Lithium-ion Batteries: import duty by origin country

HS 850760 · HTS line 8507.60.00 · 20 origins · 7 distinct rates · Census 2026-09

US import duty on lithium-ion batteries (HS 850760) depends on the origin country, not only on the code: in 2026-09 the 20 origins that shipped at least $100,000 of it to the United States paid between 10% (Taiwan, the cheapest) and 48.4% (Canada, the dearest) on the same HTS line 8507.60.00 — a spread of 38.4 percentage points. At those rates the month's actual $1.53B of imports carried about $449,706,541 of duty; sourcing the identical mix from the cheapest origin would have carried about $152,524,899.

Basis: USITC HTS export dated 2026-11-06 (line 8507.60.00), priced by this site's tariff engine for each origin; U.S. Census Bureau general imports, 2026-09. Every rate on this page is that engine's answer for that origin, and a gate re-prices all 20 origins against the API on every build.

Cheapest origin
10%
Taiwan — $62.1M shipped in 2026-09
Dearest origin
48.4%
Canada — $121.8M shipped in 2026-09
Spread
38.4 pts
across 20 origins, 7 distinct rates
Mix premium
19.48 pts
the month's actual mix paid $297.2M more than an all-cheapest mix

Every origin that shipped HS 850760 to the US in 2026-09

Sorted cheapest first. The Column 1 rate is the same for all of them — it is a property of the HTS line, not of the origin — so the entire spread comes from the Chapter 99 headings in the fifth column. Only origins that shipped at least $100,000 in the month are listed; below that the value is rounding noise.

OriginEffective Col 1Ch. 99 Chapter 99 headings Imports Duty
TaiwanTW10%3.4%6.6%9903.05.76$62.1M$6.2M
PolandPL10%3.4%6.6%9903.05.39$24.9M$2.5M
GermanyDE10%3.4%6.6%9903.05.39$18.9M$1.9M
FranceFR10%3.4%6.6%9903.05.39$3.4M$339k
SpainES10%3.4%6.6%9903.05.39$570k$57k
ItalyIT10%3.4%6.6%9903.05.39$523k$52k
NetherlandsNL10%3.4%6.6%9903.05.39$306k$31k
JapanJP12.5%3.4%9.1%9903.05.49$239.7M$30.0M
MalaysiaMY13.4%3.4%10%9903.05.54$121.1M$16.2M
United KingdomGB13.4%3.4%10%9903.05.81$9.0M$1.2M
IndonesiaID13.4%3.4%10%9903.05.45$3.7M$501k
CambodiaKH13.4%3.4%10%9903.05.28$1.2M$166k
ThailandTH15.9%3.4%12.5%9903.05.77$106.4M$16.9M
VietnamVN15.9%3.4%12.5%9903.05.84$61.5M$9.8M
SingaporeSG15.9%3.4%12.5%9903.05.68$4.1M$653k
PhilippinesPH15.9%3.4%12.5%9903.05.64$1.2M$185k
BrazilBR15.9%3.4%12.5%9903.05.27$298k$47k
MexicoMX38.4%3.4%35%9903.01.01, 9903.05.55$17.7M$6.8M
ChinaCN40.9%3.4%37.5%9903.05.31$726.8M$297.2M
CanadaCA48.4%3.4%45%9903.01.10, 9903.05.29$121.8M$58.9M

What the spread costs

92.7% of the month's $1.53B arrived from an origin that is not the cheapest one available on this line. Priced at each origin's own rate, the mix carried about $449,706,541 of duty. The same $1.53B sourced entirely from Taiwan at 10% would have carried about $152,524,899 — a difference of about $297,181,642, or 19.48 percentage points.

That is an arithmetic statement about the rate schedule, not a sourcing recommendation. It ignores freight, lead time, minimum order quantity, capacity, quality and the origin rules a preference program would require — all of which can exceed the duty difference. It also assumes the same goods at the same declared value, which is exactly the assumption a real sourcing decision has to test.

