HTS code for lithium-ion batteries (2026)
Most lithium-ion batteries fall under 8507.60.00.90, the residual statistical line for lithium-ion electric storage batteries that are neither dedicated electric-vehicle traction packs nor fully encased battery energy storage systems. The general (column 1) rate is 3.4%, with free rates available under the special rate programs listed in the schedule (A, AU, B, BH, C, CL, CO, D, E, IL, JO, KR, MA, OM, P, PA, PE, S, SG).
The single attribute that most often moves a lithium-ion battery to a different statistical line is its intended end use: batteries designed as the primary source of electrical power for electrically powered vehicles of subheadings 8703.40, 8703.50, 8703.60, 8703.70 or 8703.80 go to 8507.60.00.10, while fully encased battery energy storage systems meeting statistical note 2 go to 8507.60.00.30.
Candidate HTS lines for lithium-ion batteries
| Code | Line | General rate | Special rate |
|---|---|---|---|
| 8507.60.00.90 | Other (No., kg) Lithium-ion batteries › Other: Use when: Use this line for lithium-ion batteries that are not used as the primary source of electrical power for electric vehicles and are not battery energy storage systems fully encased within a housing, covering the broadest range of consumer, industrial and portable power applications. | 3.4% | Free (A,AU,B,BH,C,CL,CO,D,E,IL,JO,KR,MA,OM,P,PA,PE,S,SG) |
| 8507.60.00.10 | 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 (No., kg) Lithium-ion batteries Use when: Use this line for 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) |
| 8507.60.00.30 | Battery energy storage systems fully encased within a housing, as described in statistical note 2 to this chapter (No., kg) Lithium-ion batteries › Other: Use when: Use this line for battery energy storage systems fully encased within a housing, as described in statistical note 2 to this chapter, that use lithium-ion chemistry. | 3.4% | Free (A,AU,B,BH,C,CL,CO,D,E,IL,JO,KR,MA,OM,P,PA,PE,S,SG) |
| 8507.90.80.00 | Other (kg) Parts: Use when: Use this line for parts of electric storage batteries (other than parts of lead-acid batteries) imported separately, including components of lithium-ion battery assemblies. | 3.4% | Free (A,AU,B,BH,C,CL,CO,D,E,IL,JO,KR,MA,OM,P,PA,PE,S,SG) |
| 8506.50.00.90 | Other (No.) Lithium Use when: Use this line for non-rechargeable primary lithium cells and batteries that are not button or coin cells, such as cylindrical or prismatic disposable lithium cells. | 2.7% | Free (A,AU,BH,CL,CO,D,E,IL,JO,KR,MA,OM,P,PA,PE,S,SG) |
| 8506.50.00.10 | Button and coin cell batteries (No.) Lithium Use when: Use this line for non-rechargeable primary lithium button and coin cell batteries that are not rechargeable. | 2.7% | Free (A,AU,BH,CL,CO,D,E,IL,JO,KR,MA,OM,P,PA,PE,S,SG) |
Chapter 99 duties and claims that attach to these lines today
Section 301 China
- 9903.88.01 Section 301 China, The duty provided in the applicable subheading plus 25%, applies to 8507.90.80.00, 8506.50.00.90, 8506.50.00.10 9903.88.01 Explained: Section 301 China 25% Tariff Rate and Scope
Section 301 China Escalation
- 9903.91.06 Section 301 China Escalation, +25%, applies to 8507.60.00.90, 8507.60.00.10, 8507.60.00.30 9903.91.06 Explained: Section 301 China Four-Year Review, 25% Duty
Section 301 Brazil
- 9903.05.05 Section 301 Brazil Exemptions, claim or exemption heading, no additional duty, applies to 8507.60.00.90, 8507.60.00.10, 8507.60.00.30, 8507.90.80.00
Autos 232
- 9903.94.05 Autos 232, +25%, applies to 8507.90.80.00 9903.94.05: Section 232 Auto Parts Tariff Rate, Scope, and Stacking
- 9903.94.32 Autos 232, 10%, applies to 8507.60.00.10, 8507.90.80.00 9903.94.32: UK Autos 232 Parts Deal Rate, Scope, and Stacking
