HS code for NMC and LFP lithium batteries (2026 import from China)

Question

Hi all, I'm managing imports for a mid-sized US electronics manufacturer, mainly lithium battery packs for our robotics division. We're now looking to place a big order from Shenzhen for both NMC and LFP batteries (cells + modules, nothing built into equipment yet). Our forwarder mentioned the CN 2026 (Combined Nomenclature) codes for batteries changed this year but I honestly have no clue which HS code to use now for these newer chemistries. I know there were always questions on whether NMC and LFP fell under the same code, and US import tariff lines seem to split out lithium-ion now too. Shipping will be FCL to LA port, DAP our warehouse.

Can anyone tell me the correct tariff code I should be declaring for these battery shipments in 2026? Do NMC and LFP go under the same CN/US HTS code, or are they separated now? Also, do I risk trouble if I just leave it as 'lithium-ion batteries' or do I need to specify which type in the declaration/description? Really just want to avoid any customs issues or delays since our last shipment got flagged for classification review and that was a pain. Any tips welcomed, thanks in advance!

The Trade Hub · Answer

Customs classification HS/CN/HTSUS for NMC and LFP lithium‑ion batteries in 2026 shipments from China Bottom line what you should declare in 2026 NMC and LFP are not separated by HS/CN/HTSUS tariff classification in 2026 as long as they are rechargeable lithium‑ion accumulators cells, modules, or packs imported by themselves not built into equipment. They go under the same lithium‑ion accumulator heading/subheading: - HS WCO 6‑digit: 8507.60 — Lithium‑ion wcotradetools.orghttps://www.wcotradetools.org/en/harmonized-system/2017/en/16850760?utmsource=openai - EU CN 2026 8‑digit: 8507 60 00 — Lithium‑ion electric accumulators still the operative CN line for lithium‑ion accumulators in 2026; the 2026 CN is set by Implementing Regulation EU 2025/1926, applicable from 1 Jan 2026 taxation-customs.ec.europa.euhttps://taxation-customs.ec.europa.eu/news/commission-publishes-2026-version-combined-nomenclature-2025-10-31en?utmsource=openai - US HTSUS 2026 base subheading: 8507.60.00 — Lithium‑ion batteries with further statistical splits such as 8507.60.00.10 vs 8507.60.00.20 “Other” htshub.comhttps://www.htshub.com/us-hs/head/85076000?utmsource=openai Operationally for your robotics battery shipments into Los Angeles under DAP, you will almost certainly be using: - HTSUS 8507.60.00.20 — “Other” unless the packs are “of a kind used as the primary source of electrical power” for the specific EV passenger vehicle subheadings listed in.10. htshub.comhttps://www.htshub.com/us-hs/detail/8507600010?utmsource=openai --- Classification logic why cells/modules/packs still fall under 8507.60 Code retained most probable 8507.60 HS / 8507 60 00 CN / 8507.60.00 HTSUS — Lithium‑ion electric accumulators / batteries wcotradetools.orghttps://www.wcotradetools.org/en/harmonized-system/2017/en/16850760?utmsource=openai Reasoning GRI approach - GRI 1: The wording of heading 8507 covers electric accumulators rechargeable batteries, whether or not rectangular/square. - GRI 6: At subheading level, 8507.60 explicitly covers lithium‑ion accumulators. wcotradetools.orghttps://www.wcotradetools.org/en/harmonized-system/2017/en/16850760?utmsource=openai Cells vs modules vs packs how Customs typically views them In practice and increasingly explicitly in US CBP positions, individual rechargeable lithium‑ion cells are still considered electric storage batteries/accumulators in their imported condition—therefore they fall under 8507.60 rather than being pushed into “parts”. internationaltradetoday.comhttps://internationaltradetoday.com/article/2024/11/12/nov-6-cbp-bulletin-proposes-to-modify-revoke-ruling-letters-on-lithiumion-battery-cells-2411120010?utmsource=openai Practical mapping: - Cells single cell, pouch/cylindrical/prismatic: 8507.60 - Modules multiple cells assembled, typically with busbars/frames and sometimes monitoring: 8507.60 - Packs assembled battery pack with BMS, housing, connectors: 8507.60 - Parts only e.g., empty housings, certain subassemblies not having the essential character of an accumulator: 8507.90 parts scenario to avoid by ensuring the