HS Code | Product Description | Official Doc | Tariff Rate | Origin | Destination | Effective Date |
---|---|---|---|---|---|---|
8507600010 | 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 | Doc | 148.4% | CN | US | 2025-04-15 |
8507600020 | Electric storage batteries, including separators therefor, whether or not rectangular (including square); parts thereof: --> Lithium-ion batteries --> Other | Doc | 148.4% | CN | US | 2025-04-15 |
Okay, let's break down the HS codes and import considerations for your "Lithium Ion Battery" declaration. Here's a detailed analysis, designed to be clear and helpful:
Understanding the HS Code Structure
The HS code (Harmonized System code) is a globally standardized system for classifying traded products. Here's how it works, using your codes as an example:
- Chapter 85: This chapter covers "Electrical machinery and equipment." This is your starting point, indicating the general category of your product.
- Heading 8507: Within Chapter 85, Heading 8507 specifically covers "Electric storage batteries, including separators therefor, whether or not rectangular (including square); parts thereof." This narrows down the classification to batteries.
- Subheading 8507.60: This further specifies "Lithium-ion batteries." This is where your product gets more precisely defined.
- 8507.60.00.10 & 8507.60.00.20: These are the final 4-digit codes, providing even more detail and often impacting the specific tax rate.
Detailed Code Breakdown & Implications
You have two potential HS codes provided, and the correct one depends on the intended use of the lithium-ion battery.
1. 8507.60.00.10 – Lithium-ion batteries used as the primary power source for electric vehicles (EVs)
- Description: This code is specifically for lithium-ion batteries designed to be the main power source for electric vehicles falling under HS subheadings 8703.40 (Electric motor cars), 8703.50 (Electric vehicles of a kind used for the transport of persons), 8703.60 (Electric vehicles of a kind used for the transport of goods), or 8703.70/8703.80 (Special purpose vehicles).
- Tax Rate:
- Basic Duty: 3.4%
- Additional Duty: 0.0% (currently)
- Important: A 145% additional duty will be applied after April 11, 2025. This is a significant change.
- Total Tax: 148.4% (3.4% + 0% + 145%)
- Key Considerations:
- Vehicle Type: You must be able to demonstrate that the battery is intended for use in one of the specified electric vehicle types. Documentation (e.g., purchase order specifying vehicle use, technical specifications) will be crucial.
- Post-April 11, 2025: Be prepared for a substantial increase in import costs if importing after this date.
2. 8507.60.00.20 – Lithium-ion batteries – Other
- Description: This code is a "catch-all" for lithium-ion batteries not specifically intended for use in the electric vehicle types listed above. This could include batteries for power tools, laptops, energy storage systems, etc.
- Tax Rate:
- Basic Duty: 3.4%
- Additional Duty: 0.0% (currently)
- Important: A 145% additional duty will be applied after April 11, 2025.
- Total Tax: 148.4% (3.4% + 0% + 145%)
- Key Considerations:
- Intended Use: Clearly define the battery's intended application. If it's not for an EV of the specified types, this is the correct code.
- Post-April 11, 2025: Same as above – be aware of the significant duty increase.
Recommendations & Next Steps
- Confirm Intended Use: The most important step is to definitively determine the primary intended use of the battery. This will dictate the correct HS code.
- Documentation: Gather supporting documentation to justify your chosen HS code. This could include:
- Purchase orders
- Technical specifications
- End-user declarations
- Catalog descriptions
- Material & Value Check: Double-check the material composition and declared value of the battery. Inconsistencies can lead to customs scrutiny.
- Certification: Depending on the application and destination country, you may need specific certifications (e.g., UN 38.3 for transport safety, CE marking for European markets). Please verify the required certifications for your specific import scenario.
- Consult a Customs Broker: I highly recommend working with a licensed customs broker in your destination country. They can provide expert guidance, ensure compliance, and handle the import process efficiently.
Disclaimer: I am an AI assistant and cannot provide definitive legal or customs advice. This information is for general guidance only. Always consult with qualified professionals for specific import requirements.