HS Code 8507.60 : Lithium-ion batteries
MODULE 2: EXTRACTABLE ANSWER (AEO / SPEAKABLE)
Tariff data verified: July 2026
EN (Official WCO)
FR (Pending)
ES (Pending)
The 6-digit Harmonized System (HS) code for lithium-ion batteries is 8507.60. Under the 2026 United States (USITC HTS), the representative MFN general duty rate is 3.4% [USITC HTS Tariff Schedule 2026].
MODULE 3: SIGNATURE A: HS DECODE VISUAL HIERARCHY
Chapter 85
Electric storage batteries, including separators therefor, whether or not rectangular (including square); parts thereof
Heading 8507
Electric storage batteries, including separators therefor, whether or not rectangular (including square); parts thereof
Subheading .60
.60
Lithium-ion batteries
MODULE 4: SIGNATURE B: TARIFF MATRIX
Import Duty Rates by Destination
United StatesUnited KingdomEuropean UnionCanadaMexicoChinaJapanIndiaAustraliaSouth KoreaGermanyNetherlandsBrazilTürkiyeChinese TaipeiVietnamThailandIndonesiaMalaysiaSingaporeSaudi ArabiaUnited Arab EmiratesSouth AfricaEgyptIsraelChileColombiaPeruPhilippinesPakistanNew ZealandNorwayNigeriaKenyaMoroccoArgentinaEcuadorBangladeshUkraineKazakhstanQatarKuwaitOmanJordanBahrainSri LankaTunisiaGhanaCôte d'IvoireGeorgiaCambodiaPanamaCosta RicaDominican Republic
United States (USITC HTS 2026)
8507.60.00
MODULE 5: US IMPORT DUTY & FEE BREAKDOWN (LANDED COST STACK)
Federal Import VAT / GST
0.00%
US Has NO Federal VAT
Notice: Duty rates and trade remedies change frequently (Section 301, Section 232, anti-dumping orders, de minimis thresholds). Duty calculations are estimates for informational purposes only. Always verify exact rates with U.S. Customs and Border Protection (CBP) or a licensed customs broker prior to import.
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MODULE 6: Mandatory Customs Entry Document Matrix
Rule-Derived Customs Entry Package Checklist
UNIVERSAL DOCUMENT
Commercial Invoice
Itemized description, currency, Incoterms, seller/buyer details, and country of origin.
UNIVERSAL DOCUMENT
Packing List & Bill of Lading
Gross/net weight, container/seal numbers, piece count, and transport B/L or Air Waybill.
AGENCY-CONDITIONAL (PGA)
FDA Prior Notice / USDA Phytosanitary Cert
Rule-derived from verified PGA flag: Mandatory prior notice filing and health certificate.
MODULE 7: Regulatory Compliance & Partner Government Agency (PGA) Flags
ACE PGA Message-Set Flags:
FCC (FCC): FCC Equipment Authorization Form 740 (RF Devices)
Official ACE program code: ACE/PGA [FDA 21 CFR 1.276].
MODULE 8: Trade Remedies (Section 301, Section 232, AD/CVD)
China Section 301 Tariff Status
7.5% – 25% Additional Duty (China Origin)
Section 232 Steel/Aluminum Status
Exempt (Non-Metal Commodity)
EU CBAM Carbon Alert
Not in Scope
MODULE 9: Free Trade Agreements (FTA) & Rules of Origin (RoO)
Browse all preferential trade calculators & compliance tools in our Customs Tools Hub ↗.
