&&The good in issue is called the Powerocks Flashlight Magicstick 3000 mAh Red Portable Power Bank, product number 2644PRFLASHMAGIC 3255EPLTORCH. This product is an external power bank using a lithium ion battery designed to charge portable communication devices such as smartphones, iPods, etc. The product has a built in flashlight as an auxiliary function and is available in various sizes and colours. The power bank is charged by connecting the device to an external USB power source. The power bank holds the current and transfers the current to the portable devices via micro USB cable at a 1 amp output charge rate. The device includes a micro USB to USB cable and pouch within the package contents. The good does not come with any wall adapter and it is recommended to use the adapter that comes with the electronic device to which this product is being used to provide extra battery power.

&&Requested classification 8504.40.90.91 was considered first but this product does not fall within the guidelines of that classification. Goods of heading 85.04 covert electrical energy, e.g., direct current (DC) to alternating current AC) or vice versa. This unit has an input of DC current and outputs DC current as well, so there is no conversion of energy and no rectifier to adapt energy for alternate usage.&&&&Heading 85.07 is then considered as it covers accumulators. Rechargeable batteries are accumulators. Regard is given to the Explanatory Notes to this heading which state: “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”.&&