| HS Code | Product Description | Official Doc | Tariff Rate | Origin | Destination | Effective Date |
|---|---|---|---|---|---|---|
| 8506500010 | Primary cells and primary batteries; parts thereof: Lithium Button and coin cell batteries | Doc | 57.7% | CN | US | 2025-05-12 |
| 8506500090 | Primary cells and primary batteries; parts thereof: Lithium Other | Doc | 57.7% | CN | US | 2025-05-12 |
Okay, let's break down the classification and tax implications for your declared item, "LITHIUMBATTERY", based on the HS codes provided.
Understanding the HS Codes & Classification
You have two HS codes listed, which indicates there's a distinction being made within the category of Lithium batteries. Here's a detailed look:
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8506.50.00.10 – Lithium Button and coin cell batteries
- 85: Electrical machinery and equipment and parts thereof; sound recording or reproducing apparatus, television-image transmission or reproduction apparatus, and parts thereof. This chapter broadly covers electrical components.
- 06: Batteries, accumulators, electric cells (including primary cells and batteries) and parts thereof. This narrows it down to batteries specifically.
- 50: Primary batteries (i.e., non-rechargeable).
- 00.10: Specifically, Lithium Button and coin cell batteries. This is a very specific sub-classification.
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8506.50.00.90 – Lithium Other
- 85: Same as above – Electrical machinery and equipment.
- 06: Same as above – Batteries, accumulators, electric cells.
- 50: Same as above – Primary batteries (non-rechargeable).
- 00.90: This covers other primary lithium batteries not specifically classified under 00.10 (Button and coin cells). This is a catch-all for other lithium primary battery types.
Tax Implications (Based on the data provided)
Both HS codes currently share the same tax structure:
- Basic Duty: 2.7%
- Additional Tariff: 25.0%
- Post April 2, 2025 Additional Tariff: 30.0%
- Total Tax: 57.7% (This is the combined effect of the basic duty and the additional tariff. It will increase to 62.7% after April 2, 2025.)
Important Considerations & Recommendations
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Battery Type is Critical: The difference between 8506.50.00.10 and 8506.50.00.90 is significant. Ensure you are using the correct HS code based on the exact type of lithium battery you are importing. Button/coin cells are physically distinct and have different applications.
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Material Composition: While both are lithium batteries, the specific lithium chemistry (e.g., Lithium-ion, Lithium-manganese dioxide) could potentially influence classification in some cases. Double-check the battery specifications.
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Single Unit Price: Be aware that the declared value (and therefore the tax amount) is based on the unit price of the batteries. Accurate valuation is crucial.
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Certification Requirements: Lithium batteries are often subject to strict shipping regulations (IATA, IMDG) due to safety concerns. You will likely need:
- MSDS (Material Safety Data Sheet): Required for shipping.
- UN38.3 Test Report: Demonstrates the battery has passed safety testing for transport.
- Labeling: Specific labels indicating the battery type and handling precautions.
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Post-April 2, 2025 Tariff: Be prepared for a tariff increase of 5% after April 2, 2025. Factor this into your cost calculations.
To help me provide even more accurate advice, could you tell me:
- What is the specific application of these batteries? (e.g., watches, remote controls, medical devices, power tools)
- What is the exact lithium chemistry used in the batteries?
- What is the declared value per battery?
Disclaimer: I am an AI assistant and cannot provide definitive customs rulings. This information is for general guidance only. You should always consult with a licensed customs broker or your local customs authority for accurate and up-to-date regulations.