Classification conclusion
A current US analysis of a separately imported lithium-ion battery pack under HTSUS 8507.60.0090, including the 2026 BESS breakout, CBP precedent and transport compliance.
| Field | Conclusion |
|---|---|
| Proposed HTS code | 8507600090 — Lithium-ion batteries: Other: Other |
| Jurisdiction | United States |
| Tariff edition | HTSUS 2026 |
| Rules applied | GIR/GRI 1 and 6 |
| Confidence | High when the entered merchandise matches the stated facts |
| Condition | This conclusion covers a separately imported rechargeable lithium-ion battery pack made from one or more cells, battery-management circuitry, terminals and a protective enclosure. It is not a complete battery energy storage system meeting HTSUS statistical note 2, and it is not imported as a component already installed in another machine. |
Classification conclusion and tariff codes
A current US analysis of a separately imported lithium-ion battery pack under HTSUS 8507.60.0090, including the 2026 BESS breakout, CBP precedent and transport compliance.
- US: 8507600090 — Lithium-ion batteries: Other: Other
Goods covered by this analysis
This conclusion covers a separately imported rechargeable lithium-ion battery pack made from one or more cells, battery-management circuitry, terminals and a protective enclosure. It is not a complete battery energy storage system meeting HTSUS statistical note 2, and it is not imported as a component already installed in another machine.
Classification basis and reasoning
- GRI 1 places the article in heading 8507 because its objective function is to store electrical energy through reversible electrochemical action and release it as direct current. A BMS that monitors voltage, temperature, overcharge or short circuits supports that accumulator function and does not turn the pack into a control panel or static converter.
- GRI 6 selects subheading 8507.60 because the rechargeable chemistry is lithium-ion. At the current US statistical level, a qualifying battery energy storage system with at least 1 kWh, battery-management circuitry and a complete housing is reported in 8507.60.0030; a pack outside that definition is considered under 8507.60.0090.
- CBP ruling N359078, issued March 3, 2026, classified a separately imported rechargeable lithium-ion battery in 8507.60.0090 at a 3.4% general rate. Earlier rulings showing 8507.60.0020 remain useful for heading-level reasoning, but their former statistical suffix should not be copied into a 2026 entry without checking the current HTSUS.
- Tariff classification and dangerous-goods transport are separate legal questions. A correct 8507.60 code does not by itself prove compliance with 49 CFR 173.185, UN 38.3, packaging, marking or air-carriage requirements.
- The 3.4% US general duty rate is only the base HTSUS rate. Origin-based Chapter 99 duties, trade remedies and current exclusions must be checked on the entry date; they cannot be inferred from the eight- or ten-digit base code alone.
When a new classification is required
- A complete BESS meeting HTSUS statistical note 2—including at least 1 kWh capacity, BMS and a complete enclosure—must be tested against 8507.60.0030 rather than treated automatically as 8507.60.0090.
- A non-rechargeable lithium primary cell or battery belongs to heading 8506, not heading 8507. Marketing expressions such as 'lithium battery' are insufficient; rechargeability and chemistry must be documented.
- A battery installed in a complete machine is normally classified with that machine. A pack imported together with an inverter, charger, solar panel or control cabinet may require a set, functional-unit or composite-goods analysis based on the exact shipment.
Evidence to retain for customs entry
- Cell chemistry and confirmation that the pack is rechargeable
- Number and arrangement of cells, BMS functions and enclosure
- Nominal voltage, ampere-hour capacity, watt-hour rating and total energy capacity
- Dedicated end use and the equipment for which the pack is designed
- Whether imported alone, installed in equipment or shipped with chargers and converters
- UN 38.3 test summary, safety data and transport configuration
Official legal sources and relevant rulings
- US — United States International Trade Commission; HTSUS 2026: Harmonized Tariff Schedule of the United States
- US — U.S. Customs and Border Protection; NY N359078: 2026 classification of a rechargeable lithium-ion battery in 8507.60.0090
- US — Pipeline and Hazardous Materials Safety Administration; 49 CFR 173.185 guidance: Transporting lithium batteries and UN 38.3 test summaries
Limits of this conclusion
The US HTS reporting number above applies only when the imported merchandise matches the facts stated in this article. Before entry, verify the current HTSUS, applicable Chapter 99 provisions and trade-remedy measures; a material change in construction, function or condition as imported requires a new classification analysis.
