Analysis
Heading 8506 of the Harmonized Tariff Schedule covers primary cells and primary batteries; parts thereof. It divides into 7 six-digit subheadings and 9 eight-digit tariff lines, with 14 ten-digit statistical suffixes below them.
None of its 9 lines is duty-free at the general rate. Rates run from 2.7% to 2.7% with a median of 2.7%, so the line you choose sets the duty.
The largest subheadings are 8506.30 (mercuric oxide, 2 lines), 8506.40 (silver oxide, 2 lines), 8506.10 (unnamed, 1 line) and 8506.50 (unnamed, 1 line).
Its median rate of 2.7% sits at the 74th percentile of the headings in chapter 85.
By Census's concordance, most of its statistical lines are made by Battery Manufacturing (33591). Those are the NAICS industries a US producer of these goods would report under.
The heading text decides whether a product belongs here at all (General Rule of Interpretation 1); the subheadings and lines below it only apply once that is settled. Section and chapter notes can override the heading wording, so read them for borderline goods.
Tariff lines
| Line | Description | General rate |
|---|---|---|
| 8506.10.00 | Primary cells and primary batteries; parts thereof: manganese dioxide | 2.7% |
| 8506.30.10 | Having an external volume not exceeding 300 cm3 | 2.7% |
| 8506.30.50 | Mercuric oxide: other | 2.7% |
| 8506.40.10 | Having an external volume not exceeding 300 cm3 | 2.7% |
| 8506.40.50 | Silver oxide: other | 2.7% |
| 8506.50.00 | Primary cells and primary batteries; parts thereof: lithium | 2.7% |
| 8506.60.00 | Primary cells and primary batteries; parts thereof: air-zinc | 2.7% |
| 8506.80.00 | Primary cells and primary batteries; parts thereof: other primary cells and primary batteries | 2.7% |
| 8506.90.00 | Primary cells and primary batteries; parts thereof: parts | 2.7% |