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, covering everything from household appliances to industrial electrical equipment, but excludes goods excluded by the notes to Section XVI (such as certain textile products, ceramic products, etc.). Lithium storage batteries, as electrical energy storage devices, fall within the scope of electrical equipment of this chapter. Heading 8507 covers electric accumulators, including lead-acid accumulators, nickel-cadmium accumulators, nickel-iron accumulators, nickel-metal hydride accumulators, lithium-ion accumulators, lithium polymer accumulators, other lithium accumulators, etc., as well as parts of accumulators. This heading includes both lead-acid accumulators for starting piston engines and various accumulators for industrial and consumer electronics use. Lithium accumulators are further subdivided according to their chemical system. First 2 digits 85: Chapter 85, indicating electrical machinery and equipment and parts thereof. Digits 3-4, 07: Heading 8507, indicating electric accumulators, including parts thereof. Digits 5-6, 60: Subheading 850760, indicating other lithium accumulators. Among these, 850760 is further subdivided into 8507600010 (lithium-ion batteries) and 8507600090 (other lithium accumulators), but this code 850760 is a six-digit subheading covering all lithium accumulators (except lithium-ion batteries specifically for aviation, etc., which may be classified under other subheadings). It should be noted that lithium-ion batteries are generally classified under 850760, and lithium polymer batteries also fall within the scope of lithium accumulators. This commodity is a lithium accumulator, whose core function is to store and release electrical energy, consistent with the description of heading 8507. Compared with 8506 (primary cells), lithium accumulators are rechargeable and belong to accumulators. Compared with other accumulators (such as lead-acid, nickel-metal hydride), lithium accumulators use lithium metal or lithium alloy as the negative electrode, or employ lithium-ion intercalation compounds, and are therefore classified under 850760. They are not classified under other subheadings of 8507 because their chemical system is lithium.
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 has an extremely broad scope, covering everything from household appliances to industrial electrical equipment, but excludes goods excluded by the notes to Section XVI (such as certain textile products, ceramic products, etc.). Lithium storage batteries, as electrical energy storage devices, fall within the scope of electrical equipment of this chapter.
Heading
Heading 8507 covers electric accumulators, including lead-acid accumulators, nickel-cadmium accumulators, nickel-iron accumulators, nickel-metal hydride accumulators, lithium-ion accumulators, lithium polymer accumulators, other lithium accumulators, etc., as well as parts of accumulators. This heading includes both lead-acid accumulators for starting piston engines and various accumulators for industrial and consumer electronics use. Lithium accumulators are further subdivided according to their chemical system.
Digit Breakdown
First 2 digits 85: Chapter 85, indicating electrical machinery and equipment and parts thereof. Digits 3-4, 07: Heading 8507, indicating electric accumulators, including parts thereof. Digits 5-6, 60: Subheading 850760, indicating other lithium accumulators. Among these, 850760 is further subdivided into 8507600010 (lithium-ion batteries) and 8507600090 (other lithium accumulators), but this code 850760 is a six-digit subheading covering all lithium accumulators (except lithium-ion batteries specifically for aviation, etc., which may be classified under other subheadings). It should be noted that lithium-ion batteries are generally classified under 850760, and lithium polymer batteries also fall within the scope of lithium accumulators.
Classification Basis
This commodity is a lithium accumulator, whose core function is to store and release electrical energy, consistent with the description of heading 8507. Compared with 8506 (primary cells), lithium accumulators are rechargeable and belong to accumulators. Compared with other accumulators (such as lead-acid, nickel-metal hydride), lithium accumulators use lithium metal or lithium alloy as the negative electrode, or employ lithium-ion intercalation compounds, and are therefore classified under 850760. They are not classified under other subheadings of 8507 because their chemical system is lithium.
📝 Declaration Elements
Product Name: The specific name of the declared commodity, such as "lithium-ion battery" or "lithium polymer battery", which must be consistent with the actual product. Use: Explain the main application scenarios of the battery, such as "for laptops" or "for electric vehicles". 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 code of the battery, which must be consistent with the product label. Capacity: The rated capacity of the battery expressed in ampere-hours (Ah) or milliampere-hours (mAh). Voltage: The rated voltage of the battery expressed in volts (V). Contains Mercury: Declare whether the battery contains mercury and its compounds; some countries have environmental requirements. Contains Cadmium: Declare whether the battery contains cadmium; excessive cadmium content may be subject to import restrictions. Product Name: Lithium-ion battery; Use: For smartphones; Brand: Samsung; Model: EB-BG975ABU; Capacity: 4000mAh; Voltage: 3.85V; Contains Mercury: No; Contains Cadmium: No. Failure to distinguish between lithium-ion batteries and lithium metal batteries; although both are classified under 850760, some countries have different regulations. Incorrect capacity unit entry, such as mistaking mAh for Ah, resulting in data discrepancies. Ignoring brand and model, making it impossible for customs to verify price and classification.
