One question does most of the work: can the battery be recharged? Rechargeable lithium-ion batteries go to 8507.60, single-use lithium cells to 8506.50.
Candidate codes
5
US duty
2.7% – 3.4%
UK / EU duty
2% – 4% / 2.7% – 4.7%
Decided by
Rechargeable or not, what it powers
US: USITC HTS Revision 21 (2026) · UK and EU checked 2026-10-27 · Covers batteries shipped on their own. A battery packed inside or with a device, such as a phone or headset, is normally classified with that device.
Find your codeCandidates 5
Q1Can it be recharged?
How to tell
Rechargeable lithium chemistries, including lithium-polymer and lithium iron phosphate, are lithium-ion batteries for tariff purposes. Coin cells marked CR are single-use.
Q2What does it power?
Q3What shape is the cell?
8507.60.00.90Lithium-ion batteries, otherUS 3.4% UK 2% · EU 2.7%
8507.60.00.10Lithium-ion, for electric vehiclesUS 3.4% UK 2% · EU 2.7%
8507.60.00.30Lithium-ion energy storage systemsUS 3.4% UK 2% · EU 2.7%
8506.50.00.10Lithium primary, button or coinUS 2.7% UK 4% · EU 4.7%
8506.50.00.90Lithium primary, otherUS 2.7% UK 4% · EU 4.7%
General (MFN) duty rates. Lower rates may apply under trade agreements; extra duties may apply depending on the country of origin. UK and EU columns show the rate for the six-digit subheading.
Mistakes to avoid
Inside a device, it follows the device. A headset shipped with its battery is classified as a headset. Only spare or replacement batteries use these codes.
The 10-digit suffix is for statistics, not duty. All three lithium-ion lines pay the same US rate.
Shipping rules are separate. Lithium batteries are dangerous goods for air transport whatever their tariff code.
Customs rulings on lithium batteries
N359078Lithium-ion battery from China · 8507.60.00.90
The merchandise under consideration is identified as a rechargeable lithium-ion battery, SKU number 806-00001-000.A2, for a noise canceling headset.
“The applicable subheading for the lithium-ion battery, SKU number 806-00001-000.A2, will be 8507.60.0090, Harmonized Tariff Schedule of the United States (HTSUS).”
Quoted word for word from the U.S. Customs and Border Protection rulings database (CROSS). A ruling binds only the goods it describes, but shows how CBP reads these headings.
How this page is checked
Every code above exists in the current US tariff schedule (Revision 21 (2026)). The build stops if a code disappears.
Duty rates are read from the official data, not typed by hand: USITC for the US, the UK Trade Tariff for the UK and the EU.
Ruling quotes are checked word for word against the ruling text, and rulings that are revoked or modified are removed.