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 the most concentrated chapter for electromechanical products in the HS classification, including generators, motors, transformers, batteries, household appliances, electronic components, etc. Battery products are mainly classified under 8506 (primary cells) and 8507 (accumulators), where 8507 covers lead-acid, nickel-cadmium, nickel-metal hydride, lithium-ion and other types of accumulators and their parts. Heading 8507 specifically covers accumulators, including lead-acid accumulators, nickel-cadmium accumulators, nickel-iron accumulators, nickel-metal hydride accumulators, lithium-ion accumulators, lithium polymer accumulators, etc., as well as their parts (such as separators, cases, terminals, etc.). All batteries under this heading are rechargeable secondary batteries, which is fundamentally different from the primary cells (non-rechargeable) of 8506. Lithium polymer batteries, as a type of lithium-ion battery, use a polymer electrolyte and are classified under 8507. Code 850750 is a 6-digit HS subheading: the first 2 digits "85" represent Chapter 85 (electrical machinery and equipment and parts thereof); digits 3-4 "07" represent heading 8507 (accumulators); digits 5-6 "50" represent subheading 8507.50, specifically referring to lithium polymer accumulators. In HS 2022, 8507.50 is "lithium polymer accumulators," listed alongside 8507.60 (lithium-ion accumulators). Note: some countries further subdivide at the 8-digit or 10-digit level, such as China Customs 10-digit code 8507500000, but the first 6 digits are internationally uniform. Lithium polymer accumulators use lithium-ion technology, but the electrolyte is a polymer (solid or gel), rather than a liquid lithium-ion battery. Therefore, they are classified under 8507.50 rather than 8507.60 (lithium-ion accumulators). The difference from the primary cells of 8506 lies in rechargeability; the difference from 8507.80 (other accumulators) lies in their specific lithium polymer technology. Classification is based on the battery's chemical system and electrolyte form.
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 the most concentrated chapter for electromechanical products in the HS classification, including generators, motors, transformers, batteries, household appliances, electronic components, etc. Battery products are mainly classified under 8506 (primary cells) and 8507 (accumulators), where 8507 covers lead-acid, nickel-cadmium, nickel-metal hydride, lithium-ion and other types of accumulators and their parts.
Heading
Heading 8507 specifically covers accumulators, including lead-acid accumulators, nickel-cadmium accumulators, nickel-iron accumulators, nickel-metal hydride accumulators, lithium-ion accumulators, lithium polymer accumulators, etc., as well as their parts (such as separators, cases, terminals, etc.). All batteries under this heading are rechargeable secondary batteries, which is fundamentally different from the primary cells (non-rechargeable) of 8506. Lithium polymer batteries, as a type of lithium-ion battery, use a polymer electrolyte and are classified under 8507.
Digit Breakdown
Code 850750 is a 6-digit HS subheading: the first 2 digits "85" represent Chapter 85 (electrical machinery and equipment and parts thereof); digits 3-4 "07" represent heading 8507 (accumulators); digits 5-6 "50" represent subheading 8507.50, specifically referring to lithium polymer accumulators. In HS 2022, 8507.50 is "lithium polymer accumulators," listed alongside 8507.60 (lithium-ion accumulators). Note: some countries further subdivide at the 8-digit or 10-digit level, such as China Customs 10-digit code 8507500000, but the first 6 digits are internationally uniform.
Classification Basis
Lithium polymer accumulators use lithium-ion technology, but the electrolyte is a polymer (solid or gel), rather than a liquid lithium-ion battery. Therefore, they are classified under 8507.50 rather than 8507.60 (lithium-ion accumulators). The difference from the primary cells of 8506 lies in rechargeability; the difference from 8507.80 (other accumulators) lies in their specific lithium polymer technology. Classification is based on the battery's chemical system and electrolyte form.
📝 Declaration Elements
Product Name: The standard name of the declared commodity should be clearly stated as "lithium polymer accumulator" or "lithium polymer battery," avoiding general names such as "lithium battery." Use: Explain the specific application scenario of the battery, such as "for mobile phones," "for drones," "for electric vehicles," etc., which affects classification and regulatory conditions. Brand: Declare the brand or trademark of the battery; if there is no brand, indicate "no brand." Model: Fill in the model or specification code of the battery, which should be consistent with the actual product. Capacity: Declare the rated capacity of the battery, usually expressed in milliampere-hours (mAh) or ampere-hours (Ah). Voltage: Declare the rated voltage of the battery, usually expressed in volts (V). Contains Mercury: Declare whether the battery contains mercury; some countries have environmental requirements for this. Rechargeable: Clearly state that the battery is a rechargeable secondary battery to distinguish it from primary cells. Product Name: Lithium Polymer Accumulator; Use: For smartphones; Brand: ATL; Model: LPN385440; Capacity: 3000mAh; Voltage: 3.7V; Contains Mercury: No; Rechargeable: Yes. Confusing lithium polymer batteries with lithium-ion batteries and incorrectly classifying under 850760. Failing to declare capacity and voltage, resulting in customs being unable to determine classification. Ignoring brand and model, affecting intellectual property verification.
