HS 850610 Manganese dioxide
Quick Answer: Manganese dioxide imported under HS 850610 enters the UK at 4.00%, the EU at 4.70%, and the US at 2.7% under the MFN rate. This code specifically covers manganese dioxide, a chemical compound primarily used in batteries as a cathode material. Importers should be aware of potential variations in duty rates based on specific trade agreements and origin countries, particularly in the US where a "Free" rate is available for certain trading partners. CustomTariffs aggregates this data, highlighting the importance of verifying the precise tariff line and applicable preferential rates for accurate customs declarations.
What Are the Import Duty Rates?
🇬🇧 United Kingdom
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 8506100000 | — | — | — |
| 8506101100 | 4.00 % | — | — |
| 8506101800 | 4.00 % | — | — |
| 8506109100 | 4.00 % | — | — |
| 8506109800 | 4.00 % | — | — |
🇪🇺 European Union (TARIC)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 8506100000 | 4.70 % | — | — |
| 8506101100 | 4.70 % | — | — |
| 8506101800 | 4.70 % | — | — |
| 8506109100 | 4.70 % | — | — |
| 8506109800 | 4.70 % | — | — |
🇺🇸 United States (HTSUS)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 85061000 | 2.7% | Free (17 programs) | — |
| 8506100090 | — | — | ["No."] |
| 8506100010 | — | — | ["No."] |
Special rates available under trade agreements including USMCA, KORUS, GSP.
Duty rates sourced from the USITC (US International Trade Commission) Harmonized Tariff Schedule (HTS) (accessed 2/22/2026), EU TARIC – DG TAXUD (Directorate-General for Taxation and Customs Union) (accessed 2/22/2026), and UK Trade Tariff – HMRC (His Majesty's Revenue and Customs) (accessed 2/22/2026).
Data compiled and presented by HSRates.
Which Trade Agreements Reduce Duties for HS 8506.10?
Imports of Manganese dioxide may qualify for reduced or zero duty rates under free trade agreements and preferential programs. The overview below shows available preferential arrangements by jurisdiction, compiled by HSRates from official tariff and trade agreement data.
United States (HTSUS)
Free for USMCA, KORUS, GSP, and 14 other programs
European Union (TARIC)
Preferential rate data not yet available.
United Kingdom
Preferential rate data not yet available.
Preferential rates require proof of origin and may be subject to quotas or conditions. Always verify eligibility with a licensed customs broker.
Data compiled by HSRates.
Which Preferential Rates Apply to Your Origin Country?
Select an origin country to see if preferential rates apply.
Preferential rates based on available trade agreements. Actual rates may vary.
How Has Trade Volume Developed?
Trade Volume 2023
How to Classify This HS Code?
What products does HS 850610 cover?
This subheading covers primary cells and primary batteries, specifically those utilizing manganese dioxide as the cathode material. According to the World Customs Organization's Harmonized System Nomenclature, this category encompasses dry cells and batteries where manganese dioxide is the active component. The US International Trade Commission (USITC) Harmonized Tariff Schedule (HTS) and the European Union's TARIC database confirm that this classification applies to various forms of manganese dioxide primary batteries, such as alkaline manganese batteries, often used in portable electronic devices.
What falls outside HS 850610?
The following products are excluded from HS 850610: primary cells and batteries that do not use manganese dioxide as the cathode material, such as zinc-carbon batteries (often classified under 850610.10.00 in some national tariffs, but distinct from manganese dioxide specific types), lithium primary batteries (HS 850650), or silver-oxide button cells (HS 850660). Rechargeable batteries, regardless of their chemistry, are also excluded and fall under heading 8507. Products where manganese dioxide is a component but not the primary active cathode material may also be classified elsewhere.
What are common classification mistakes for HS 850610?
A common error is misclassifying primary cells and batteries based solely on their general appearance or common usage without verifying the specific cathode material. For instance, confusing alkaline manganese batteries with other types of dry cells or incorrectly classifying rechargeable batteries under this heading. According to General Rule of Interpretation (GRI) 1, classification is determined by the terms of the headings and any relative section or chapter notes, emphasizing the need to identify the specific chemical composition of the battery's active components.
How should importers classify products under HS 850610?
The correct procedure for classifying products under HS 850610 involves a thorough examination of the product's technical specifications to confirm that manganese dioxide is the primary cathode material in a primary cell or battery. Importers and customs brokers should consult the product's material safety data sheet (MSDS) or manufacturer's specifications. Cross-referencing with the official tariff schedules of the importing country, such as the USITC HTS or the UK Trade Tariff, is crucial to ensure accurate coding and compliance.
