HS code 8506.50 · Chapter 85
Lithium primary cells and batteries (non-rechargeable)
Primary (non-rechargeable) lithium cells and batteries.
Current duty on this code
Base most-favoured-nation duty, pulled from the official tariff schedule when the destination publishes one. It does not include country-specific additional tariffs — for a US import those (Section 301, the 2025 reciprocal measures) can dwarf the base rate, and Kustaro shows them separately on a real classification.
United States
live official rate2.7% (US HTS general/MFN, live)
VAT / sales tax: no federal VAT; state sales/use tax may apply
Source: USITC HTS (live) · retrieved 2026-07-29
United Kingdom
live official rate4.00 % (UK third-country duty, live)
VAT / sales tax: 20.00 % (UK VAT, live)
Source: UK Trade Tariff API (live) · retrieved 2026-07-29
What this heading covers
Primary (non-rechargeable) lithium cells and batteries. It sits in electrical machinery and equipment; electronics; sound/image recorders.
Codes it gets confused with
Neighbouring headings in the same chapter. Most misclassification happens between codes this close, so it is worth reading the titles side by side before you file.
Documents to expect
- commercial invoice
- packing list
- UN38.3 test summary
- safety data sheet (SDS)
Watch out for
- Class 9 dangerous goods (UN3090/UN3091) — transport rules apply.
- UN38.3 testing required for transport.
Is 8506.50 the right code for your product?
A heading only fits once the details line up — material, construction, use and destination. Describe your product and Kustaro returns the candidate codes with a confidence score, the duty and additional tariffs for your lane, the documents customs will ask for, and what is still missing from your file.
Classify your product freeNo account needed for the first one.
This page is reference information, not customs or legal advice. Codes and rates shown are candidates and estimates that change over time — confirm the classification and the applicable duty with a licensed customs broker or the destination customs authority before filing a declaration.