Product Name
The standard name of the declared commodity should be clearly stated as "lithium polymer accumulator" or "lithium polymer battery," avoiding general names such as "lithium battery."
⚠️ Only writing "lithium battery" without distinguishing between lithium-ion and lithium polymer.
Use
Explain the specific application scenario of the battery, such as "for mobile phones," "for drones," "for electric vehicles," etc., which affects classification and regulatory conditions.
⚠️ The use is filled in too broadly, such as "for electronic products."
Brand
Declare the brand or trademark of the battery; if there is no brand, indicate "no brand."
⚠️ Confusing brand with trademark, or omitting the brand type (such as OEM).
Model
Fill in the model or specification code of the battery, which should be consistent with the actual product.
⚠️ The model is incomplete or inconsistent with the actual product.
Capacity
Declare the rated capacity of the battery, usually expressed in milliampere-hours (mAh) or ampere-hours (Ah).
⚠️ Incorrect capacity unit or no unit indicated.
Voltage
Declare the rated voltage of the battery, usually expressed in volts (V).
⚠️ Incorrect voltage or no indication.
Contains Mercury
Declare whether the battery contains mercury; some countries have environmental requirements for this.
⚠️ Ignoring this element, causing customs clearance delays.
Rechargeable
Clearly state that the battery is a rechargeable secondary battery to distinguish it from primary cells.
⚠️ Not indicating rechargeable, which may lead to misclassification under 8506.
Confusing lithium polymer batteries with lithium-ion batteries and incorrectly classifying under 850760.
Failing to declare capacity and voltage, resulting in customs being unable to determine classification.
Ignoring brand and model, affecting intellectual property verification.
🎯 Classification Logic
The core basis for classification is the battery's chemical system and electrolyte form. Lithium polymer accumulators use a polymer electrolyte (solid or gel) and are a type of lithium-ion battery, but due to their electrolyte characteristics, they are separately listed under HS 8507.50. When classifying, it is necessary to confirm: 1) the battery is a rechargeable secondary battery; 2) the positive electrode material is a lithium compound; 3) the electrolyte is a polymer. Also refer to the Explanatory Notes to the Harmonized System for heading 8507 and relevant classification decisions of the General Administration of Customs. 850760 Lithium-ion accumulators: Lithium-ion accumulators use a liquid electrolyte, while lithium polymer accumulators use a polymer electrolyte. The two are listed under different HS subheadings, and classification is based on the electrolyte form. 850680 Other primary cells: Primary cells are non-rechargeable primary batteries, while lithium polymer accumulators are rechargeable secondary batteries. The core difference lies in rechargeability. 850780 Other accumulators: Other accumulators include nickel-metal hydride, nickel-iron, etc. Lithium polymer accumulators are separately listed due to lithium polymer technology. 850790 Parts of accumulators: Parts of accumulators are used for battery repair or assembly, while lithium polymer accumulators are complete finished batteries. Is it a rechargeable secondary battery? Is the electrolyte a polymer? Does the positive electrode material contain lithium? Are capacity and voltage clearly declared? Is it distinguished from lithium-ion batteries?
Basis
The core basis for classification is the battery's chemical system and electrolyte form. Lithium polymer accumulators use a polymer electrolyte (solid or gel) and are a type of lithium-ion battery, but due to their electrolyte characteristics, they are separately listed under HS 8507.50. When classifying, it is necessary to confirm: 1) the battery is a rechargeable secondary battery; 2) the positive electrode material is a lithium compound; 3) the electrolyte is a polymer. Also refer to the Explanatory Notes to the Harmonized System for heading 8507 and relevant classification decisions of the General Administration of Customs.
Confused Codes：
850760 - Lithium-ion accumulators
Lithium-ion accumulators use a liquid electrolyte, while lithium polymer accumulators use a polymer electrolyte. The two are listed under different HS subheadings, and classification is based on the electrolyte form.
850680 - Other primary cells
Primary cells are non-rechargeable primary batteries, while lithium polymer accumulators are rechargeable secondary batteries. The core difference lies in rechargeability.
850780 - Other accumulators
Other accumulators include nickel-metal hydride, nickel-iron, etc. Lithium polymer accumulators are separately listed due to lithium polymer technology.
850790 - Parts of accumulators
Parts of accumulators are used for battery repair or assembly, while lithium polymer accumulators are complete finished batteries.
Self-Check：
✓ Is it a rechargeable secondary battery?
✓ Is the electrolyte a polymer?
✓ Does the positive electrode material contain lithium?
✓ Are capacity and voltage clearly declared?
✓ Is it distinguished from lithium-ion batteries?