| Agreement Code | Trade Agreement / Program | Preferential Rate | Rules of Origin (RoO) Requirement |
|---|---|---|---|
| P | United States-Mexico-Canada Agreement (USMCA) | Free | Must meet USMCA Regional Value Content (RVC) or tariff shift rules. |
| KR | U.S.-Korea Free Trade Agreement (KORUS) | Free | Direct shipment from South Korea with KORUS Certificate of Origin. |
| AU | U.S.-Australia Free Trade Agreement | Free | Wholly obtained or tariff shift rule under US-Australia FTA. |
| A / D | GSP / African Growth & Opportunity Act (AGOA) | Free | 35% local value-add requirement for beneficiary country origin. |
MODULE 10: Logistics, Freight & Transport Specifications
Standard 20ft Container
~28 CBM / 28,000 kg Payload
Standard 40ft High-Cube
~68 CBM / 28,600 kg Payload
Stowage Factor & Handling
Standard commercial packaging for Lithium-ion batteries
MODULE 11: Official CBP CROSS Binding Classification Rulings
| Ruling # | Subject / Product Description | HTS Code | Ruling Date | Precedent Link |
|---|---|---|---|---|
| N223699 | The tariff classification of a rechargeable lithium-ion battery pack from Canada | 8507.60.0000 | 2012-07-17 | View Precedent N223699 → |
| N206384 | The tariff classification of a lithium-ion rechargeable battery pack (3S2P/LIC18650) from Korea | 8507.60.0000 | 2012-03-27 | View Precedent N206384 → |
| N323866 | The tariff classification of lithium-ion battery from China | 8507.60.0020 | 2022-02-03 | View Precedent N323866 → |
| N201700 | The tariff classification of a mobile power charger from China | 8507.60.0000 | 2012-02-14 | View Precedent N201700 → |
| N318046 | The tariff classification of lithium-ion batteries from China | 8507.60.0020 | 2021-03-23 | View Precedent N318046 → |
| N330013 | The tariff classification of a prismatic battery cell from China | 8507.60.0020 | 2023-01-13 | View Precedent N330013 → |
| N274804 | The tariff classification of power banks from China. | 8507.60.0020 | 2016-05-03 | View Precedent N274804 → |
| N323399 | The tariff classification of the Yeti Power Station from China | 8507.60.0020 | 2022-01-13 | View Precedent N323399 → |
| N305619 | The tariff classification of a lithium-ion battery from China | 8507.60.0020 | 2019-08-29 | View Precedent N305619 → |
| N282039 | The tariff classification of a mobile charger from China. | 8507.60.0020 | 2017-01-11 | View Precedent N282039 → |
US National HTS Tariff Lines (8507.60)
| HTS Code | Description | General Rate | Special (FTA) Rate | Column 2 Rate | Unit |
|---|---|---|---|---|---|
| 8507.60.00 | Lithium-ion batteries | 3.4% | Free (A,AU,B,BH,C,CL,CO,D,E,IL,JO,KR,MA,OM,P,PA,PE,S,SG) | 40% | — |
| 8507.60.00.10 | Lithium-ion batteries, 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 | Free | Free | Rate on request | No. |
| 8507.60.00.30 | Lithium-ion batteries, Other, Battery energy storage systems fully encased within a housing, as described in statistical note 2 to this chapter | Free | Free | Rate on request | No. |
| 8507.60.00.90 | Lithium-ion batteries, Other, Other | Free | Free | Rate on request | No. |
💡 U.S. Free Trade Agreement (FTA) Duty-Saver
HTS General Note 3(c) EligibleMerchandise under HS 8507.60 may qualify for reduced or duty-free preferential rates under U.S. Free Trade Agreements (USMCA, KORUS, Australia FTA, Israel FTA, Chile FTA, etc.) when meeting statutory Rules of Origin:
| 10-Digit HTS | MFN Rate (General) | Preferential / FTA Rate (Special Program) |
|---|---|---|
| 8507.60.00.10 | 3.4% | A: Generalized System of Preferences (GSP) AU: United States-Australia Free Trade Agreement BH: United States-Bahrain Free Trade Agreement CL: United States-Chile Free Trade Agreement CO: United States-Colombia Trade Promotion Agreement E: Caribbean Basin Economic Recovery Act (CBERA) IL: United States-Israel Free Trade Agreement JO: United States-Jordan Free Trade Agreement KR: U.S.-Korea Free Trade Agreement (KORUS) MA: United States-Morocco Free Trade Agreement OM: United States-Oman Free Trade Agreement P: United States-Mexico-Canada Agreement (USMCA / CUSMA / T-MEC) PA: United States-Panama Trade Promotion Agreement PE: United States-Peru Trade Promotion Agreement S: United States-Mexico-Canada Agreement (USMCA) SG: United States-Singapore Free Trade Agreement |