- 9903.94.62 Autos 232, claim or exemption heading, no additional duty, applies to 8507.90.80.00
- 9903.94.63 Autos 232, 15%, applies to 8507.90.80.00 9903.94.63 Explained: South Korea Auto Parts 232 Combined 15% Rate
- 9903.94.66 Autos 232, claim or exemption heading, no additional duty, applies to 8507.90.80.00
- 9903.94.67 Autos 232, 15%, applies to 8507.90.80.00 9903.94.67 Explained: Taiwan Auto Parts 232 Combined 15% Rate
Civil Aircraft
- 9903.96.01 Civil Aircraft Exemption, claim or exemption heading, no additional duty, applies to 8507.60.00.90, 8507.60.00.10, 8507.60.00.30, 8507.90.80.00
- 9903.96.02 Civil Aircraft Exemption, claim or exemption heading, no additional duty, applies to 8507.60.00.90, 8507.60.00.10, 8507.60.00.30, 8507.90.80.00
Other Chapter 99 provisions
- 9903.05.88 Section 301 Forced Labor, claim or exemption heading, no additional duty, applies to 8507.60.00.90, 8507.60.00.10, 8507.60.00.30, 8507.90.80.00 9903.05.88: Civil Aircraft Section 301 Forced Labor Exemption
- 9922.52.02 Other, claim or exemption heading, no additional duty, applies to 8507.60.00.90, 8507.60.00.10, 8507.60.00.30, 8507.90.80.00
- 9922.52.04 Other, claim or exemption heading, no additional duty, applies to 8507.60.00.90, 8507.60.00.10, 8507.60.00.30, 8507.90.80.00
- 9922.52.06 Other, claim or exemption heading, no additional duty, applies to 8507.60.00.90, 8507.60.00.10, 8507.60.00.30, 8507.90.80.00
- 9922.52.08 Other, claim or exemption heading, no additional duty, applies to 8507.60.00.90, 8507.60.00.10, 8507.60.00.30, 8507.90.80.00
- 9922.52.10 Other, claim or exemption heading, no additional duty, applies to 8507.60.00.90, 8507.60.00.10, 8507.60.00.30, 8507.90.80.00
- 9922.52.12 Other, claim or exemption heading, no additional duty, applies to 8507.60.00.90, 8507.60.00.10, 8507.60.00.30, 8507.90.80.00
Each applicable Chapter 99 heading is reported as its own line beside the classification. Its duty is separate from the general rate above; most programs charge it on top, and a heading's own text says how it is assessed.
What decides the line
The first decision is whether the product is a rechargeable lithium-ion storage battery or a non-rechargeable primary lithium cell. Non-rechargeable lithium primary cells and batteries belong in heading 8506, specifically 8506.50.00.10 (button and coin cells) or 8506.50.00.90 (other), at a general rate of 3.4% and a column 2 rate of 35% respectively. Rechargeable lithium-ion batteries belong in heading 8507, subheading 8507.60.00, at a general rate of 3.4% and a column 2 rate of 40%.
Within 8507.60.00, the classifier checks end use first. If the battery is 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, it takes statistical suffix .10. If it is a battery energy storage system fully encased within a housing as described in statistical note 2 to this chapter, it takes suffix .30. All other lithium-ion batteries, including those for consumer electronics, power tools and portable devices, take suffix .90.
If what is being imported is a component rather than a complete battery, the classifier checks whether it is a part of an electric storage battery. Separately imported parts that are not parts of lead-acid batteries fall under 8507.90.80.00 at a general rate of 3.4%. Parts of lead-acid batteries have their own line at 8507.90.40.00 and are not relevant to lithium-ion products.
Country of origin is not a classification factor but it determines which Chapter 99 provisions apply on top of the general rate. Goods of Chinese origin are subject to the Section 301 China Escalation provision 9903.91.06, which adds 25% on top of the general rate for lines under 8507.60.00. Confirm current origin-specific provisions in the current HTSUS or with a licensed broker.
