8507

Analysis

Heading 8507 of the Harmonized Tariff Schedule covers electric storage batteries, including separators therefor, whether or not rectangular (including square); parts thereof. It divides into 7 six-digit subheadings and 11 eight-digit tariff lines, with 19 ten-digit statistical suffixes below them.

None of its 11 lines is duty-free at the general rate. Rates run from 2.5% to 3.5% with a median of 3.4%, so the line you choose sets the duty.

Its median rate of 3.4% sits at the 82nd percentile of the headings in chapter 85.

The largest subheadings are 8507.20 (other lead-acid storage batteries, 2 lines), 8507.30 (nickel-cadmium storage batteries, 2 lines), 8507.80 (other storage batteries, 2 lines) and 8507.90 (parts, 2 lines).

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.