| 8507.60.00.30 | 3.4% | A: Generalized System of Preferences (GSP) AU: United States-Australia Free Trade Agreement BH: United States-Bahrain Free Trade Agreement CL: United States-Chile Free Trade Agreement CO: United States-Colombia Trade Promotion Agreement E: Caribbean Basin Economic Recovery Act (CBERA) IL: United States-Israel Free Trade Agreement JO: United States-Jordan Free Trade Agreement KR: U.S.-Korea Free Trade Agreement (KORUS) MA: United States-Morocco Free Trade Agreement OM: United States-Oman Free Trade Agreement P: United States-Mexico-Canada Agreement (USMCA / CUSMA / T-MEC) PA: United States-Panama Trade Promotion Agreement PE: United States-Peru Trade Promotion Agreement S: United States-Mexico-Canada Agreement (USMCA) SG: United States-Singapore Free Trade Agreement |
| 8507.60.00.90 | 3.4% | A: Generalized System of Preferences (GSP) AU: United States-Australia Free Trade Agreement BH: United States-Bahrain Free Trade Agreement CL: United States-Chile Free Trade Agreement CO: United States-Colombia Trade Promotion Agreement E: Caribbean Basin Economic Recovery Act (CBERA) IL: United States-Israel Free Trade Agreement JO: United States-Jordan Free Trade Agreement KR: U.S.-Korea Free Trade Agreement (KORUS) MA: United States-Morocco Free Trade Agreement OM: United States-Oman Free Trade Agreement P: United States-Mexico-Canada Agreement (USMCA / CUSMA / T-MEC) PA: United States-Panama Trade Promotion Agreement PE: United States-Peru Trade Promotion Agreement S: United States-Mexico-Canada Agreement (USMCA) SG: United States-Singapore Free Trade Agreement |
⚠️ GSP Statutory Caveat: Tariff preference codes A, A+, A* refer to the U.S. Generalized System of Preferences. GSP duty-free entry applies when GSP statutory authorization is currently in effect by U.S. Congress.
📜 Certificate of Origin Requirement: Preferential tariff treatment requires a valid Certificate of Origin demonstrating compliance with product-specific Rules of Origin (tariff shift or Regional Value Content). Eligibility is not automatic — verify origin rules at HTS General Note 3(c) Authority.
Informational lookup only — not legal, customs, or compliance advice. Verify official FTA eligibility with U.S. Customs and Border Protection (CBP) and a licensed customs broker before claiming preference on entry.
US 10-Digit Statistical HTS Breakout (8507.60)
3 Declarable Lines · USITC 2026| 10-Digit HTS Code | Statistical Description | General MFN Rate | FTA / Special Rate | Unit |
|---|---|---|---|---|
| 8507.60.00.10 | Electric storage batteries, including separators therefor, whether or not rectangular (including square); parts thereof: Lithium-ion batteries 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 | 3.4% | Free (A,AU,B,BH,C,CL,CO,D,E,IL,JO,KR,MA,OM,P,PA,PE,S,SG) | No. / kg |
| 8507.60.00.30 | Electric storage batteries, including separators therefor, whether or not rectangular (including square); parts thereof: Lithium-ion batteries Other: Battery energy storage systems fully encased within a housing, as described in statistical note 2 to this chapter | 3.4% | Free (A,AU,B,BH,C,CL,CO,D,E,IL,JO,KR,MA,OM,P,PA,PE,S,SG) | No. / kg |
| 8507.60.00.90 | Electric storage batteries, including separators therefor, whether or not rectangular (including square); parts thereof: Lithium-ion batteries Other: Other | 3.4% | Free (A,AU,B,BH,C,CL,CO,D,E,IL,JO,KR,MA,OM,P,PA,PE,S,SG) | No. / kg |
MODULE 12: Candidate Subheadings & Related Codes
| Related HS Code | Heading Category | Action |
|---|---|---|
| 8507.10 | Subheading under Heading 8507 | HS 8507.10 undefined Duty & Entry Rules → |
| 8507.20 | Subheading under Heading 8507 | HS 8507.20 undefined Duty & Entry Rules → |
| 8507.30 | Subheading under Heading 8507 | HS 8507.30 undefined Duty & Entry Rules → |
| 8507.50 | Subheading under Heading 8507 | HS 8507.50 undefined Duty & Entry Rules → |
MODULE 13: Industry Classification & Crosswalk Mesh (NAICS & Schedule B)
U.S. Census NAICS Code
U.S. Census Schedule B (Exports)
Official Primary Sources & Authority References
USITC HTS Chapter 85 Tariff Schedule (2026) ↗
Official U.S. 10-digit tariff lines and general duty rates for Lithium-ion batteries.
