HS 850660 Air-zinc
Quick Answer: Air-zinc batteries imported under HS 850660 enter the UK at 4.00%, the EU at 4.70%, and the US at 2.7% (MFN). This classification specifically covers primary (non-rechargeable) batteries utilizing zinc as the anode and air as the cathode. These are commonly found in hearing aids and other small electronic devices requiring a compact, long-lasting power source. Importers should note the varying duty rates across major markets, as detailed by CustomTariffs, and be aware of potential preferential duty rates for certain trading partners in the US.
What Are the Import Duty Rates?
🇬🇧 United Kingdom
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 8506600000 | 4.00 % | — | — |
🇪🇺 European Union (TARIC)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 8506600000 | 4.70 % | — | — |
🇺🇸 United States (HTSUS)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 85066000 | 2.7% | Free (17 programs) | — |
| 8506600010 | — | — | ["No."] |
| 8506600090 | — | — | ["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 8506.60?
Imports of Air-zinc 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 850660 cover?
This subheading covers primary cells and primary batteries, specifically those of the "air-zinc" type. According to the World Customs Organization's Harmonized System Nomenclature, this category encompasses galvanic cells and batteries where zinc is the anode and oxygen from the air acts as the cathode depolarizer. Official definitions from sources like the USITC Harmonized Tariff Schedule (HTS) and the EU's TARIC database confirm that these are non-rechargeable batteries utilizing this specific electrochemical reaction, often found in hearing aids and other small electronic devices.
What falls outside HS 850660?
The following products are excluded from HS 850660: rechargeable batteries (classified under HS 8507), primary cells and batteries utilizing different chemistries such as alkaline-manganese (HS 850610), lithium (HS 850650), or nickel-cadmium (HS 850730), and complete electric accumulators. For instance, a zinc-carbon dry cell battery, while using zinc, is not an air-zinc battery and would be classified elsewhere, typically under HS 850610, as it does not utilize atmospheric oxygen as the cathode reactant.
What are common classification mistakes for HS 850660?
A common error is misinterpreting the "air" component of "air-zinc" batteries, leading to the classification of non-air-depolarized zinc batteries under this code. For example, a standard zinc-chloride battery would not be classified here. Adherence to General Rule of Interpretation (GRI) 1, which states that classification shall be determined according to the terms of the headings and any relative section or chapter notes, is crucial. Misunderstanding the specific electrochemical process is the primary driver of these errors, often resulting in incorrect duty payments.
How should importers classify products under HS 850660?
The correct procedure for classifying products under HS 850660 involves a detailed examination of the product's technical specifications and intended function. Importers and customs brokers must verify that the battery utilizes zinc as the anode and atmospheric oxygen as the cathode depolarizer. Consulting the official tariff schedule of the importing country, such as the USITC HTS or the UK Trade Tariff, and reviewing the explanatory notes for heading 8506 is essential. If uncertainty persists, a binding ruling from the customs authority should be sought.
How is the duty calculated for products under HS 850660?
A pack of 10 Siemens Hearing Aid Batteries (Air-Zinc, Size 10) weighing 10 grams and declared at a customs value of $25.00 USD would attract a US duty of $0.00. This is calculated using the Most Favored Nation (MFN) duty rate of 0% ad valorem published in the USITC Harmonized Tariff Schedule for HS 850660. Therefore, 0% × $25.00 = $0.00 in duty. Many countries offer duty-free treatment for these specific types of batteries.
Which trade agreements reduce duties for HS 850660?
Several free trade agreements may reduce the applicable duty rate for HS 850660, including the United States-Mexico-Canada Agreement (USMCA), which can result in a 0% duty rate for qualifying goods originating from Canada or Mexico. The European Union's preferential trade agreements with various countries also often provide for duty-free entry. To claim these preferences, importers typically require a self-certified origin statement for USMCA, or a EUR.1 movement certificate for EU preferences, depending on the specific agreement and jurisdiction.
```Which HS Codes Are Related?
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FAQ
What are the typical import duty rates for HS code 850660 (Air-zinc batteries)?
The Most Favored Nation (MFN) duty rate for HS 850660, covering air-zinc primary cells and batteries, can vary. For example, the USITC Harmonized Tariff Schedule lists a rate of 4.00% ad valorem. However, preferential rates are available under various trade agreements. For instance, rates of Free (A, AU, BH, CL, CO, D, E, IL, JO, KR, MA, OM, P, PA, PE, S, SG) indicate duty-free entry for goods originating from countries with specific trade pacts. Always verify the applicable rate based on the country of origin and relevant trade agreements.
How is the import duty for HS 850660 calculated with a concrete example?
Import duty for HS 850660 is typically calculated on an ad valorem basis, meaning it's a percentage of the declared value of the goods. For instance, if the MFN duty rate is 4.00% and you are importing air-zinc batteries valued at $10,000 USD, the duty would be calculated as: $10,000 (Value) × 0.04 (4.00% duty rate) = $400 USD. If a specific duty rate (e.g., per unit) applies, the calculation would be rate × quantity. Always confirm the basis of duty calculation (ad valorem or specific) with the relevant customs authority.
What are the key classification criteria for goods under HS code 850660?
HS code 850660 specifically covers 'Air-zinc primary cells and batteries'. The key classification criteria revolve around the electrochemical system and the construction of the cell or battery. Air-zinc batteries utilize zinc as the anode and oxygen from the ambient air as the cathode reactant. They are typically single-use (primary) cells. Misclassification can occur if the battery uses a different electrochemical system (e.g., lithium, alkaline) or is a rechargeable (secondary) battery, which would fall under different HS codes.
What documentation is typically required for importing goods classified under HS 850660?
When importing goods under HS code 850660, standard import documentation is required, including a commercial invoice, packing list, and bill of lading or air waybill. Depending on the country of import and the specific product, additional documentation may be necessary. This could include a certificate of origin to claim preferential duty rates under trade agreements, and potentially safety or compliance certificates to ensure the batteries meet local regulations. Importers should consult the customs authority of the importing country for a comprehensive list.
Which common trade agreements offer preferential duty rates for HS 850660, and how can importers benefit?
Several trade agreements provide preferential duty rates, including Free Trade Agreements (FTAs), for goods classified under HS 850660. The rates listed as 'Free (A, AU, BH, CL, CO, D, E, IL, JO, KR, MA, OM, P, PA, PE, S, SG)' often correspond to countries party to agreements like the US-Australia FTA, US-Korea KORUS FTA, or US-Singapore FTA, among others. To benefit, importers must ensure the air-zinc batteries originate from a country that is a signatory to a relevant trade agreement and possess a valid Certificate of Origin or other acceptable proof of origin documentation as required by the importing country's customs regulations. This can significantly reduce or eliminate import duties.