The merchandise under consideration is Lithium Nickel Cobalt Manganese Oxide (Lithium NCM). Lithium NCM provides the energy source for lithium ion batteries. This version of Lithium NCM, would be doped with zirconium in order to improve overall product performance. In addition boron and tungsten are added as coating elements.
[1] Please importantly note that only the relevant portion of the related is displayed above. You may refer to the said customs ruling for the entire ruling explanation.
[1]. https://rulings.cbp.gov/ruling/N323297