Batteries · US import duty
Tariffs on lithium-ion batteries from China
A lithium-ion battery made in China and entered into the United States in October 2026 carries three layers of duty that add up to about 40.9% of its customs value. If it is classed as a passenger-vehicle part, the stack changes to about 53.4%. This page shows each layer, the tariff heading that carries it, and the dates that could change it.
The classification
Lithium-ion batteries are HTS subheading 8507.60.00, with three statistical lines in the current schedule (USITC HTS, 2026 Revision 21, released October 9, 2026):
- 8507.60.0010: batteries of a kind used as the main power source of electric passenger vehicles;
- 8507.60.0030: battery energy storage systems fully encased within a housing;
- 8507.60.0090: other lithium-ion batteries.
Parts of lithium-ion batteries are 8507.90.80; parts of lead-acid batteries are 8507.90.40. The 2024 Section 301 notice referred to a line 8507.60.0020 that no longer exists. That does not change the rate, because the duty now applies to the whole eight-digit subheading.
The stack, layer by layer
| Layer | 8507.60.00 batteries | 8507.90.80 parts | Legal basis |
|---|---|---|---|
| Normal (MFN) duty | 3.4% | 3.4% | HTS column 1 |
| Section 301, technology transfer | +25% (heading 9903.91.06) | +25% (9903.88.01, List 1) | 89 FR 76581 (2024); 83 FR 28710 (2018) |
| Section 301, forced labor | +12.5% (9903.05.31) | +12.5% | USTR action, July 23, 2026 |
| Total | 40.9% | 40.9% | Our sum of the rates above |
The total is our arithmetic, not a figure any agency publishes. It assumes no antidumping or countervailing duty, no exclusion, and that the battery is not treated as a vehicle part under Section 232 (below).
The 25% Section 301 layer
Non-EV lithium-ion batteries were at 7.5% until the 2024 four-year review raised them to 25% from January 1, 2026; EV batteries went to 25% on September 27, 2024. The current schedule applies heading 9903.91.06 to all of 8507.60.00 from January 1, 2026 (U.S. note 31(g) to chapter 99). We read the 25% as replacing the earlier 7.5% rather than adding to it: the 2024 notice describes "increasing the rate of existing section 301 duties", and 8507.60.00 no longer appears on any of the original list annexes. CBP has not, as far as we found, stated this in so many words, so confirm with your broker.
The same 2024 action set 25% on natural graphite and permanent magnets (both from January 1, 2026) and on other critical minerals (from 2024).
The 12.5% forced-labor layer
After investigating 60 trading partners for failing to ban imports made with forced labor, USTR imposed new Section 301 duties from 12:01 a.m. eastern time on July 24, 2026. Products of China pay 12.5%, under heading 9903.05.31, on top of the existing China Section 301 duties. Some inputs are exempt, including natural graphite, lithium carbonate and lithium hydroxide; finished batteries and battery parts are not. USTR declined to create an exclusion process. This duty replaced the temporary 10% Section 122 surcharge, which ran from February 24 to the close of July 23, 2026.
If the battery is a vehicle part: Section 232
The Section 232 duty on passenger-vehicle and light-truck parts (heading 9903.94.05, +25%) lists 8507.60, 8507.90.40 and 8507.90.80 among its parts (U.S. note 33(g)). Goods subject to that duty are exempt from the 12.5% forced-labor duty, but Section 301 still applies. For a battery that qualifies, the stack becomes 3.4% + 25% + 25% = about 53.4%. Whether a particular shipment counts as an automobile part turns on the note 33 criteria; we found no CBP guidance specific to batteries.
What no longer applies
- IEEPA tariffs (the "fentanyl" and "reciprocal" duties): the Supreme Court held in Learning Resources, Inc. v. Trump (February 20, 2026) that IEEPA does not authorize tariffs. CBP stopped collecting them for goods entered from February 24, 2026. The tariff schedule still prints those headings; CBP says they are inactive.
- De minimis: duty-free treatment for low-value shipments is suspended for every country, and for China since May 2, 2025. The statute ends it permanently on July 1, 2027.
Dates that could change the number
| Date | What happens | Effect on batteries |
|---|---|---|
| November 9, 2026, 11:59 p.m. EDT | The 178 remaining Section 301 exclusions expire unless USTR extends them | None of the 178 covers 8507.60, 8507.90, 8505 or 2504 |
| November 10, 2026 | Original end of the US–China truce; announced as extended to January 10, 2027, with no US legal notice found yet | No direct change to the battery stack; see the November deadline |
| June 23, 2027 | The Section 301 semiconductor action rises from 0% to a rate USTR must announce at least 30 days before | Chips only, no battery lines |
| July 1, 2027 | De minimis ends by statute | Small parcels of batteries or parts pay full duty, as they already do under the suspension |
The tax-credit side of buying the same batteries is a separate test, about who made them rather than where: see battery storage tax credits and Chinese-owned suppliers. China's own controls on battery materials are on China's export controls.
Sources: USITC HTS 2026 Revision 21 (chapters 85 and 99); 89 FR 76581 and 89 FR 101682; USTR notice of action of July 23, 2026; Supreme Court slip opinion No. 24-1287; CBP CSMS #67834313. This is general information, not customs advice; classification and origin are decided on the facts of each entry.
Last checked 2026-10-14