HTS 8507.60 – Lithium-Ion Batteries & Battery Packs

HTS 8507.60 covers lithium-ion batteries from coin cells to large EV battery modules. The MFN base rate is 3.4%. Chinese-origin batteries face an additional 40% (Section 301 + Section 122) for a combined ~43% rate — one of the highest for electronics. Korean (Samsung SDI, LG Energy Solution) and Japanese (Panasonic) batteries face only 18.4%. CATL and BYD cells from China are significantly disadvantaged. US EV manufacturers are rapidly re-sourcing to Korean and Hungarian suppliers to avoid the 40% China surcharge.