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 is one of the most technology-intensive chapters in the HS classification, involving various types of equipment for the production, conversion, storage, and application of electrical energy. Lithium batteries, as electrical energy storage devices, fall within the scope of electrical equipment of this chapter, specifically under heading 8506. Heading 8506 covers primary cells and primary batteries. A primary cell is a device that converts chemical energy directly into electrical energy through a chemical reaction and is not rechargeable. However, according to the HS classification system, subheading 8506.40 under heading 8506 explicitly includes lithium primary cells (non-rechargeable lithium batteries). It should be noted that rechargeable lithium-ion batteries (secondary batteries) should be classified under heading 8507. Therefore, 8506.40 specifically refers to non-rechargeable lithium primary batteries. First 2 digits 85: indicates Chapter 85, i.e., 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. Digits 3-4, 06: indicates heading 8506, i.e., primary cells and primary batteries. Digits 5-6, 40: indicates subheading 8506.40, i.e., lithium primary cells and primary batteries. The complete code 850640 refers to lithium primary batteries (non-rechargeable lithium batteries). If it is a rechargeable lithium-ion battery, it should be classified under 850760. If the product is a lithium battery and is non-rechargeable (i.e., a primary battery), it is classified under 850640. If it is rechargeable, it is classified under 850760. The key distinction lies in whether the battery can be reversibly charged and discharged. 850640 specifically refers to lithium primary batteries, such as lithium manganese batteries, lithium thionyl chloride batteries, etc. The difference from 850610 (manganese dioxide primary cells) and 850630 (mercuric oxide primary cells) lies in the different electrode materials.
Chapter
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 is one of the most technology-intensive chapters in the HS classification, involving various types of equipment for the production, conversion, storage, and application of electrical energy. Lithium batteries, as electrical energy storage devices, fall within the scope of electrical equipment of this chapter, specifically under heading 8506.
Heading
Heading 8506 covers primary cells and primary batteries. A primary cell is a device that converts chemical energy directly into electrical energy through a chemical reaction and is not rechargeable. However, according to the HS classification system, subheading 8506.40 under heading 8506 explicitly includes lithium primary cells (non-rechargeable lithium batteries). It should be noted that rechargeable lithium-ion batteries (secondary batteries) should be classified under heading 8507. Therefore, 8506.40 specifically refers to non-rechargeable lithium primary batteries.
Digit Breakdown
First 2 digits 85: indicates Chapter 85, i.e., 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. Digits 3-4, 06: indicates heading 8506, i.e., primary cells and primary batteries. Digits 5-6, 40: indicates subheading 8506.40, i.e., lithium primary cells and primary batteries. The complete code 850640 refers to lithium primary batteries (non-rechargeable lithium batteries). If it is a rechargeable lithium-ion battery, it should be classified under 850760.
Classification Basis
If the product is a lithium battery and is non-rechargeable (i.e., a primary battery), it is classified under 850640. If it is rechargeable, it is classified under 850760. The key distinction lies in whether the battery can be reversibly charged and discharged. 850640 specifically refers to lithium primary batteries, such as lithium manganese batteries, lithium thionyl chloride batteries, etc. The difference from 850610 (manganese dioxide primary cells) and 850630 (mercuric oxide primary cells) lies in the different electrode materials.
📝 Declaration Elements
Product Name: The specific name of the declared commodity, which should accurately reflect the battery type, such as 'lithium primary battery' or 'lithium manganese battery'. Brand: Fill in the brand or manufacturer name of the battery; if there is no brand, indicate 'no brand'. Model: Fill in the model or specification of the battery, such as CR2032, ER14250, etc. Rechargeable: Clearly declare whether the battery is rechargeable; this is key to classification. Appearance: Describe the shape of the battery, such as cylindrical, button, square, etc. Use: Explain the main application areas of the battery, such as for watches, calculators, medical devices, etc. Voltage: Declare the rated voltage of the battery, in volts. Capacity: Declare the rated capacity of the battery, in milliampere-hours or ampere-hours. Product Name: Lithium primary battery; Brand: Panasonic; Model: CR2032; Rechargeable: No; Appearance: Button shape; Use: For watches; Voltage: 3V; Capacity: 220mAh; Packaging: 1000 pcs/carton; Origin: Japan. Incorrectly classifying rechargeable lithium-ion batteries under 850640, when they should actually be classified under 850760. Incomplete declaration elements, such as missing 'Rechargeable' or 'Model', leading to rejection. Brand and model inconsistent with actual goods, which may trigger customs scrutiny or inspection.
