HS 850720 Other lead-acid accumulators
Quick Answer: Lead-acid accumulators, not specifically covered by other subheadings within 8507, are classified under HS code 850720. These are typically industrial or specialized lead-acid batteries, distinct from those commonly found in vehicles or portable electronics. Lead-acid accumulators imported under HS 850720 enter the UK at 2.00%, the EU at 3.70%, and the US at 3.5% ad valorem under the Most Favored Nation (MFN) tariff. Importers should note that the US offers duty-free entry for certain trading partners. CustomTariffs aggregates this data, highlighting the need for careful classification and awareness of preferential trade agreements to optimize import costs.
What Are the Import Duty Rates?
🇬🇧 United Kingdom
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 8507202090 | 2.00 % | — | — |
| 8507208000 | — | — | — |
| 8507208010 | — | — | — |
| 8507208090 | 2.00 % | — | — |
| 8507200000 | — | — | — |
🇪🇺 European Union (TARIC)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 8507200000 | — | — | — |
| 8507202000 | — | — | — |
| 8507202010 | — | — | — |
| 8507202090 | 3.70 % | — | — |
| 8507208000 | — | — | — |
🇺🇸 United States (HTSUS)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 8507208010 | — | — | ["No.","W"] |
| 850720 | — | — | — |
| 85072080 | 3.5% | Free (19 programs) | — |
| 8507208031 | — | — | ["No.","kg"] |
| 8507208091 | — | — | ["No.","kg"] |
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 8507.20?
Imports of Other lead-acid accumulators 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, and 17 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 to Classify This HS Code?
What products does HS 850720 cover?
This subheading covers "Other lead-acid accumulators," as defined by the World Customs Organization's Harmonized System Nomenclature. This includes all lead-acid batteries not specifically classified under HS 850710 (which covers new, sealed lead-acid accumulators for vehicles). Examples include industrial lead-acid batteries, starter batteries for non-automotive applications, and stationary lead-acid batteries, provided they are not sealed. The USITC Harmonized Tariff Schedule (HTS) and the EU's TARIC database further refine this classification based on specific characteristics and intended uses.
What falls outside HS 850720?
The following products are excluded from HS 850720: new, sealed lead-acid accumulators for vehicles (classified under 8507.10), lithium-ion accumulators (8507.60), nickel-cadmium accumulators (8507.30), and other nickel-metal hydride accumulators (8507.80). Used or reconditioned lead-acid accumulators, even if they are of the type that would otherwise fall under 8507.20, are also typically classified separately. Batteries that are not lead-acid chemistry, such as alkaline or zinc-carbon batteries, are classified under different headings.
What are common classification mistakes for HS 850720?
A common error is misclassifying sealed lead-acid batteries under this subheading when they should be classified as "new, sealed accumulators for vehicles" under HS 8507.10, especially if they are designed for automotive starting or lighting. Another mistake involves not distinguishing between lead-acid accumulators and other types of rechargeable batteries like lithium-ion or NiMH, which have distinct HS codes. Adherence to General Rule of Interpretation (GRI) 1 and 3 is crucial for correct classification based on the most specific description and essential character.
How should importers classify products under HS 850720?
The correct procedure for classifying products under HS 850720 involves first identifying the product as a lead-acid accumulator. Then, determine if it is sealed or unsealed and its intended primary use. If it is a lead-acid accumulator and not specifically covered by 8507.10 (new, sealed for vehicles), it likely falls under 8507.20. Importers and customs brokers must consult the relevant national tariff schedule, such as the USITC HTS or the UK Trade Tariff, and review explanatory notes to confirm the precise classification and any specific subheadings.
How is the duty calculated for products under HS 850720?
A shipment of 100 industrial lead-acid batteries, each weighing 25 kg, with a declared customs value of $15,000 USD, would attract a US duty of $1,500.00. This is calculated using the USITC Harmonized Tariff Schedule's Most Favored Nation (MFN) rate of 10% ad valorem, applied to the declared value ($15,000 USD × 10% = $1,500.00). Note that some specific types of lead-acid batteries may have different rates or be subject to additional duties.
Which trade agreements reduce duties for HS 850720?
Several free trade agreements may reduce the applicable duty rate for HS 850720, 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 EU's Generalised Scheme of Preferences (GSP) can also offer reduced duties, often to Free, for eligible developing countries. To claim these preferences, a self-certified origin statement for USMCA or a EUR.1 movement certificate for certain EU preferences may be required, 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 850720 (Other lead-acid accumulators)?
The Most Favored Nation (MFN) duty rate for HS code 850720 is typically 3.70% ad valorem. However, preferential rates under various trade agreements can significantly reduce or eliminate these duties. For example, under the US-Australia Free Trade Agreement, the rate is Free (0%). It is crucial to consult the specific tariff schedule of the importing country and the origin of the goods to determine the applicable duty rate. For US imports, the US International Trade Commission (USITC) Harmonized Tariff Schedule provides definitive rates.
How is the import duty for HS 850720 calculated, and can you provide an example?
The duty for HS code 850720 is typically calculated on an ad valorem basis, meaning it's a percentage of the declared customs value of the goods. For instance, if a shipment of lead-acid accumulators under HS 850720 has a customs value of $10,000 and the MFN duty rate is 3.70%, the import duty would be calculated as: $10,000 (Value) × 0.0370 (Duty Rate) = $370.00. Always ensure the customs value is correctly determined according to the relevant valuation rules.
What are the key classification criteria for 'Other lead-acid accumulators' under HS code 850720?
HS code 850720 covers lead-acid accumulators that are not specifically classified under other subheadings of 8507. This generally includes secondary cells and batteries where the electrodes are made of lead and lead dioxide, and the electrolyte is sulfuric acid. This category encompasses a wide range of lead-acid batteries, such as those used in automotive, industrial, and backup power applications, provided they do not fall under more specific descriptions (e.g., starter batteries for vehicles).
Which common trade agreements offer preferential duty rates for HS code 850720, and what documentation is needed?
Several trade agreements offer preferential duty rates for HS code 850720. For example, agreements like the US-Australia FTA (rate: Free), US-Korea FTA (rate: 2.00%), and others may provide reduced or zero duties. To claim preferential treatment, importers must typically provide a Certificate of Origin (COO) or a declaration of origin issued by the exporter, demonstrating that the goods meet the rules of origin stipulated in the respective trade agreement. Consult the specific trade agreement and the importing country's customs regulations for precise documentation requirements.
Are there any specific documentation requirements beyond a commercial invoice and packing list for importing goods under HS 850720?
While a commercial invoice, packing list, and bill of lading are standard import documents, specific requirements for HS code 850720 may include safety certifications or compliance with environmental regulations, particularly concerning the handling and disposal of lead-acid batteries. Depending on the importing country, you might need declarations confirming compliance with battery recycling laws or specific safety standards. It is advisable to consult the importing country's customs authority or a licensed customs broker for a comprehensive list of required documentation.