battery and has a built in USB charging cable and a USB connector. An LED indicator button that shows the power status.

&&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 (HS). 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.&&&&Based on its specifications, the Universal Power Bank Battery Charger does not meet the terms of heading 85.04 because it is not used, nor does it have the means, to convert electrical energy in order to adapt it for further use, as the voltage used to charge it is the same voltage used to charge or power the devices it is connect to.&&&&In the 2017 HS changes, Legal Note 3 was added to reflect the classification of goods, such as battery packs. As such, it has been determined that, as per Legal Note 3 to Chapter 85, the Universal Power Bank Battery Charger meets the conditions of being an electric accumulator of heading 85.07.&&&&Therefore, the Universal Power Bank Battery Charger is classified in heading 85.07.&&&&This replacement ruling is the result of the changes to the 2017 Customs Tariff.&&