2026 U.S. customs and import-law review
Legal review date: September 5, 2026. The USITC online HTSUS identified 2026 Revision 18 on this review date. Rates and Chapter 99 measures can change during the year, so the legally operative schedule is the edition in effect on the entry date.
1. Quick legal conclusion
The proposed reporting number is 8507600090 for Lithium-ion batteries: Other: Other, but only for merchandise that matches this defined scope: This conclusion covers a separately imported rechargeable lithium-ion battery pack made from one or more cells, battery-management circuitry, terminals and a protective enclosure. It is not a complete battery energy storage system meeting HTSUS statistical note 2, and it is not imported as a component already installed in another machine. This is a fact-dependent classification opinion, not a CBP ruling and not a determination of admissibility, origin or AD/CVD scope.
2. Facts that must be verified before entry
- Cell chemistry and confirmation that the pack is rechargeable
- Number and arrangement of cells, BMS functions and enclosure
- Nominal voltage, ampere-hour capacity, watt-hour rating and total energy capacity
- Dedicated end use and the equipment for which the pack is designed
- Whether imported alone, installed in equipment or shipped with chargers and converters
- UN 38.3 test summary, safety data and transport configuration
Also obtain the complete bill of materials, technical drawings, model numbers, operating manual, condition and configuration as imported, transaction chain, manufacturer/producer, country of origin of material inputs and intended U.S. use. A material difference requires a new analysis.
3. HTSUS analysis and controlling authority
- GRI 1 places the article in heading 8507 because its objective function is to store electrical energy through reversible electrochemical action and release it as direct current. A BMS that monitors voltage, temperature, overcharge or short circuits supports that accumulator function and does not turn the pack into a control panel or static converter.
- GRI 6 selects subheading 8507.60 because the rechargeable chemistry is lithium-ion. At the current US statistical level, a qualifying battery energy storage system with at least 1 kWh, battery-management circuitry and a complete housing is reported in 8507.60.0030; a pack outside that definition is considered under 8507.60.0090.
- CBP ruling N359078, issued March 3, 2026, classified a separately imported rechargeable lithium-ion battery in 8507.60.0090 at a 3.4% general rate. Earlier rulings showing 8507.60.0020 remain useful for heading-level reasoning, but their former statistical suffix should not be copied into a 2026 entry without checking the current HTSUS.
- Tariff classification and dangerous-goods transport are separate legal questions. A correct 8507.60 code does not by itself prove compliance with 49 CFR 173.185, UN 38.3, packaging, marking or air-carriage requirements.
- The 3.4% US general duty rate is only the base HTSUS rate. Origin-based Chapter 99 duties, trade remedies and current exclusions must be checked on the entry date; they cannot be inferred from the eight- or ten-digit base code alone.
The analysis must begin with GRI 1, the heading text and binding Section/Chapter Notes, then proceed to GRI 2–5 only if legally necessary and to GRI 6 for subheadings. U.S. Additional Rules of Interpretation and Additional U.S. Notes are controlling where applicable. WCO Explanatory Notes are persuasive interpretive material but are not U.S. statutory text. A CROSS ruling is binding only for the requester and merchandise covered by its facts; materially similar rulings may be persuasive. CIT and Federal Circuit decisions control within their jurisdiction.
Goods outside this opinion include:
- A complete BESS meeting HTSUS statistical note 2—including at least 1 kWh capacity, BMS and a complete enclosure—must be tested against 8507.60.0030 rather than treated automatically as 8507.60.0090.
- A non-rechargeable lithium primary cell or battery belongs to heading 8506, not heading 8507. Marketing expressions such as 'lithium battery' are insufficient; rechargeability and chemistry must be documented.
- A battery installed in a complete machine is normally classified with that machine. A pack imported together with an inverter, charger, solar panel or control cabinet may require a set, functional-unit or composite-goods analysis based on the exact shipment.
For recurring or high-value entries, request a prospective binding ruling from CBP under 19 CFR Part 177 and disclose all material facts. A ruling request is not a substitute for checking post-ruling HTSUS amendments or trade remedies.