Product Name
The specific name of the declared commodity, which should accurately reflect the battery type, such as 'lithium primary battery' or 'lithium manganese battery'.
⚠️ Incorrectly declaring as 'lithium battery' without distinguishing between primary battery or storage battery.
Brand
Fill in the brand or manufacturer name of the battery; if there is no brand, indicate 'no brand'.
⚠️ Confusing brand with model, or omitting the brand.
Model
Fill in the model or specification of the battery, such as CR2032, ER14250, etc.
⚠️ Incomplete model entry or inconsistency with the actual goods.
Rechargeable
Clearly declare whether the battery is rechargeable; this is key to classification.
⚠️ Mistakenly declaring a rechargeable battery as non-rechargeable, leading to incorrect classification.
Appearance
Describe the shape of the battery, such as cylindrical, button, square, etc.
⚠️ Appearance description too vague, such as only writing 'battery'.
Use
Explain the main application areas of the battery, such as for watches, calculators, medical devices, etc.
⚠️ Use description not specific, such as only writing 'electronic devices'.
Voltage
Declare the rated voltage of the battery, in volts.
⚠️ Incorrect voltage unit or not filled in.
Capacity
Declare the rated capacity of the battery, in milliampere-hours or ampere-hours.
Incorrectly classifying rechargeable lithium-ion batteries under 850640, when they should actually be classified under 850760.
Incomplete declaration elements, such as missing 'Rechargeable' or 'Model', leading to rejection.
Brand and model inconsistent with actual goods, which may trigger customs scrutiny or inspection.
🎯 Classification Logic
The core criterion for classification is whether the battery is rechargeable. 850640 applies only to non-rechargeable lithium primary batteries. If the battery is rechargeable, it is a secondary battery and should be classified under 850760. In addition, the chemical composition of the battery, such as lithium manganese, lithium thionyl chloride, etc., should be considered, but all are classified under 850640. If the battery is a lithium-ion battery, even if non-rechargeable, it needs to be judged based on specific characteristics. 850760 Lithium-ion battery: Lithium-ion batteries are rechargeable secondary batteries, while 850640 is for non-rechargeable primary batteries. 850610 Manganese dioxide primary cell: 850610 is an alkaline zinc-manganese battery, with different electrode materials and does not contain lithium. 850630 Mercuric oxide primary cell: 850630 is a mercury battery, which has been gradually phased out due to environmental issues, and has different materials from lithium batteries. 850680 Other primary cells: 850680 is a residual code for other primary cells not elsewhere specified; if a lithium battery is not specifically named, it would be classified here, but 850640 already specifically names lithium primary batteries. Is the battery rechargeable? Does the battery use lithium as the main active material? Is it a primary battery (non-rechargeable)? Are the model and brand declared accurately? Is it confused with 850760?
Basis
The core criterion for classification is whether the battery is rechargeable. 850640 applies only to non-rechargeable lithium primary batteries. If the battery is rechargeable, it is a secondary battery and should be classified under 850760. In addition, the chemical composition of the battery, such as lithium manganese, lithium thionyl chloride, etc., should be considered, but all are classified under 850640. If the battery is a lithium-ion battery, even if non-rechargeable, it needs to be judged based on specific characteristics.
Confused Codes：
850760 - Lithium-ion battery
Lithium-ion batteries are rechargeable secondary batteries, while 850640 is for non-rechargeable primary batteries.
850610 - Manganese dioxide primary cell
850610 is an alkaline zinc-manganese battery, with different electrode materials and does not contain lithium.
850630 - Mercuric oxide primary cell
850630 is a mercury battery, which has been gradually phased out due to environmental issues, and has different materials from lithium batteries.
850680 - Other primary cells
850680 is a residual code for other primary cells not elsewhere specified; if a lithium battery is not specifically named, it would be classified here, but 850640 already specifically names lithium primary batteries.
Self-Check：
✓ Is the battery rechargeable?
✓ Does the battery use lithium as the main active material?
✓ Is it a primary battery (non-rechargeable)?
✓ Are the model and brand declared accurately?
✓ Is it confused with 850760?
