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The United States is the largest destination for LiFePO4 energy storage batteries shipped from China, and in 2026 it is also one of the most complex to clear. This guide covers the current duty stack on HTS 8507.60.00, the forced-labor rules that can hold a shipment at the port, the DOT/PHMSA shipping requirements for lithium-ion batteries, and the documents to line up with your supplier and customs broker before you book freight. Research date: 29 October 2026.
At a Glance (as of 29 October 2026 — verify before shipment)
| Item | Current position | Official source |
|---|---|---|
| Classification | HTS 8507.60.00 Lithium-ion batteries; statistical suffix .0030 for battery energy storage systems fully encased within a housing, .0090 for other | USITC HTS 2026 Revision 21 |
| General (MFN) duty | 3.4% | USITC HTS 8507.60.00 |
| Section 301 (China) | +25% under heading 9903.91.06, entries from 1 January 2026 | 89 FR 76581; HTS Chapter 99 note 31(g) |
| Section 301 forced-labor action (China) | +12.5% under heading 9903.05.31, entries from 24 July 2026 | 91 FR 47318 (FR Doc 2026-15181) |
| Total ad valorem duty | 40.9% of the customs (transaction) value | Sum of the three lines above |
| IEEPA tariffs | No longer collected for entries from 24 February 2026 | CBP CSMS #67834313 |
| Section 122 surcharge (10%) | Applied 24 February – 24 July 2026 only; expired | CBP CSMS #67844987 |
| Forced labor (UFLPA) | Rebuttable presumption against goods linked to the XUAR or the UFLPA Entity List | CBP UFLPA page |
| Transport | UN 38.3 type test, test summary, Watt-hour marking on lithium-ion batteries | 49 CFR 173.185 |
Merchandise Processing Fee (MPF) and, for ocean shipments, Harbor Maintenance Fee (HMF) are charged on top of the duty; your broker calculates them on the entry. Rates change — confirm the total with your licensed customs broker before you price a shipment.
1. Classification: Why 8507.60.00 Matters
Lithium-ion batteries, including LiFePO4 packs, cabinets and modules, are classified under HTS subheading 8507.60.00 (general duty 3.4%). For statistical reporting, the 2026 schedule separates .0030 “Battery energy storage systems fully encased within a housing, as described in statistical note 2 to this chapter” from .0090 “Other”. Batteries used as the primary power source of passenger electric vehicles have their own suffix (.0010) and can attract different trade-remedy treatment, so tell your broker exactly how the battery will be used.
Classifying cells, modules and cabinets outside the US, or comparing tariff lines across markets? See our LiFePO4 battery HS code classification guide.
2. The 2026 Duty Stack, Line by Line
- 3.4% general duty on HTS 8507.60.00.
- +25% Section 301. USTR’s four-year review notice (89 FR 76581) set “Lithium-ion non-electrical vehicle batteries — Increase rate to 25% in 2026”, applicable to goods “entered for consumption, or withdrawn from warehouse for consumption, on or after January 1” of that year. HTS Chapter 99 note 31(g) lists 8507.60.00 under heading 9903.91.06.
- +12.5% Section 301 forced-labor action. Heading 9903.05.31 applies “the duty provided in the applicable subheading + 12.5%” to products of China, for entries on or after 12:01 a.m. eastern time on 24 July 2026 (91 FR 47318). Under Chapter 99 note 52 it is charged in addition to the general duty and other Chapter 99 duties.
- No longer applied: the IEEPA tariffs (the Supreme Court decided Learning Resources, Inc. v. Trump on 20 February 2026, and CBP stopped collecting them for entries from 24 February 2026 — CSMS #67834313) and the temporary 10% Section 122 surcharge, which applied only to entries through 12:01 a.m. on 24 July 2026 (CSMS #67844987).
Worked example (percentages only): on a declared customs value of US$10,000 for China-origin LiFePO4 batteries entered today, the duty is US$340 (3.4%) + US$2,500 (25%) + US$1,250 (12.5%) = US$4,090 (40.9%), before MPF, HMF, broker fees and inland freight. Run your own figures in our battery landed-cost calculator.