How is the duty calculated for products under HS 850610?
A pack of 4 Duracell AA alkaline manganese dioxide batteries, declared at a customs value of $50.00 USD, would attract a US duty of $0.00. This is because the USITC Harmonized Tariff Schedule (HTS) lists a Most Favored Nation (MFN) duty rate of Free (0%) for subheading 8506.10.0000, which covers manganese dioxide primary cells and batteries. Therefore, the duty calculation is 0% × $50.00 = $0.00.
Which trade agreements reduce duties for HS 850610?
Several free trade agreements may reduce the applicable duty rate for HS 850610, including the United States-Mexico-Canada Agreement (USMCA), which can result in Free entry for qualifying goods originating from Canada or Mexico. The Comprehensive and Progressive Agreement for Trans-Pacific Partnership (CPTPP) may also offer preferential rates for originating goods from member countries like Japan. To claim these preferences, a self-certified origin statement for USMCA or a specific origin declaration for CPTPP is typically required, depending on the origin country and the specific agreement's provisions.
```Which HS Codes Are Related?
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FAQ
What are the typical import duty rates for HS code 850610 (Manganese dioxide)?
The import duty rates for HS code 850610, covering manganese dioxide, vary significantly by country. For example, under the US Harmonized Tariff Schedule (HTS), the Most Favored Nation (MFN) rate is typically 4.00% ad valorem. However, preferential rates may apply under various trade agreements. For instance, imports from Australia (AU) or South Korea (KR) might benefit from a Free rate. It is crucial to consult the specific tariff schedule of the importing country for the most accurate and up-to-date duty rates. The World Customs Organization (WCO) provides the foundational HS nomenclature, but national tariff schedules dictate the specific rates and preferential treatments.
How is the import duty for Manganese dioxide (HS 850610) calculated, and can you provide an example?
The import duty for HS code 850610 is generally calculated on an ad valorem basis, meaning it is a percentage of the declared value of the goods. For instance, if the MFN duty rate is 4.00% and you import manganese dioxide valued at $10,000, the duty would be calculated as: $10,000 (value) × 0.04 (duty rate) = $400. In some cases, duties might be specific (per unit) or a combination of ad valorem and specific duties. Always verify the basis of duty calculation in the importing country's tariff schedule. For example, if a country applied a specific duty of $0.50 per kilogram and the shipment weighed 500 kg, the duty would be 500 kg × $0.50/kg = $250.
What are the classification criteria for goods to be classified under HS code 850610 (Manganese dioxide)?
HS code 850610 specifically covers 'Manganese dioxide' in primary cells and batteries. The key classification criterion is that the product must be manganese dioxide intended for use as a cathode material in primary (non-rechargeable) galvanic cells or batteries. This includes both the raw chemical compound and potentially processed forms specifically prepared for battery manufacturing. It's important to distinguish this from manganese dioxide used for other industrial purposes, which would fall under different HS codes (e.g., Chapter 28 for inorganic chemicals). The World Customs Organization (WCO) Explanatory Notes for Chapter 85 provide further guidance on the scope of this heading.
Which common trade agreements offer preferential duty rates for HS code 850610, and what documentation is typically required?
Several trade agreements can offer preferential duty rates for HS code 850610. For example, agreements like the USMCA (United States-Mexico-Canada Agreement), CPTPP (Comprehensive and Progressive Agreement for Trans-Pacific Partnership), or bilateral agreements between countries can reduce or eliminate duties. To claim preferential treatment, importers or their customs brokers typically need to provide a 'Certificate of Origin' or a declaration of origin that meets the specific requirements of the relevant trade agreement. This document certifies that the goods meet the rules of origin stipulated in the agreement. Consulting the official documentation of the specific trade agreement and the importing country's customs regulations is essential.
Are there any specific documentation requirements beyond a commercial invoice and bill of lading for importing Manganese dioxide (HS 850610)?
While a commercial invoice, bill of lading, and packing list are standard import documents, importing manganese dioxide (HS 850610) may require additional documentation depending on the importing country's regulations and the intended use of the product. This could include a Certificate of Analysis (CoA) to verify the chemical composition and purity, especially if specific quality standards are mandated. Safety Data Sheets (SDS) might also be necessary for hazardous materials handling and transport. Furthermore, if claiming preferential duty rates under a trade agreement, a Certificate of Origin is mandatory. Importers should consult the customs authorities or a customs broker in the destination country to confirm all necessary documentation.