4. Duty, fee and tax matrix
| Charge | Legal treatment for this article |
|---|---|
| HTSUS Column 1 General duty | Apply the rate printed beside 8507600090 in the HTSUS edition effective on the entry date. Any rate stated elsewhere in the article remains provisional until that check is completed. |
| Merchandise Processing Fee (MPF) | Formal entries generally incur 0.3464% of entered value, excluding duty, freight and insurance, subject for FY 2026 to the CBP minimum $33.58 and maximum $651.50; an applicable preference program can alter MPF treatment. |
| Harbor Maintenance Fee (HMF) | 0.125% of value when commercial cargo is unloaded from a vessel at a covered U.S. port; it ordinarily does not apply to air freight. See 26 U.S.C. 4461–4462 and 19 CFR 24.24. |
| Section 301 / other Chapter 99 duty | Determine from the exact 8-digit HTSUS provision, country of origin, effective date and any valid exclusion. Report the required Chapter 99 number; do not assume the base HTS rate is the total landed duty. |
| Section 232 | Check current Chapter 99 notes, product/derivative coverage, origin and any required steel/aluminum/copper content, melt-and-pour or smelt-and-cast data. It does not apply merely because the article contains some metal. |
| AD duty | Not determinable from an HTS number. The written scope of an AD order is dispositive; HTS references are for convenience. Review product, producer/exporter, origin and circumvention findings. Cash-deposit and final assessment rates can differ. |
| CVD duty | The same written-scope rule applies. Confirm the case-specific company or all-others cash-deposit rate and liquidation instructions in Commerce ACCESS and ACE. |
| Safeguard / quota | Check current Chapter 99, quota and safeguard measures as of entry. Product scope, origin, quantity and quota period control. |
| Federal excise tax | No product-specific federal excise tax is identified from the stated facts; confirm the intended use and the current Internal Revenue Code before entry. |
| State sales/use and other state taxes | These are not CBP customs duties. They depend on destination, importer nexus, later sale/use and state/local law and require a separate domestic-tax review. |
This table does not calculate landed cost. The importer must also determine customs value under 19 U.S.C. 1401a, including assists, packing, royalties/license fees, proceeds and related-party acceptability. A “first sale” claim requires a bona fide sale for export to the United States, arm's-length evidence and a complete transaction trail.
5. AD/CVD and evasion review
Battery cells, modules, packs, anodes and cathode materials can be covered by different Section 301 or AD/CVD measures. Screen the finished pack and its country/producer against the current written scopes; do not use the finished-pack HTS number as the sole scope test.
The written scope description is dispositive; an HTSUS number in an order is only a convenience reference. If coverage is uncertain, obtain a Commerce scope ruling under 19 CFR 351.225 before relying on a non-covered position. Minor processing or assembly in a third country can trigger a circumvention analysis. False origin, undervaluation or evasion can lead to EAPA investigation under 19 U.S.C. 1517 and civil penalties under 19 U.S.C. 1592.
6. Partner Government Agency and product compliance
PHMSA hazardous-material rules govern transport, packaging, marking and documentation. Maintain the UN 38.3 test summary and verify whether the battery is shipped alone, packed with equipment or contained in equipment. Consumer batteries may also fall within CPSC reporting and safety obligations.
PGA admissibility is independent of tariff classification. Transmit all required agency data and documents through ACE; a CBP release does not cure a violation of an FDA, CPSC, EPA, FCC, DOT, USDA or other agency rule.
7. Origin, marking and UFLPA
Determine nonpreferential origin under the substantial-transformation test and any product-specific rule; do not rely only on the shipping country, invoice origin or location of final packing. Mark the article and, when required, its container under 19 U.S.C. 1304 and 19 CFR Part 134, unless a documented exception applies. Section 301, AD/CVD, government procurement and a preference program may use distinct origin rules.
Under 19 U.S.C. 1307 and the UFLPA, goods mined, produced or manufactured wholly or in part in Xinjiang, or by an entity on the UFLPA Entity List, are subject to a rebuttable presumption of exclusion. Maintain supplier identity, production, payment, logistics and input-tracing evidence; a generic supplier declaration is not enough for a high-risk supply chain.