invoice describes them as complete rechargeable lithium‑ion accumulators. tarifdouanier.euhttps://www.tarifdouanier.eu/2025/8507?utmsource=openai --- “Our forwarder said CN 2026 changed”—what actually changed and what did not For lithium‑ion accumulators themselves, the core CN line remains 8507 60 00 in 2026; the “movement” you may be hearing about is mainly around: - more granular codes for parts/materials e.g., separators and other energy-transition statistical tracking, not a cathode-chemistry split for finished lithium‑ion accumulators. customsnews.dehttps://www.customsnews.de/blog/customs-tariff-code-changes-eu-2025-to-2026/?utmsource=openai So: do not overcomplicate the HS code based on NMC vs LFP chemistry—that split is generally relevant for technical specs, safety, and sometimes trade remedies, but not for the HS legal text of finished lithium‑ion accumulators. --- Do you need to specify “NMC” or “LFP” in the customs declaration description? Customs classification risk - You can declare them as “lithium‑ion rechargeable batteries/accumulators” and be correctly aligned with 8507.60 CN/HS/HTSUS. wcotradetools.orghttps://www.wcotradetools.org/en/harmonized-system/2017/en/16850760?utmsource=openai - However, from an operational compliance standpoint to reduce holds/reviews, you should add clarifiers in the commercial description—because battery shipments are routinely profiled for safety/regulatory and enforcement reasons even when classification is correct. Recommended invoice/packing list description what reduces CBP exam/queries Use wording like: - “Rechargeable lithium‑ion battery cells, cathode chemistry: LFP LiFePO4, UN3480, Wh rating, not contained in equipment.” - “Rechargeable lithium‑ion battery modules/packs, cathode chemistry: NMC, UN3480, Wh rating, not contained in equipment.” This does not change the tariff line, but it helps demonstrate you’re not disguising: - primary lithium heading 8506, - batteries contained in/with equipment different DG handling profile, - or misdeclared parts. --- Key “don’t get flagged again” tips classification + clearance 1. Keep tariff classification consistent across documents PO, invoice, packing list, ISF description, entry summary. Inconsistency is a classic trigger for review. 2. Avoid “battery parts” wording unless you truly import parts otherwise you invite 8507.90 discussions. 3. Have a classification support pack ready for CBP: - datasheet showing it is rechargeable lithium‑ion - cell/module/pack configuration and Wh rating - UN38.3 test summary / DG docs not a tariff requirement, but a frequent hold driver --- Sources - WCO HS subheading 8507.60 — Lithium‑ion HS structure reference wcotradetools.orghttps://www.wcotradetools.org/en/harmonized-system/2017/en/16850760?utmsource=openai - European Commission DG TAXUD news confirming CN 2026 applies from 1 Jan 2026 and is published as Implementing Regulation EU 2025/1926 taxation-customs.ec.europa.euhttps://taxation-customs.ec.europa.eu/news/commission-publishes-2026-version-combined-nomenclature-2025-10-31en?utmsource=openai - Trade advisory summaries highlighting CN 2026 updates incl. Chapter 85 energy-transition tracking ecustoms.sgs.comhttps://ecustoms.sgs.com/2025/11/10/commission-implementing-regulation-eu-2025-1926/?utmsource=openai - Evidence of CN line 8507 60 00 used for lithium‑ion accumulators tarifdouanier.euhttps://www.tarifdouanier.eu/2025/8507?utmsource=openai - US practice trend: proposed/updated CBP approach treating lithium‑ion cells as classifiable under 8507.60 not merely parts internationaltradetoday.comhttps://internationaltradetoday.com/article/2024/11/12/nov-6-cbp-bulletin-proposes-to-modify-revoke-ruling-letters-on-lithiumion-battery-cells-2411120010?utmsource=openai - US HTSUS statistical splits under 8507.60.00 EV-type vs other htshub.comhttps://www.htshub.com/us-hs/detail/8507600010?utmsource=openai > Informational note non-legal advice: This operational guidance reduces clearance friction but does not replace a binding ruling strategy. For high-value recurring flows, many importers lock this down via internal classification memos and, if needed, a CBP binding ruling request for the exact part numbers.

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HS code for NMC and LFP lithium batteries (2026 import from China)