Analysis
Subheading 8507.30 covers nickel-cadmium storage batteries, within heading 8507. The first six digits are shared by every country that uses the Harmonized System, so this part of the code is the same in the US, UK and EU schedules; the 2 US tariff lines below it are national.
None of its 2 lines is duty-free at the general rate. Rates run from 2.5% to 2.5% with a median of 2.5%, so the line you choose sets the duty.
The US splits it as follows: 8507.30.40 for of a kind used as the primary source of electrical power for… (2.5%) and 8507.30.80 for nickel-cadmium storage batteries: other (2.5%).
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.
Goods only reach 8507.30 once they fall within heading 8507 (electric storage batteries, including separators therefor, whether or not rectangular…). Under General Rule 6, subheadings are then compared only with others at the same level, so a product is matched against its siblings, not against lines elsewhere in the chapter.
Tariff lines
| Line | Description | General rate |
|---|---|---|
| 8507.30.40 | Of a kind used as the primary source of electrical power for electrically powered vehicles of subheadings 8703.40, 8703.50, 8703.60, 8703.70 or 8703.80 | 2.5% |
| 8507.30.80 | Nickel-cadmium storage batteries: other | 2.5% |