8. Minimum entry file
- CBP entry/cargo release data and Form 7501 record, customs bond, commercial invoice, packing list and bill of lading/air waybill.
- Purchase orders, payment records, Incoterms, assists/royalties analysis and related-party or first-sale valuation support.
- Product specifications, drawings, photographs, manuals, composition/BOM, model cross-reference and condition as imported.
- Signed classification memorandum applying the GRIs, legal notes, current HTSUS text and relevant rulings, plus rejected alternatives.
- Origin and marking analysis; producer/supplier affidavits and traceability records; Chapter 99 and exclusion support.
- AD/CVD scope search, producer/exporter case numbers and cash-deposit instructions, even when the conclusion is “not covered.”
- All PGA registrations, certificates, laboratory reports, licenses, notices and ACE data required for this product.
Keep entry and supporting records for the statutory period, generally five years, under 19 U.S.C. 1508 and 19 CFR Part 163.
9. Principal legal risks
- Declaring a 10-digit number from the trade name without proving the imported condition and legally relevant characteristics.
- Omitting a Chapter 99 number or calculating only the Column 1 rate.
- Treating an AD/CVD HTS cross-reference as dispositive instead of reading the written scope.
- Using shipping country as origin without a substantial-transformation and marking analysis.
- Filing before PGA admissibility, certificates, laboratory evidence or supply-chain traceability are complete.
An incorrect entry can produce redelivery, exclusion/seizure, duty reassessment, interest, loss of liquidation defenses and penalties. If past entries contain a material error, promptly evaluate a post-summary correction, protest, prior disclosure under 19 CFR 162.74 or other corrective procedure with U.S. customs counsel; the correct route depends on entry and liquidation status.
10. Pre-entry action checklist
1. Lock the specifications and imported configuration for the exact SKU. 2. Re-run classification against the current HTSUS and record GRI/Note reasoning. 3. Determine customs value, nonpreferential origin and marking. 4. Screen Chapter 99, Section 301/232, quota/safeguard and every potentially relevant AD/CVD scope. 5. Complete the product-specific PGA review and obtain supporting certificates before shipment. 6. Calculate landed duties and fees, then have the importer and licensed customs broker validate ACE reporting. 7. For unresolved or commercially material classification issues, obtain a CBP Part 177 ruling before importation.
Official legal sources
- United States International Trade Commission; HTSUS 2026: Harmonized Tariff Schedule of the United States
- U.S. Customs and Border Protection; NY N359078: 2026 classification of a rechargeable lithium-ion battery in 8507.60.0090
- Pipeline and Hazardous Materials Safety Administration; 49 CFR 173.185 guidance: Transporting lithium batteries and UN 38.3 test summaries
- USITC — Current Harmonized Tariff Schedule of the United States
- CBP — User fee table: MPF rate and FY 2026 minimum/maximum
- CBP — Harbor Maintenance Fee
- CBP — ACE: filing customs and Partner Government Agency data
- USTR — Section 301 tariff actions and exclusion search
- BIS — Section 232 steel and aluminum measures
- Commerce — AD/CVD FAQs, scope and circumvention rules
- Commerce — ACCESS AD/CVD proceeding search
- CBP — UFLPA rebuttable presumption
- CPSC — Certificates and mandatory eFiling guidance
- FDA — Importing food products into the United States
- EPA — TSCA requirements for importing chemicals
- PHMSA — Lithium battery transportation requirements
- FCC — Equipment authorization
- eCFR — 19 CFR Part 177: administrative rulings
- eCFR — 19 CFR Part 134: country-of-origin marking
- eCFR — 19 CFR Part 163: recordkeeping
> Legal notice: This article provides general U.S. customs and trade-compliance information based on the stated facts as of September 5, 2026. It is not a CBP, Commerce or PGA ruling and is not legal advice for a specific transaction. Current HTSUS/Chapter 99 text, agency requirements and case-specific AD/CVD instructions must be rechecked at entry.
Editorial note
Prepared by the Global HS Code Checker Editorial Team for customs-classification, tariff and import-policy research. The correct code and applicable measures may change with the merchandise's actual characteristics, jurisdiction, entry date and supporting record. Verify the current tariff, governing measures and competent customs authority before filing an entry. A reviewer is identified only after a named expert has completed the review.