Product Name
The specific name of the declared commodity, such as "lithium-ion battery" or "lithium polymer battery", which must be consistent with the actual product.
⚠️ Incorrectly declaring as "lithium battery" without distinguishing between lithium-ion or lithium metal.
Use
Explain the main application scenarios of the battery, such as "for laptops" or "for electric vehicles".
⚠️ Vaguely filling in "power supply" without specifying the specific device.
Brand
Fill in the brand or manufacturer name of the battery; if there is no brand, indicate "no brand".
⚠️ Confusing the battery brand with the device brand.
Model
Fill in the model or specification code of the battery, which must be consistent with the product label.
⚠️ Incomplete model entry or inconsistency with the actual product.
Capacity
The rated capacity of the battery expressed in ampere-hours (Ah) or milliampere-hours (mAh).
⚠️ Incorrect unit entry, such as mistaking mAh for Ah.
Voltage
The rated voltage of the battery expressed in volts (V).
⚠️ Failure to distinguish between nominal voltage and charging voltage.
Contains Mercury
Declare whether the battery contains mercury and its compounds; some countries have environmental requirements.
⚠️ Ignoring this element, resulting in customs clearance delays.
Contains Cadmium
Declare whether the battery contains cadmium; excessive cadmium content may be subject to import restrictions.
⚠️ Failure to provide test reports, relying only on verbal declaration.
Failure to distinguish between lithium-ion batteries and lithium metal batteries; although both are classified under 850760, some countries have different regulations.
Incorrect capacity unit entry, such as mistaking mAh for Ah, resulting in data discrepancies.
Ignoring brand and model, making it impossible for customs to verify price and classification.
🎯 Classification Logic
The core basis for classification is the Import and Export Tariff and the Harmonized Commodity Description and Coding System. Lithium accumulators are classified under 850760 because they are accumulators with a lithium chemical system. It should be noted that both lithium-ion batteries and lithium polymer batteries are classified under this subheading, but lithium metal batteries (primary batteries) should be classified under 8506, while lithium-ion batteries (secondary batteries) are classified under 8507. In addition, lithium-ion batteries for aviation may be classified under 8507600010, but general lithium accumulators are classified under 8507600090. 850650 Lithium primary cells: Lithium primary cells are single-use batteries that cannot be recharged and are classified under 8506; lithium accumulators are secondary batteries that can be recharged and are classified under 8507. 850780 Other accumulators: Other accumulators refer to accumulators other than lead-acid, nickel-cadmium, nickel-iron, nickel-metal hydride, lithium, etc., such as sodium-sulfur batteries; lithium accumulators have a dedicated subheading 850760. 850440 Static converters: Converters are used to change voltage or current type, such as chargers; batteries themselves are energy storage devices and do not change the form of electrical energy. 854370 Other electrical equipment: 854370 covers electrical equipment with independent functions, such as battery testers; batteries themselves are energy storage devices and are not classified here. Is it rechargeable? Does it use lithium as the main active material? Is it an accumulator rather than a primary cell? Is it used for starting engines? Are capacity and voltage clearly specified?
Basis
The core basis for classification is the Import and Export Tariff and the Harmonized Commodity Description and Coding System. Lithium accumulators are classified under 850760 because they are accumulators with a lithium chemical system. It should be noted that both lithium-ion batteries and lithium polymer batteries are classified under this subheading, but lithium metal batteries (primary batteries) should be classified under 8506, while lithium-ion batteries (secondary batteries) are classified under 8507. In addition, lithium-ion batteries for aviation may be classified under 8507600010, but general lithium accumulators are classified under 8507600090.
Confused Codes：
850650 - Lithium primary cells
Lithium primary cells are single-use batteries that cannot be recharged and are classified under 8506; lithium accumulators are secondary batteries that can be recharged and are classified under 8507.
850780 - Other accumulators
Other accumulators refer to accumulators other than lead-acid, nickel-cadmium, nickel-iron, nickel-metal hydride, lithium, etc., such as sodium-sulfur batteries; lithium accumulators have a dedicated subheading 850760.
850440 - Static converters
Converters are used to change voltage or current type, such as chargers; batteries themselves are energy storage devices and do not change the form of electrical energy.