The headings behind the spread

Each row is one Chapter 99 heading the engine charged somewhere in the table above, and the origins it reached. A heading that reaches one origin is what makes that origin's rate different from its neighbours'.

HeadingOrigins charged Count
9903.05.39Poland, Germany, France, Spain, Italy, Netherlands6
9903.05.31China1
9903.05.49Japan1
9903.01.10Canada1
9903.05.29Canada1
9903.05.54Malaysia1
9903.05.77Thailand1
9903.05.76Taiwan1
9903.05.84Vietnam1
9903.01.01Mexico1
9903.05.55Mexico1
9903.05.81United Kingdom1
9903.05.68Singapore1
9903.05.45Indonesia1
9903.05.28Cambodia1
9903.05.64Philippines1
9903.05.27Brazil1

How concentrated the sourcing already is

The three largest origins — China ($726.8M), Japan ($239.7M), Canada ($121.8M) — account for 71.3% of the month's imports under this code. 16 of the 20 origins listed here shipped at least $1,000,000. A code this concentrated means a rate change on any one of those headings moves most of the trade, which is why the origin column above is sorted by rate and this one by value.

Month over month, same origins only

Only origins present in both months are compared, so the change is not a mix effect from an origin appearing or dropping out.

Origin 2026-08 2026-09 Change%
China$483.9M$726.8M$242.8M+50.2%
Thailand$17.3M$106.4M$89.1M+515.0%
Canada$107.4M$121.8M$14.4M+13.4%
Taiwan$49.1M$62.1M$13.1M+26.6%
Malaysia$113.7M$121.1M$7.4M+6.5%

Price your own value and quantity

The button opens the calculator with line 8507.60.00, origin TW (the cheapest here) and $10,000 already filled in. Change the origin to compare any other row of the table.

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Frequently asked questions

Which country has the lowest US import duty on lithium-ion batteries?

Of the 20 origins that shipped HS 850760 to the United States in 2026-09, Taiwan carried the lowest effective rate at 10% on HTS line 8507.60.00 (3.4% Column 1 plus 6.6% of Chapter 99). Canada carried the highest at 48.4%.

How much does the origin country change the duty on HS 850760?

By 38.4 percentage points between the cheapest and the dearest origin priced here. The Column 1 rate is identical for every origin, so the whole difference comes from which Chapter 99 headings reach which country.

How much did the origin mix cost in 2026-09?

The month's $1,525,248,992 of imports under this code carried about $449,706,541 of duty at each origin's own rate. Sourcing the same value entirely from Taiwan would have carried about $152,524,899.

Is the cheapest origin always the right place to source from?

No. The rate is one input. Freight, lead time, minimum order quantities, factory capacity, quality and the origin rules a preference program requires can each exceed a duty difference. This page prices the duty, and says so.

Where do these numbers come from?

The rates are the live answer of this site's tariff engine for HTS 8507.60.00 at each origin. The line text comes from the USITC HTS export dated 2026-11-06. The import values are the U.S. Census Bureau general-imports series for 2026-09. The dollar figures are this page's own arithmetic on those two sources, and a reconciliation gate recomputes them on every build.

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Rates: USITC Harmonized Tariff Schedule export dated 2026-11-06, line 8507.60.00, priced by this site's tariff engine once per origin. The schedule is retrieved from hts.usitc.gov REST export; the vintage is the generated_utc that endpoint stamps in the payload this site stores at data/hts.json. Import values: U.S. Census Bureau general imports, series timeseries/intltrade/imports/hs, measure GEN_VAL_MO, month 2026-09 (terms; artifact sha256 8a7033b2f507...). Dollar figures are this page's arithmetic on those two sources. This page is informational and is not a customs ruling, a classification decision, a sourcing recommendation or legal advice; the HTS text governs and your entry is decided by CBP on the goods you actually ship.