HS Code for Li-ion battery

Lithium-ion batteries are classified under HS code 8507.60, which falls within Chapter 85 of the Harmonized System. This chapter covers electrical machinery and equipment and parts thereof. Specifically, heading 8507 is designated for electric accumulators, including separators, whether or not rectangular or square. An accumulator is defined as a device used for storing electrical energy and providing it when required; because lithium-ion batteries are rechargeable and function through a reversible chemical reaction to store energy, they are strictly classified as accumulators rather than primary cells. Subheading 8507.60 was specifically introduced to differentiate lithium-ion chemistry from other types such as lead-acid (8507.10) or nickel-cadmium (8507.30). The classification remains consistent regardless of whether the battery is imported as a single cell or as a multi-cell battery pack, provided it is not imported as an integral, non-separable part of a machine or device. For customs purposes, the weight and Watt-hour (Wh) rating are often required for secondary verification, but the chemical composition is the primary determinant for this code.

Products Included

• Rechargeable lithium-ion cells
• Lithium-ion polymer (Li-Po) batteries
• Battery packs for electric vehicles (EVs)
• Replacement batteries for laptops and smartphones
• Lithium-ion energy storage systems (ESS)

Common Misclassification

Lithium-ion batteries are frequently misclassified under HS code 8506.50. However, heading 8506 is reserved for primary cells and primary batteries, which are non-rechargeable. Another common error is using 8548.00, which is intended for electrical parts of machinery or equipment not specified elsewhere, or for waste and scrap of primary cells and accumulators. Additionally, power banks are sometimes incorrectly classified under 8543.70 (other electrical machines), but many customs authorities insist on 8507.60 as the battery function is the principal character.

FAQ

What is the HS code for Li-ion battery?

The primary HS code for lithium-ion batteries is 8507.60.

Are lithium-polymer batteries classified differently?

No, lithium-polymer (Li-Po) batteries are considered a variation of lithium-ion technology and are classified under the same HS code, 8507.60.