Lithium-ion battery import duty from China to the USA (2026) — HTS 8507.60.00

38.4%

HTS code 8507.60.00 · Lithium-ion battery · origin China · data as of 2026-09-22

A shipment of lithium-ion battery entering the United States from China is classified under HTS code 8507.60.00 and pays 38.4% total import duty on its customs value. That is the 3.4% normal (MFN) rate plus Section 301 and IEEPA country programme, each of which is a separate heading in Chapter 99 of the tariff schedule. The duty is worked out on the customs value of the goods, which is normally what you paid for them; freight, insurance, customs brokerage and any merchandise processing fee come on top and are not included in the figure above.

8507.60.00 appears in the Section 232 automobile parts list (U.S. note 33(g)), but the schedule text does not tie it to vehicles. If the article really is a part of a passenger vehicle or light truck, heading 9903.94.05 adds 25%.

Import duty calculator

Customs value of the goods (USD)

How the rate is built up

Layer	Heading	Rate	As the schedule words it
Normal duty (MFN, column 1-General)	`8507.60.00`	3.4%	3.4%
Section 301 (China, 2024 four-year review)	`9903.91.06`	25%	The duty provided in the applicable subheading + 25%
IEEPA country programme	`9903.01.24`	10%	The duty provided in the applicable subheading + 10%
Total		38.4%

Common ways this question is asked

What is the tariff on lithium-ion battery from China? 38.4% of the customs value, all layers included.
What is the HTS code for lithium-ion battery? 8507.60.00.
How much is the import tax from China to the USA on lithium-ion battery? The table above shows every duty that applies and the heading each one comes from.
Who pays it? The importer of record pays the duty to CBP at entry, not the seller abroad.

What each of these duties is

Normal duty (MFN, column 1-General)

The normal duty is the column 1-General rate the Harmonized Tariff Schedule sets for this code. Every country the United States trades with normally pays it unless a trade agreement or a preference programme says otherwise.

Section 301 (China, 2024 four-year review)

The 2024 four-year review of Section 301 added a second set of headings, covering goods such as batteries, solar cells, steel and aluminium products, medical goods and electric vehicles.

IEEPA country programme

The IEEPA duty is a country programme added under emergency economic powers. It is charged on top of the normal rate and is keyed to the country of origin, not to the product.

What the code rests on

Electric storage batteries, including separators therefor, whether or not rectangular (including square); parts thereof: > Lithium-ion batteries

Sources

Other origins

This page is information, not legal or customs advice. The final classification and the duty owed are decided by U.S. Customs and Border Protection at entry. All products · Classify a whole list (free during beta)