❓ FAQ
What is the difference in HS codes between lithium polymer batteries and lithium-ion batteries? Lithium polymer batteries are classified under 850750, and lithium-ion batteries under 850760. The main difference lies in the electrolyte: lithium polymer batteries use a polymer electrolyte (solid or gel), while lithium-ion batteries use a liquid electrolyte. Classification must be determined based on the electrolyte form. How can I check the import tariff rate for lithium polymer accumulators? Tariff rates vary by country, trade agreement, and year. It is recommended to use the official website of the General Administration of Customs of China, the International Trade Single Window, or professional tariff query tools, entering HS code 850750 along with the country of origin and trade mode to obtain real-time tariff rates. Also pay attention to preferential rates under free trade agreements. What regulatory conditions are required for exporting lithium polymer accumulators? Exporting lithium polymer accumulators usually requires providing an MSDS (Material Safety Data Sheet), UN38.3 test report, cargo transport identification report, etc., to ensure transport safety. Some countries may require dangerous goods packaging certificates. Specific regulatory conditions are subject to customs and carrier requirements. In the declaration elements for lithium polymer accumulators, must capacity and voltage be filled in? Yes, capacity and voltage are key elements for determining battery classification and regulatory conditions. Capacity is usually expressed in mAh or Ah, and voltage in V. Failure to fill them in may result in customs rejection or inspection. If a lithium polymer battery is used for electric vehicles, will the HS code change? No. HS code 850750 is determined based on the battery's chemical system and electrolyte form, and is unrelated to use. However, use may affect regulatory conditions and tariff rates, as batteries for electric vehicles may involve different environmental or safety requirements. Can lithium polymer accumulators and lithium-ion accumulators be classified under the same code? No. In HS 2022, 850750 specifically refers to lithium polymer accumulators, and 850760 specifically refers to lithium-ion accumulators. They are parallel subheadings and must be distinguished based on electrolyte form. How can I prove that a battery is a lithium polymer type during customs declaration? You can provide battery specification sheets, MSDS, UN38.3 test reports, and other documents, which should clearly state that the electrolyte is a polymer. If necessary, a manufacturer's statement or third-party test report can be provided. Which countries have special regulatory requirements for HS code 850750? Regulatory requirements vary by country. For example, the United States requires compliance with UL standards, the EU requires CE certification and RoHS compliance, and China requires compliance with GB standards. In addition, transport must comply with IATA dangerous goods regulations. It is recommended to consult a professional customs broker or check the destination country's regulations before exporting.
Q: What is the difference in HS codes between lithium polymer batteries and lithium-ion batteries?
A: Lithium polymer batteries are classified under 850750, and lithium-ion batteries under 850760. The main difference lies in the electrolyte: lithium polymer batteries use a polymer electrolyte (solid or gel), while lithium-ion batteries use a liquid electrolyte. Classification must be determined based on the electrolyte form.
Q: How can I check the import tariff rate for lithium polymer accumulators?
A: Tariff rates vary by country, trade agreement, and year. It is recommended to use the official website of the General Administration of Customs of China, the International Trade Single Window, or professional tariff query tools, entering HS code 850750 along with the country of origin and trade mode to obtain real-time tariff rates. Also pay attention to preferential rates under free trade agreements.
Q: What regulatory conditions are required for exporting lithium polymer accumulators?
A: Exporting lithium polymer accumulators usually requires providing an MSDS (Material Safety Data Sheet), UN38.3 test report, cargo transport identification report, etc., to ensure transport safety. Some countries may require dangerous goods packaging certificates. Specific regulatory conditions are subject to customs and carrier requirements.
Q: In the declaration elements for lithium polymer accumulators, must capacity and voltage be filled in?
A: Yes, capacity and voltage are key elements for determining battery classification and regulatory conditions. Capacity is usually expressed in mAh or Ah, and voltage in V. Failure to fill them in may result in customs rejection or inspection.
Q: If a lithium polymer battery is used for electric vehicles, will the HS code change?
A: No. HS code 850750 is determined based on the battery's chemical system and electrolyte form, and is unrelated to use. However, use may affect regulatory conditions and tariff rates, as batteries for electric vehicles may involve different environmental or safety requirements.
Q: Can lithium polymer accumulators and lithium-ion accumulators be classified under the same code?
A: No. In HS 2022, 850750 specifically refers to lithium polymer accumulators, and 850760 specifically refers to lithium-ion accumulators. They are parallel subheadings and must be distinguished based on electrolyte form.
Q: How can I prove that a battery is a lithium polymer type during customs declaration?
A: You can provide battery specification sheets, MSDS, UN38.3 test reports, and other documents, which should clearly state that the electrolyte is a polymer. If necessary, a manufacturer's statement or third-party test report can be provided.
Q: Which countries have special regulatory requirements for HS code 850750?
A: Regulatory requirements vary by country. For example, the United States requires compliance with UL standards, the EU requires CE certification and RoHS compliance, and China requires compliance with GB standards. In addition, transport must comply with IATA dangerous goods regulations. It is recommended to consult a professional customs broker or check the destination country's regulations before exporting.
⚠️ 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.