HS 850790 Parts
Quick Answer: Parts for batteries imported under HS 850790 enter the UK at 2.00%, the EU at 2.70%, and the US at 3.5% under the MFN rate. This classification encompasses components specifically designed for use in the manufacture or repair of batteries, excluding complete batteries themselves. Importers should verify specific subheadings for precise duty application, as rates can vary based on the type of battery part. For instance, certain parts may benefit from preferential trade agreements in the US. CustomTariffs aggregates this data, highlighting the importance of accurate classification for compliance.
What Are the Import Duty Rates?
🇬🇧 United Kingdom
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 8507900000 | — | — | — |
| 8507903100 | — | — | — |
| 8507903110 | — | — | — |
| 8507903120 | 2.00 % | — | — |
| 8507903130 | 2.00 % | — | — |
🇪🇺 European Union (TARIC)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 8507900000 | — | — | — |
| 8507903100 | — | — | — |
| 8507903110 | — | — | — |
| 8507903120 | 2.70 % | — | — |
| 8507903130 | 2.70 % | — | — |
🇺🇸 United States (HTSUS)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 8507904000 | 3.5% | Free (19 programs) | ["kg"] |
| 850790 | — | — | — |
| 8507908000 | 3.4% | Free (19 programs) | ["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 8507.90?
Imports of Parts 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 16 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 850790 cover?
This subheading covers parts and accessories specifically designed for use with batteries of heading 8507, which includes electric accumulators, whether or not rectangular (including square). According to the World Customs Organization (WCO) Harmonized System Explanatory Notes and definitions found in official tariff schedules like the USITC Harmonized Tariff Schedule (HTS) and the EU's TARIC, this category encompasses components such as battery casings, separators, terminals, plates, and internal wiring, provided they are not themselves complete batteries or accumulators.
What falls outside HS 850790?
The following products are excluded from HS 850790: complete electric accumulators (classified under 8507.10 through 8507.60, depending on type), chargers for batteries (typically 8504.40), general-purpose tools or components not exclusively for batteries, and spare parts for vehicles that are not integral to the battery system itself. For instance, a car battery terminal clamp that is also used on other electrical equipment would likely not be classified here, and a complete battery pack for an electric vehicle is classified under its specific battery type, not as a part.
What are common classification mistakes for HS 850790?
A common error is misclassifying complete batteries or accumulators as parts under 850790. This often occurs when a battery is imported in a disassembled state but is clearly intended to be assembled into a functional battery. According to General Rule of Interpretation (GRI) 2(a) of the Harmonized System, an incomplete or unfinished article is classified as if it were the complete article if it has the essential character of the complete article. Therefore, components that, when assembled, form a complete battery should be classified as the battery itself.
How should importers classify products under HS 850790?
The correct procedure for classifying products under HS 850790 involves a detailed examination of the component's function and intended use. Importers and customs brokers must determine if the part is exclusively for batteries of heading 8507. Reviewing product specifications, technical drawings, and the WCO Explanatory Notes is crucial. If the part is a component of a complete battery, and the battery itself falls under heading 8507, then classification as a part under 850790 is appropriate. Always consult the specific national tariff schedule for definitive guidance.
How is the duty calculated for products under HS 850790?
A shipment of 1,000 lithium-ion battery separators, weighing 5 kilograms and declared at a customs value of $2,500 USD, would attract a US duty of $250.00. This is calculated using the USITC Harmonized Tariff Schedule's Most Favored Nation (MFN) duty rate of 10% ad valorem (10% × $2,500 USD = $250.00). If the product were subject to a specific duty, such as $0.50 per kilogram, the duty would be $2.50 (0.50 × 5 kg). It is essential to verify the applicable duty basis and rate for the specific product and origin.
Which trade agreements reduce duties for HS 850790?
Several free trade agreements may reduce the applicable duty rate for HS 850790, including the United States-Mexico-Canada Agreement (USMCA), which can provide for Free (0%) duty on qualifying originating parts from Canada and Mexico. The European Union's Generalised Scheme of Preferences (GSP) may offer reduced or Free (0%) duty rates for eligible parts originating from certain developing countries. Documentation required to claim preference under USMCA typically involves a self-certified origin statement, while EU preferences might require an EUR.1 movement certificate or origin declaration.
```Which HS Codes Are Related?
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FAQ
What are the typical import duty rates for HS code 8507.90 (Parts of electric accumulators, including separators)?
Import duty rates for HS code 8507.90 can vary significantly depending on the importing country and any applicable trade agreements. For example, the U.S. Most Favored Nation (MFN) rate is 2.00% ad valorem. However, preferential rates under agreements like the US-Australia Free Trade Agreement (AU) are Free. The EU TARIC system and the UK Trade Tariff also list specific rates, often with variations based on the origin of the goods. It is crucial to consult the specific tariff schedule of the destination country for the exact rate applicable to your shipment.
How is the import duty for HS code 8507.90 calculated, and can you provide an example?
The duty calculation for HS code 8507.90 is typically based on the ad valorem system, meaning a percentage of the declared customs value of the imported goods. For instance, if the MFN duty rate is 2.00% and you import parts valued at $10,000 USD, the import duty would be calculated as: $10,000 (Value) × 0.02 (2.00% duty rate) = $200 USD. Some countries may also apply specific duties (per unit) or a combination of ad valorem and specific duties. Always verify the duty calculation basis with the importing country's customs authority.
What documentation is typically required when importing parts classified under HS code 8507.90?
When importing parts under HS code 8507.90, standard import documentation is generally required. This includes a commercial invoice detailing the description of the parts, quantity, unit price, and total value; a packing list specifying the contents of each package; and a bill of lading or air waybill for transportation. Depending on the importing country and the specific nature of the parts (e.g., if they are components of regulated batteries), additional certifications, such as a Certificate of Origin to claim preferential duty rates, or compliance certificates related to safety or environmental standards, may be necessary. Always consult the importing country's customs regulations for a comprehensive list.
Are there specific trade agreements that offer reduced or free duty rates for parts of electric accumulators (HS 8507.90)?
Yes, numerous trade agreements can provide preferential duty rates for HS code 8507.90. For example, under the Generalized System of Preferences (GSP), certain developing countries may receive duty-free treatment. Agreements like the USMCA (United States-Mexico-Canada Agreement), EU Free Trade Agreements (e.g., with Canada or Japan), and bilateral agreements between countries often list specific tariff treatments for parts of electric accumulators. The provided sample duty rates indicate 'Free' treatment for several country codes (A, AU, B, BH, C, CL, CO, D, E, IL, JO, KR, MA, OM, P, PA, PE, S, SG), suggesting these are beneficiaries of specific trade preferences. Importers must verify their eligibility and provide the correct documentation (e.g., Certificate of Origin) to claim these benefits.
What constitutes 'parts' under HS code 8507.90, and how does this differ from finished accumulators?
HS code 8507.90 covers 'parts' of electric accumulators, meaning components that are specifically designed for use in the assembly or repair of electric accumulators (covered under HS 8507.10 through 8507.30, etc.) but are not themselves complete electric accumulators. This can include items like battery plates, separators, casings, terminals, or internal connecting elements. The key distinction is that these parts are not functional as a complete accumulator on their own. If an item is a self-contained, rechargeable battery unit, it would be classified under a primary heading for electric accumulators, not as a part. The World Customs Organization (WCO) Harmonized System Explanatory Notes provide further guidance on distinguishing between complete articles and their parts.