Chapter 85 covers electrical machinery and equipment and parts thereof; sound recorders and reproducers, television image and sound recorders and reproducers, and parts and accessories of such articles. This chapter has an extremely broad scope, ranging from household appliances to semiconductor devices, integrated circuits, batteries, etc. The core characteristic is that the goods must rely on electrical energy to operate or be used for generating, storing, or transmitting electricity. This chapter does not include mechanical equipment (Chapter 84) and optical instruments (Chapter 90), but includes basic electronic components such as batteries, capacitors, and resistors. Heading 8506 covers primary cells (non-rechargeable batteries) and primary batteries. Primary cells are non-rechargeable devices that convert chemical energy directly into electrical energy, including manganese dioxide batteries, mercuric oxide batteries, silver oxide batteries, lithium primary batteries, zinc-air batteries, etc. Alkaline batteries (such as LR6, LR03) are a type of manganese dioxide primary cell, with an alkaline electrolyte (potassium hydroxide or sodium hydroxide), distinguished from carbon-zinc batteries (acidic electrolyte). Heading 8506 also includes parts of primary cells, but general-purpose parts such as battery casings and terminals are classified according to their material. First 2 digits 85: Chapter 85, representing electrical machinery and equipment and parts thereof. Digits 3-4, 06: Heading 8506, representing primary cells and primary batteries. Digits 5-6, 10: Subheading 8506.10, representing manganese dioxide primary cells and primary batteries. Both alkaline batteries and carbon-zinc batteries use manganese dioxide as the positive active material, and therefore are classified under the same subheading. If they are other types of primary cells, such as mercuric oxide (8506.30), silver oxide (8506.40), lithium (8506.50), zinc-air (8506.60), they are classified under different subheadings. Subheading 8506.10 does not distinguish between alkaline and carbon-zinc; both are included. Alkaline batteries are non-rechargeable primary cells whose positive active material is manganese dioxide, and therefore are classified under 8506.10, not under 8507 for rechargeable batteries. Adjacent subheadings to 8506.10 such as 8506.30 (mercuric oxide), 8506.40 (silver oxide), etc., are distinguished by different active materials. Alkaline batteries and carbon-zinc batteries both belong to 8506.10, but alkaline batteries have an alkaline electrolyte while carbon-zinc has an acidic one. When declaring to customs, attention should be paid to distinguishing specifications and models, but the classification is the same.

Brand: Fill in the brand name of the battery, such as Duracell, Nanfu, etc. If there is no brand, fill in "no brand". Model: Fill in the model of the battery, such as LR6, AA, No. 5, etc. It must be consistent with the actual product. Voltage: Fill in the rated voltage in volts. Alkaline batteries are typically 1.5V. Capacity: Fill in the battery capacity in milliampere-hours (mAh). If not marked, fill in "not marked". Rechargeable: Primary cells are non-rechargeable and should be filled in as "No". Use: Fill in the use of the battery, such as for remote controls, toys, clocks, etc. Appearance dimensions: Fill in the dimensions of the battery, such as diameter and height, or standard model such as AA, AAA. Packaging specifications: Fill in the sales packaging form, such as single cell, 4-pack, blister pack, etc. Brand: Nanfu; Model: LR6; Voltage: 1.5V; Capacity: 2800mAh; Rechargeable: No; Use: For toys; Appearance dimensions: diameter 14.5mm, height 50.5mm; Packaging specifications: 4 cells/card, 20 cards/box. Mistakenly classifying alkaline batteries under 8507 rechargeable batteries, resulting in incorrect tax rates and regulatory conditions. Failing to distinguish alkaline batteries from carbon-zinc batteries at declaration; although both are classified under 8506.10, prices and origins may differ. Ignoring voltage and capacity declaration may be deemed by customs as false declaration.

The core criteria for classification are whether the battery is rechargeable and the positive active material. Alkaline batteries are non-rechargeable primary cells with manganese dioxide as the positive active material and an alkaline electrolyte, and therefore are classified under 8506.10. If the battery is rechargeable, it is classified under 8507. If the positive active material is mercuric oxide, silver oxide, etc., it is classified under 8506.30, 8506.40, etc. In addition, attention should be paid to distinguishing between batteries and battery parts; complete batteries are classified under 8506, and parts are classified according to material. 8507.10 Lead-acid storage batteries: Lead-acid storage batteries are rechargeable and classified under 8507, while alkaline batteries are non-rechargeable and classified under 8506. 8506.30 Mercuric oxide primary cells: Mercuric oxide batteries have mercuric oxide as the positive active material, while alkaline batteries have manganese dioxide, so the classification is different. 8506.40 Silver oxide primary cells: Silver oxide batteries have silver oxide as the positive active material and are commonly used in button cells, classified differently from alkaline batteries. 8506.50 Lithium primary cells: Lithium primary batteries have manganese dioxide as the positive active material but a lithium salt electrolyte, and different voltage, classified under 8506.50. 8506.80 Other primary cells: Other primary cells such as zinc-air batteries are classified under 8506.80, while alkaline batteries are classified under 8506.10. Is the battery non-rechargeable? Is the positive active material manganese dioxide? Is the electrolyte alkaline? Is it confused with carbon-zinc batteries? Is it mistakenly classified under 8507?

Are the HS codes for alkaline batteries and carbon-zinc batteries the same? Yes, both are classified under 8506.10 because the positive active material is manganese dioxide. However, when declaring, it is necessary to indicate whether it is alkaline or carbon-zinc for customs statistics and valuation. How to determine whether a battery is rechargeable? Rechargeable batteries are usually marked with "Rechargeable" and have a voltage of mostly 1.2V (NiMH) or 3.7V (lithium-ion). Alkaline batteries are marked with "Alkaline" and have a voltage of 1.5V, and are non-rechargeable. What are the declaration elements for alkaline batteries? The main elements include brand, model, voltage, capacity, rechargeable, use, appearance dimensions, and packaging specifications. Specific requirements are subject to customs. What regulatory conditions are required for exporting alkaline batteries? Generally, no special regulation is required, but they must comply with the battery regulations of the destination country, such as the EU Battery Directive. When exporting and declaring to customs, basic documents such as packing list, invoice, and contract are required. How to check the tariff rate for alkaline batteries? You can log on to the website of the General Administration of Customs of China or use an HS code query tool, enter 850610 to check the MFN rate, general rate, etc. Rates are subject to change and the latest published rates shall prevail. What is the difference between the HS codes for alkaline batteries and lithium batteries? Alkaline batteries are classified under 8506.10. Lithium batteries, if primary, are classified under 8506.50; if rechargeable lithium-ion, under 8507.60. The difference lies in whether they are rechargeable and the positive electrode material. What are the consequences of filling in the brand and model incorrectly at declaration? It may lead to failure of customs document review, inspection, or even administrative penalties. Brand and model are important bases for classification and valuation, and must be consistent with the actual product. How to declare the packaging specifications of alkaline batteries? The sales packaging form should be declared, such as "4 cells/card, 20 cards/box". Packaging specifications affect the dutiable value and statistics and must be filled in accurately.