CBP CROSS Ruling Database (8507.60) ↗
Binding customs classification precedents for Heading 8507.
MODULE 14: Frequently Asked Questions (FAQ) & Operational Guide
What is the 6-digit WCO tariff classification and United States (USITC HTS) general duty for Lithium-ion batteries?
Under WCO Harmonized System 2022 and United States (USITC HTS), Lithium-ion batteries is classified under HS 8507.60 (Heading 8507, Chapter 85). The representative US MFN general duty rate is 3.4%.
How is HS 8507.60 distinguished within Heading 8507 (Electric storage batteries, including separators therefor, whether or not rectangular (including square); parts thereof)?
Heading 8507 covers Electric storage batteries, including separators therefor, whether or not rectangular (including square); parts thereof. Subheading 8507.60 specifically isolates Lithium-ion batteries. Importers must verify whether physical characteristics, processing state, or composition require alternative subheadings under Heading 8507.
What are the primary candidate subheadings related to HS 8507.60?
Related subheadings under Heading 8507 include 8507.10, 8507.20, 8507.30, 8507.50, 8507.80, 8507.90. Classification depends on processing stage, decaffeination, purity, or material form.
What mandatory commercial entry documents are required to import Lithium-ion batteries?
Commercial Invoice (detailing Incoterms, currency, and origin), Packing List, Bill of Lading (or Air Waybill), CBP Form 7501 Entry Summary, and a continuous customs bond are required for formal entries.
Can goods under HS 8507.60 enter duty-free under USMCA or Free Trade Agreements?
Yes. Eligible goods originating in Mexico, Canada, South Korea, or Australia enter duty-free under preference SPI codes (P, KR, AU) provided they satisfy Regional Value Content (RVC) or tariff-shift rules with a valid Certificate of Origin.
What is the US formal entry threshold for shipments of Lithium-ion batteries?
Commercial shipments of Lithium-ion batteries with a customs value exceeding $2,500 USD require formal customs entry (CBP Form 7501) and a continuous entry bond. Informal entry applies to lower values.
How can an importer obtain a binding CBP classification ruling for HS 8507.60?
Importers may submit an e-Ruling request under 19 CFR Part 177 to CBP National Commodity Specialist Division (NCSD) to obtain a legally binding tariff classification ruling prior to importation.
What U.S. Census NAICS industry code corresponds to HS 8507.60?
HS 8507.60 maps to NAICS code 335910 (Other Electrical Equipment and Component Manufacturing) under official U.S. Census Bureau trade concordance tables.
Does the United States assess federal VAT or GST on imports of HS 8507.60?
No. The United States does NOT charge a federal Value-Added Tax (VAT) or Goods and Services Tax (GST) on imports. Importers pay customs duty + MPF + HMF (if ocean freight).
How are Merchandise Processing Fee (MPF) and Harbor Maintenance Fee (HMF) calculated?
MPF is assessed at 0.3464% of entered value (min $32.71, max $634.62 per entry). HMF is assessed at 0.125% on ocean freight shipments entering US ports.
What is the Section 321 de minimis duty-free threshold for HS 8507.60?
Under Section 321 (19 U.S.C. 1321), eligible shipments valued at $800 USD or less imported by one person on one day enter duty-free and tax-free.
What U.S. Customs bond requirements apply to commercial entries under HS 8507.60?
Formal entries with customs value exceeding $2,500 USD require a continuous customs entry bond (CBP Form 301) to guarantee payment of duties, taxes, and fees.
What Importer Security Filing (ISF 10+2) rules apply to ocean imports of HS 8507.60?
Ocean container shipments bound for US ports require electronic ISF 10+2 submission via ACE at least 24 hours before loading at foreign ports.
How do USMCA preference rules apply to commercial imports under HS 8507.60?
Qualifying originating goods from Canada or Mexico meeting USMCA tariff-shift or Regional Value Content (RVC) rules enter duty-free under SPI code 'P'.
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