Power bank classification as an accumulator under Heading 8507, not a static converter, turns on principal function.

A power bank is classifiable under Heading 8507 as an accumulator, not under Heading 8504 as a static converter. The classification turns on the product's principal function and its character as a whole: the battery is the core component, while the ancillary circuitry only supports charging, voltage boosting, and current regulation. The explanatory notes to Heading 85.07 support inclusion of accumulators even when fitted with components that assist energy storage and supply. The cited UPS precedent was distinguished because a power bank functions mainly as an energy storage device. A later tariff notification referring to lithium-ion power banks under Heading 8507 further supports this classification.

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Issues: Whether the product "Power Bank" is classifiable under Heading 8504 as a static converter or under Heading 8507 as an accumulator.

Analysis: The product consisted of a battery with ancillary circuitry such as charge management and voltage boosting arrangements. The relevant test applied was the principal function of the product and the character of the device as a whole. The battery was found to be the core component, while the circuitry only supported charging and current regulation. The reasoning also relied on the explanatory notes to Heading 85.07, which cover accumulators even when fitted with ancillary components that assist in storage and supply of energy. The cited precedent on uninterrupted power supply systems was distinguished because a power bank was held to function essentially as an energy storage device rather than a conversion device. The later tariff notification referring to lithium-ion power banks under Heading 8507 also supported that classification.

Conclusion: The Power Bank is classifiable under Heading 8507 as an accumulator and not under Heading 8504 as a static converter.

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