Machinery and electronics / HTS 8507.60.00.90

Other lithium-ion batteries from China: 40.9% import duty

A worked example on a $10,000 commercial shipment of other lithium-ion electric storage batteries. 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

40.9%

All active programs stacked

Duties on $10,000

$4,090

Ad valorem duty amount

CBP fees

$47.14

MPF and HMF, ocean entry

Landed cost

$14,137.14

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.

ProgramRateAmount
General rate of duty (Column 1)
Official rate: 3.4%
8507.60.00.90
3.4%$340.00
Section 301 China (List EV-Battery-25)
25%$2,500.00
Section 301 forced labor
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 β€” confirm with your customs broker.
9903.05.31
12.5%$1,250.00
Effective duty rate
40.9%$4,090.00

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 25% Section 232 duty applies under HTSUS 9903.94.05, 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

  • Section 301 China tariff (List EV-Battery-25) adds 25% to this product.
  • 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 25% Section 232 duty applies under HTSUS 9903.94.05, 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 (9903.05.31) adds 12.5% on all products of 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 β€” confirm with your customs broker.

What changed on this lane

48.4% before the first entry below, 40.9% today.

  1. Feb 20, 2026IEEPA tariffs removed (SCOTUS)-20 pts
  2. Jul 24, 2026Section 301 forced labor: articles the product of China (U.S. note 52) added+12.5 pts

Official classification

8507.60.00.90Other

Electric storage batteries, including separators therefor, whether or not rectangular (including square); parts thereof β€Ί Lithium-ion batteries β€Ί Other β€Ί 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.

Questions about this example

What is the import duty on other lithium-ion batteries from China?
On HTS 8507.60.00.90 the effective duty rate is 40.9% (3.4% general rate + 25% Section 301 + 12.5% forced labor). On a $10,000 customs value that is $4,090 in duty before CBP fees.
Which tariff programs apply to HTS 8507.60.00.90 from China?
Section 301 China (List EV-Battery-25) at 25%; Section 301 forced labor at 12.5% (9903.05.31). 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 25% Section 232 duty applies under HTSUS 9903.94.05, 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 8507.60.00.90, China 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.