Machinery and electronics / HTS 8507.60.00.20
Lithium-ion batteries from Japan: 12.5% import duty
A worked example on a $10,000 commercial shipment of lithium-ion electric storage batteries not covered by more specific provisions. Priced Sep 2, 2026 by the Gateway tariff engine, the same engine behind the calculator, with every active duty program stacked and every carve-out shown.
Effective duty rate
12.5%
All active programs stacked
Duties on $10,000
$1,250
Ad valorem duty amount
CBP fees
$47.14
MPF and HMF, ocean entry
Landed cost
$11,297.14
Goods, duties and fees
How the rate is built
Each line is a separate legal authority. They stack on the $10,000 customs value unless a carve-out says otherwise.
| Program | Rate | Amount |
|---|---|---|
General rate of duty (Column 1) Official rate: 3.4% 8507.60.00.20 | 3.4% | $340.00 |
Section 301 forced labor Net-of-MFN ceiling: only the gap above the Column 1 rate is charged. 9903.05.49 | 9.1% | $910.00 |
Effective duty rate | 12.5% | $1,250.00 |
Checked and not applied
- Section 232 auto parts: This HTS code is on the Section 232 automobile-parts list (U.S. note 33(g); CBP CSMS #64913145). If imported as a part of a passenger vehicle or light truck, an additional 11.6% Section 232 duty applies under HTSUS 9903.94.05 (EU/Japan/Korea auto trade deal (15% all-in)), and Section 122 would not stack on top. Goods under this code that are NOT automobile parts, or that qualify for USMCA preference, are entered under 9903.94.06 with no auto-parts duty. Not auto-applied: part identity cannot be determined from the HTS code alone.
Notes for this line
- This HTS code is on the Section 232 automobile-parts list (U.S. note 33(g); CBP CSMS #64913145). If imported as a part of a passenger vehicle or light truck, an additional 11.6% Section 232 duty applies under HTSUS 9903.94.05 (EU/Japan/Korea auto trade deal (15% all-in)), and Section 122 would not stack on top. Goods under this code that are NOT automobile parts, or that qualify for USMCA preference, are entered under 9903.94.06 with no auto-parts duty. Not auto-applied: part identity cannot be determined from the HTS code alone.
- Section 301 forced labor (9903.05.49) adds 9.1% to bring the column 1 rate up to the ceiling for this origin.
- Possible conditional exemption from Section 301 forced labor (not auto-applied): This HTS appears on the 9903.05.88 exemption list for articles of civil aircraft (U.S. note 52(d)). That exemption depends on the END USE of the goods, which cannot be read from an HTS code, so the duty is charged here. If your entry qualifies, claim 9903.05.88 and this 12.5% does not apply — confirm with your customs broker.
What changed on this lane
15% before the first entry below, 12.5% today.
- Feb 20, 2026IEEPA tariffs removed (SCOTUS)-15 pts
- Jul 24, 2026Section 301 forced labor: articles the product of Japan where column 1 is below 12.5% (U.S. note 52) added+12.5 pts
Official classification
8507.60.00.20Other
Electric storage batteries, including separators therefor, whether or not rectangular (including square); parts thereof › Lithium-ion batteries › Other
Source: Harmonized Tariff Schedule of the United States, USITC, current revision. General rate of duty (Column 1) as published; Chapter 99 headings as listed in the table above.
Same product, other origins
HTS 8507.60.00.20 priced from other countries.
More from Japan
Other lines importers price from the same origin.
Questions about this example
- What is the import duty on lithium-ion batteries from Japan?
- On HTS 8507.60.00.20 the effective duty rate is 12.5% (3.4% general rate + 9.1% forced labor). On a $10,000 customs value that is $1,250 in duty before CBP fees.
- Which tariff programs apply to HTS 8507.60.00.20 from Japan?
- Section 301 forced labor at 9.1% (9903.05.49). Checked and not applied: Section 232 auto parts (This HTS code is on the Section 232 automobile-parts list (U.S. note 33(g); CBP CSMS #64913145). If imported as a part of a passenger vehicle or light truck, an additional 11.6% Section 232 duty applies under HTSUS 9903.94.05 (EU/Japan/Korea auto trade deal (15% all-in)), and Section 122 would not stack on top. Goods under this code that are NOT automobile parts, or that qualify for USMCA preference, are entered under 9903.94.06 with no auto-parts duty. Not auto-applied: part identity cannot be determined from the HTS code alone.).
- What does CBP charge on top of the duty?
- The Merchandise Processing Fee at 0.3464% of value, $34.64 here, subject to the statutory minimum and maximum. The Harbor Maintenance Fee at 0.125% on ocean entries, $12.50 here. Total government fees on this shipment: $47.14. Collected by U.S. Customs and Border Protection.
- Is this the exact amount my customs broker will collect?
- It is a planning estimate priced by the Gateway tariff engine on the assumptions shown: HTS 8507.60.00.20, Japan origin, $10,000 customs value, ocean transport. The entered classification, the appraised value, the entry date and any exclusion or program claim change the result, and antidumping or countervailing rates are exporter-specific. Run your own numbers in the calculator and confirm with a licensed broker.
Estimate for planning purposes only, priced on the assumptions stated above. Actual duties depend on the entered classification, the appraised value, the entry date and any program or exclusion claimed, and antidumping or countervailing rates are exporter-specific. Gateway Lines is not a licensed customs broker; confirm official determinations with one.