Common mistakes
- Classifying a rechargeable lithium-ion battery under 8506.50.00.90 (primary lithium cells) instead of 8507.60.00.90 is incorrect because 8506 covers only non-rechargeable primary cells, while rechargeable lithium-ion batteries belong in 8507.60.00.
- Filing an electric-vehicle traction battery under the residual suffix 8507.60.00.90 instead of 8507.60.00.10 is incorrect when the battery is 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.
- Omitting the applicable Chapter 99 heading (for example 9903.91.06 for Chinese-origin goods) as a separate line on the entry is a filing error because each Chapter 99 provision must be reported alongside the classification line and its duty is assessed on top of the general rate.
- Classifying separately imported lithium-ion battery parts under 8507.60.00.90 instead of 8507.90.80.00 is incorrect because parts of electric storage batteries imported on their own belong under the parts provision 8507.90.80.00.
- Reporting only number of units (No.) without also reporting weight in kilograms (kg) for 8507.60.00.90 is a filing error because the schedule requires both No. and kg as reporting units for that statistical line.
Frequently asked questions
What is the HTS code for a standard lithium-ion battery, such as one used in a laptop or power tool?
The correct code is 8507.60.00.90, covering lithium-ion electric storage batteries that are not electric-vehicle traction packs and not fully encased battery energy storage systems. The general (column 1) rate is 3.4%. Free rates apply for imports from countries listed under the special rate column, including AU, BH, CL, CO, IL, JO, KR, MA, OM, PA, PE and SG, among others. Confirm the current schedule in the HTSUS or with a licensed broker.
Is there a different code for lithium-ion batteries used in electric vehicles?
Yes. A lithium-ion battery 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 is classified under 8507.60.00.10 rather than the residual suffix .90. Both lines carry the same general rate of 3.4% and the same column 2 rate of 40%, but 8507.60.00.10 also carries the Autos 232 provision 9903.94.32, which adds 10%, so the applicable Chapter 99 provisions differ between the two lines.
What does the Chapter 99 provision 9903.91.06 mean for lithium-ion batteries from China?
Provision 9903.91.06 is the Section 301 China Escalation heading attached to 8507.60.00 lines. It adds 25% on top of the general rate for covered goods of Chinese origin. Each Chapter 99 provision is reported as a separate line on the entry and its duty is in addition to, not instead of, the general column 1 rate. Confirm current applicability and any exclusions in the current HTSUS or with a licensed broker.
What code applies to a non-rechargeable lithium battery, such as a disposable CR123 cell?
Non-rechargeable lithium primary cells and batteries are classified under heading 8506, not 8507. A disposable lithium cell that is not a button or coin cell would fall under 8506.50.00.90 (Other), which carries a general rate of 2.7% and a column 2 rate of 35%. Button and coin cell lithium primary batteries use 8506.50.00.10 at the same rates. Goods of Chinese origin under these lines are subject to Section 301 China provision 9903.88.01, adding 25%.
What code applies to parts of lithium-ion batteries imported separately?
Separately imported parts of electric storage batteries that are not parts of lead-acid batteries fall under 8507.90.80.00, with a general rate of 3.4% and a column 2 rate of 40%. This line carries the Section 301 China provision 9903.88.01 (adding 25%) for Chinese-origin goods, as well as several Autos 232 provisions. The reporting unit for 8507.90.80.00 is kg only, with no unit count required.
Do the special rate free programs in column 1 apply automatically to lithium-ion batteries?
Free rates under programs such as those for KR, AU, CL, CO, PE, PA, MA, OM and others listed in the special rate column of 8507.60.00 apply when the goods qualify under the terms of the applicable trade program, which generally requires meeting origin and other program requirements. These free rates reduce or eliminate the 3.4% general duty but do not affect any Chapter 99 additional duties that may apply based on country of origin or product category. Confirm eligibility and documentation requirements with a licensed broker or in the current HTSUS.