Information for ruling 600015356
This section is Advance Tariff Ruling
- Start date
- 20 Apr 2026
- Expiry date
- 19 Apr 2029
- Commodity code
- 8549990000 (opens in new tab)
- Description
- The material consists of sealed lithium-ion battery cells produced during lithium-ion battery manufacturing that have been rejected due to a welding defect during the cell assembly process and therefore cannot be used in battery assembly or further manufacturing operations. The cells are fully assembled and enclosed within their metal casing but have not been filled with electrolyte and therefore have never been activated. Internally the cells contain the standard components of a lithium-ion battery including stacked cathode and anode electrodes separated by a microporous polyolefin separator. The cathode consists of aluminium foil coated with lithium iron phosphate (LFP) active material. The LFP is combined with conductive carbon additives (typically carbon black) and a polymer binder which adheres the coating to the aluminium foil current collector. The anode consists of copper foil coated with graphite active material. The graphite is combined with conductive carbon additives and a polymer binder which secures the coating to the copper foil current collector. The electrodes are separated by a thin polyethylene (PE) or polypropylene (PP) separator film. As the cells do not contain electrolyte they are electrically inactive and cannot function as batteries. As a result, the material does not present the risks normally associated with active lithium-ion batteries and is not considered a fire risk.
- Keywords
-
- DRY CELLS
- CONTAINING LITHIUM
- NOT PUT UP FOR RETAIL SALE
- CARBON BLACK
- COATED
- ALUMINIUM FOIL
- CASINGS
- FOILS
- WASTE OR SCRAP
- ELECTRONIC COMPONENTS
- COPPER WASTE AND SCRAP
- ELECTRONIC
- GRAPHITE
- Justification
- Classification has been determined in accordance with the following: For the purposes of determining the commodity codes within which goods most appropriately fall, reg 3 (1) of The Customs Tariff (Establishment) (EU Exit) Regulations 2020 sets out that the rules of interpretation contained in the following have effect – a. Part Two (Goods Classification Table Rules of Interpretation) of the Tariff of the United Kingdom (Reg 3(1)(a)); and b. Notes to a section or chapter of the Goods Classification Table (Reg 3(1)(b)). GIR 1- Has been used to classify this product by the terms of heading 8549 - Electrical and electronic waste and scrap. GIR 6 - Has been used to classify this product by the terms of heading 8549 99 - Other than; Containing primary cells, primary batteries, electric accumulators, mercury-switches, glass from cathode-ray tubes or other activated glass, or electrical or electronic components containing cadmium, mercury, lead or polychlorinated biphenyls (pcbs.) Also Classified in Accordance with: Note 6 to Section XVI Harmonized System Explanatory Note (HSENs) to Heading 8549