Analysis
HTS 8507.80.82 covers other storage batteries: other under heading 8507 (electric storage batteries, including separators therefor, whether or not rectangular…).
The general duty rate is 3.4% of the customs value, which is above most the rates in chapter 85 (82nd percentile of 624 lines with an ad valorem rate). On a shipment valued at $10,000 that is $340 in duty before any Chapter 99 additions or preference claims.
Neighbouring lines carry rates from 2.5% to 3.5%, so the exact line matters. The widest gap is with 8507.30.80 (nickel-cadmium storage batteries: other), at 2.5%: a product that belongs there but is entered here, or the reverse, changes the duty by 0.9 percentage points.
The column 2 rate, for countries without normal trade relations, is 40%, 11.8 times the general rate.
Goods that qualify under GSP, the Australia FTA, the Automotive Products Trade Act, the Bahrain FTA, the civil aircraft agreement, and 15 others can enter duty-free instead of paying 3.4%. It is also eligible under GSP, the developing-country programme, which Congress has to renew; check whether GSP is in force on the entry date.
Neighbouring lines
| Line | Description | General rate |
|---|---|---|
| 8507.10.00 | Lead-acid storage batteries, of a kind used for starting piston engines | 3.5% |
| 8507.20.40 | 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 | 3.5% |
| 8507.20.80 | Other lead-acid storage batteries: other | 3.5% |
| 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% |
| 8507.50.00 | Nickel-metal hydride batteries | 3.4% |
| 8507.60.00 | Lithium-ion batteries | 3.4% |
| 8507.80.41 | 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 | 3.4% |
| 8507.90.40 | Of lead-acid storage batteries | 3.5% |
| 8507.90.80 | Parts: other | 3.4% |