854370 - Other electrical equipment
854370 covers electrical equipment with independent functions, such as battery testers; batteries themselves are energy storage devices and are not classified here.
Self-Check：
✓ Is it rechargeable?
✓ Does it use lithium as the main active material?
✓ Is it an accumulator rather than a primary cell?
✓ Is it used for starting engines?
✓ Are capacity and voltage clearly specified?
❓ FAQ
How do I look up the HS code for lithium accumulators? First determine whether the battery is a rechargeable accumulator, then confirm that the chemical system is lithium, and it is classified under 850760. This can be confirmed through customs tariffs, classification decisions, or by consulting a customs broker. Note that lithium primary cells are classified under 8506, and lithium accumulators under 8507. Are the HS codes for lithium-ion batteries and lithium polymer batteries the same? Yes, both are classified under 850760. Lithium polymer batteries are a type of lithium-ion battery that uses a polymer electrolyte, but there is no difference in classification. What declaration elements are required for exporting lithium accumulators? Typically required are product name, use, brand, model, capacity, voltage, whether they contain mercury, whether they contain cadmium, etc. Different countries may require additional elements, such as UN38.3 test reports. How do I check the tariff rate for lithium accumulators? You can check the most-favored-nation rate, general rate, etc., through the website of the General Administration of Customs of China or the Import and Export Tariff. Rates may change, so it is recommended to refer to the latest tariff. What is the classification difference between lithium accumulators and lithium primary cells? Lithium primary cells are primary batteries that cannot be recharged and are classified under 8506; lithium accumulators are rechargeable batteries classified under 8507. There are also differences in regulatory conditions and transportation requirements between the two. What are common classification errors when importing lithium accumulators? Common errors include mistakenly classifying lithium accumulators under 8506 (primary cells), or mistakenly classifying battery packs with charging functions under 8504 (converters). They should correctly be classified under 850760. How should "capacity" be filled in among the declaration elements for lithium accumulators? Capacity is usually expressed in ampere-hours (Ah) or milliampere-hours (mAh), and the rated capacity should be filled in. For example, mobile phone batteries are often rated at 4000mAh, so "4000mAh" should be filled in. What special requirements are there for the transportation of lithium accumulators? Lithium accumulators are dangerous goods, and transportation must comply with UN38.3 testing requirements and provide MSDS, transport appraisal reports, etc. Air and sea transport both have strict regulations.
Q: How do I look up the HS code for lithium accumulators?
A: First determine whether the battery is a rechargeable accumulator, then confirm that the chemical system is lithium, and it is classified under 850760. This can be confirmed through customs tariffs, classification decisions, or by consulting a customs broker. Note that lithium primary cells are classified under 8506, and lithium accumulators under 8507.
Q: Are the HS codes for lithium-ion batteries and lithium polymer batteries the same?
A: Yes, both are classified under 850760. Lithium polymer batteries are a type of lithium-ion battery that uses a polymer electrolyte, but there is no difference in classification.
Q: What declaration elements are required for exporting lithium accumulators?
A: Typically required are product name, use, brand, model, capacity, voltage, whether they contain mercury, whether they contain cadmium, etc. Different countries may require additional elements, such as UN38.3 test reports.
Q: How do I check the tariff rate for lithium accumulators?
A: You can check the most-favored-nation rate, general rate, etc., through the website of the General Administration of Customs of China or the Import and Export Tariff. Rates may change, so it is recommended to refer to the latest tariff.
Q: What is the classification difference between lithium accumulators and lithium primary cells?
A: Lithium primary cells are primary batteries that cannot be recharged and are classified under 8506; lithium accumulators are rechargeable batteries classified under 8507. There are also differences in regulatory conditions and transportation requirements between the two.
Q: What are common classification errors when importing lithium accumulators?
A: Common errors include mistakenly classifying lithium accumulators under 8506 (primary cells), or mistakenly classifying battery packs with charging functions under 8504 (converters). They should correctly be classified under 850760.
Q: How should "capacity" be filled in among the declaration elements for lithium accumulators?
A: Capacity is usually expressed in ampere-hours (Ah) or milliampere-hours (mAh), and the rated capacity should be filled in. For example, mobile phone batteries are often rated at 4000mAh, so "4000mAh" should be filled in.
Q: What special requirements are there for the transportation of lithium accumulators?
A: Lithium accumulators are dangerous goods, and transportation must comply with UN38.3 testing requirements and provide MSDS, transport appraisal reports, etc. Air and sea transport both have strict regulations.
⚠️ 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.