Lithium-Ion Battery Cell Imports

Lithium-ion battery cell imports classify under HTS 8507.60 with base duty around 3.4%. Section 122 stacks; Section 301 if China-origin. USMCA cell rules apply for finished EV battery downstream qualification. Hazmat shipping regulations are extensive.

This guide covers U.S. import tariff and compliance for lithium-ion cells.

For SMB importers in this category, the practical questions are HTS classification, applicable Section 232/301/122 stacks, FTA opportunities, and regulatory overlay (FDA/USDA/EPA/CPSC where relevant).

HTS classification basics

Primary classification HTS 8507.60.0010 (lithium-ion accumulators of a kind used as a primary source of energy in electric vehicles).

Tariff stack and rates

Base ~3.4% + Section 122 (15%) + Section 301 (if China-origin, varies by list).

Country of origin considerations

Origin determines USMCA qualification cascade for downstream battery modules and packs.

Regulatory overlay

DOT hazmat (Class 9, UN 3480 for cells, UN 3481 for batteries in equipment). UL 1642 for cells. UN 38.3 testing required.

Mitigation opportunities

USMCA qualification analysis. Origin diversification (Korea KORUS preference, Japan USJTA, etc.).

Frequently asked questions

What is the typical effective duty rate?

Depends on origin and HTS classification. China-origin: 22-42% effective when Section 301 + Section 122 stack. USMCA-qualifying Mexican production: often 0-3%. Vietnam, India, Korea: 15-17% with Section 122.

Can I qualify under USMCA?

Possible if production occurs in U.S., Mexico, or Canada and meets rules of origin (typically 60% RVC under transaction value or 50% net cost). USMCA-qualifying goods are exempt from Section 122.

Are IEEPA refunds available?

Yes – for entries between April 5, 2025 and February 24, 2026 that paid IEEPA duty. Filed through CBP’s CAPE portal. We file claims on contingency for filings above $50k.

What about Section 232 exposure?

Specific to product type. Steel and aluminum derivatives expansion brought some downstream products into scope. Component-level analysis identifies actual coverage.

How do you help with this category?

Tariff exposure assessment ($2,500-$7,500), classification audit, USMCA qualification, refund recovery, audit response. Independent of any customs brokerage.