❓ FAQ
How to determine whether a lithium battery is classified under 850640 or 850760? The key is whether the battery is rechargeable. Rechargeable lithium-ion batteries are classified under 850760, and non-rechargeable lithium primary batteries under 850640. You can check the battery specification sheet or ask the supplier. What are the common types of lithium primary batteries under 850640? Common types include lithium manganese batteries (such as CR series), lithium thionyl chloride batteries (such as ER series), lithium carbon monofluoride batteries, etc., all of which are non-rechargeable primary batteries. What declaration elements must be provided when declaring 850640? Product name, brand, model, rechargeable or not, appearance, use, voltage, capacity, etc. must be provided. Among these, 'rechargeable or not' is key to classification and must be declared accurately. If a lithium battery is used for electronic products but is rechargeable, which code should it be classified under? Rechargeable lithium batteries are usually classified under 850760, regardless of their use. However, note that if the battery is imported together with the device, it may be classified according to the device, and judgment should be made according to the General Rules for Interpretation. What is the export tax rebate rate for 850640? The export tax rebate rate is adjusted with national policies. It is recommended to check the latest export tax rebate rate database or consult the local customs. Generally, the rebate rate for lithium batteries is relatively high, but the actual query shall prevail. Is MSDS required for importing lithium primary batteries? Yes, lithium batteries are dangerous goods, and MSDS (Material Safety Data Sheet) and UN38.3 test reports are usually required for import to ensure transportation and storage safety. What is the difference between 850640 and 850680? 850640 specifically refers to lithium primary batteries, while 850680 is a residual code for other primary batteries. If a lithium battery is not specifically named, it would be classified under 850680, but 850640 already specifically names lithium primary batteries, so lithium primary batteries should be classified under 850640 first. How to query the MFN tax rate for 850640? You can log on to the website of the General Administration of Customs of China or use the customs tariff query tool, enter HS code 850640, and view the MFN tax rate, general tax rate, and other information. Tax rates may change, so please refer to the latest published rates.
Q: How to determine whether a lithium battery is classified under 850640 or 850760?
A: The key is whether the battery is rechargeable. Rechargeable lithium-ion batteries are classified under 850760, and non-rechargeable lithium primary batteries under 850640. You can check the battery specification sheet or ask the supplier.
Q: What are the common types of lithium primary batteries under 850640?
A: Common types include lithium manganese batteries (such as CR series), lithium thionyl chloride batteries (such as ER series), lithium carbon monofluoride batteries, etc., all of which are non-rechargeable primary batteries.
Q: What declaration elements must be provided when declaring 850640?
A: Product name, brand, model, rechargeable or not, appearance, use, voltage, capacity, etc. must be provided. Among these, 'rechargeable or not' is key to classification and must be declared accurately.
Q: If a lithium battery is used for electronic products but is rechargeable, which code should it be classified under?
A: Rechargeable lithium batteries are usually classified under 850760, regardless of their use. However, note that if the battery is imported together with the device, it may be classified according to the device, and judgment should be made according to the General Rules for Interpretation.
Q: What is the export tax rebate rate for 850640?
A: The export tax rebate rate is adjusted with national policies. It is recommended to check the latest export tax rebate rate database or consult the local customs. Generally, the rebate rate for lithium batteries is relatively high, but the actual query shall prevail.
Q: Is MSDS required for importing lithium primary batteries?
A: Yes, lithium batteries are dangerous goods, and MSDS (Material Safety Data Sheet) and UN38.3 test reports are usually required for import to ensure transportation and storage safety.
Q: What is the difference between 850640 and 850680?
A: 850640 specifically refers to lithium primary batteries, while 850680 is a residual code for other primary batteries. If a lithium battery is not specifically named, it would be classified under 850680, but 850640 already specifically names lithium primary batteries, so lithium primary batteries should be classified under 850640 first.
Q: How to query the MFN tax rate for 850640?
A: You can log on to the website of the General Administration of Customs of China or use the customs tariff query tool, enter HS code 850640, and view the MFN tax rate, general tax rate, and other information. Tax rates may change, so please refer to the latest published rates.
⚠️ Disclaimer: HS code classification, declaration elements, tariff rates and regulatory conditions on this page are for reference only and do not constitute legal advice on customs classification. Tariff rates and regulations are subject to change; the latest announcements from the General Administration of Customs and on-site determinations shall prevail. Please consult professional customs brokers or customs authorities before import/export.