8507.20.40.00 - Of a kind used as the primary source of electrical power for electrically powered vehicles of subheadings 8703.40, 8703.50, 8703.60, 8703.70 or 8703.80

This HTS category, 8507.20.40.00, specifically classifies lead-acid storage batteries designed as the primary power source for certain types of electrically powered vehicles. These vehicles are identified by their subheadings within the Harmonized Tariff Schedule, including those falling under 8703.40, 8703.50, 8703.60, 8703.70, or 8703.80. This precise designation ensures that batteries intended for these specific vehicle applications are correctly identified for customs purposes.

The distinction between this category and its sibling, 8507.20.80 ("Other"), lies in the intended application of the battery. While 8507.20.80 encompasses other lead-acid storage batteries not meeting the specific vehicle power source criteria, 8507.20.40.00 is strictly limited to those batteries serving as the main electrical power for the aforementioned vehicle types. This emphasizes the functional purpose as the key differentiator for classification.

As a leaf node, this category does not have further subcategories. Therefore, classification within 8507.20.40.00 depends solely on whether a lead-acid storage battery meets the criteria of being the primary power source for the specified vehicle types. Examples of such batteries include those found in plug-in hybrid electric vehicles, battery electric vehicles, and other vehicles powered entirely or primarily by electricity and falling within the referenced subheadings of heading 8703.