8549.11.10.40 - Lead-acid storage batteries, of a kind used for starting engines

This HTS category, 8549.11.10.40, specifically classifies waste and scrap of lead-acid accumulators, as well as spent lead-acid accumulators, when these materials are designated for the recovery of lead. This implies that the primary purpose for classifying items under this code is their intended use in a process that extracts lead as the valuable component. This includes, but is not limited to, discarded vehicle batteries or industrial lead-acid batteries that have reached the end of their service life and are being sent to specialized recycling facilities for lead reclamation.

This classification is distinct from its sibling category, 8549.11.10.80, which covers "Other" waste and scrap of lead-acid accumulators and spent lead-acid accumulators. The crucial difference lies in the intended purpose; while the "Other" category encompasses all other waste lead-acid batteries not specifically destined for lead recovery, this code (8549.11.10.40) is reserved solely for those materials entering the lead recycling stream. Therefore, a determination of the intended end-use or contractual agreement for the material is paramount in correctly assigning the classification.

As this is a leaf node within the HTS structure, there are no further subcategories. The classification is finalized at this level based on the material type (lead-acid accumulators), condition (waste, scrap, or spent), and intended purpose (for recovery of lead). Understanding the specific recycling processes and the material's destination is key to accurate classification under this HTS code.