3. Forced Labor: UFLPA and Supply-Chain Traceability
CBP states that it “enforces the rebuttable presumption that goods mined, produced, or manufactured wholly or in part in the XUAR, or by an entity on the UFLPA Entity List, are prohibited from U.S. importation under 19 U.S.C. § 1307” (CBP: Uyghur Forced Labor Prevention Act). For lithium batteries, CBP can ask the importer to trace the cells and key materials back through the supply chain. Shipments that cannot be traced can be detained.
What to request from your supplier before ordering:
- Cell manufacturer name and the cell model used in the pack, matching the UN 38.3 test summary.
- Purchase and production records linking your order to specific cell lots.
- Origin information for key materials, as far as the cell maker can provide it.
- Confirmation that no party in the chain appears on the UFLPA Entity List — check the current list yourself before every order.
LJY Energy coordinates this documentation per project with the cell makers we source from; scope and availability are confirmed in the quotation.
4. Shipping Rules: UN 38.3, Test Summary and Marking (49 CFR 173.185)
- Type test: “Each lithium cell or battery must be of the type proven to meet the criteria in part III, sub-section 38.3 of the UN Manual of Tests and Criteria” (49 CFR 173.185(a)(1)). Assembled batteries need their own test, “regardless of whether the cells used to construct the battery are of a tested type.”
- Test summary: each manufacturer and subsequent distributor “must make a test summary available” (173.185(a)(3)). It must name the manufacturer and test lab, give a unique test report number and date, and describe the battery (mass, Watt-hour rating, model number).
- Watt-hour marking: “Beginning May 10, 2024, each lithium ion battery must be marked with the Watt-hour rating on the outside case” (173.185(a)(5)).
- Lithium battery mark: the version of the mark in effect on 9 May 2024 “may continue to be used until December 31, 2026” (173.185(c)(3)(ii)). Packaging stock printed with the old mark should be used up or replaced before that date.
- Prototypes and low production runs (not more than 100 cells or batteries a year) can ship under the 173.185(e) exception, with stricter packaging and the notation “Transport in accordance with § 173.185(e)”. Cargo-only aircraft need prior PHMSA approval.
5. Product Safety and Installation
Federal import clearance does not cover installation approval. Authorities having jurisdiction (AHJs), utilities and insurers commonly ask for evidence against UL 1973 (stationary batteries), UL 9540 / UL 9540A (energy storage systems) and NFPA 855 (installation). Requirements vary by state and city, so confirm them with the AHJ before you order. Our home battery permit pack guide lists the documents to request. Test reports are arranged per project, with testing fees borne by the buyer. See our certification verification guide and LiFePO4 safety certifications guide before accepting any certificate.
6. Document Checklist for Your Broker and Forwarder
- Commercial invoice and packing list (HTS 8507.60.00 with the correct statistical suffix, country of origin, transaction value)
- UN 38.3 test summary for the exact model shipped
- Safety Data Sheet (SDS/MSDS) and dangerous-goods declaration (UN3480, Class 9)
- Supply-chain traceability file for UFLPA (cell maker, cell lots, material origin)
- Bill of lading or air waybill; ISF filing data for ocean shipments
- Product test reports requested by your AHJ or customer, for the exact model and revision
Our LiFePO4 import checklist and incoming inspection guide cover the receiving side. For the export documents and port process on the China side, see our China LiFePO4 export guide and lithium battery import guide. Shipping to Canada instead? Duty, GST/HST and TDG rules differ — see our Canada LiFePO4 import guide.
Working with LJY Energy on US Projects
LJY Energy is a China-based LiFePO4 battery supplier and OEM/ODM solutions provider. For US importers we prepare the UN 38.3 test summary, SDS and traceability file for each order and coordinate the classification details with your broker. Specifications, pricing, MOQ and lead times are confirmed per project. Request a US landed-cost and document review with your target product, volume and port of entry.
Frequently Asked Questions
What is the import duty on Chinese LiFePO4 batteries in the USA?
As of 29 October 2026, China-origin lithium-ion batteries under HTS 8507.60.00 pay 3.4% general duty + 25% Section 301 (heading 9903.91.06) + 12.5% Section 301 forced-labor action (heading 9903.05.31) = 40.9% of the customs value, plus MPF and, for ocean freight, HMF. Confirm with your customs broker before shipment.
Do the IEEPA or Section 122 tariffs still apply to battery imports?
No. CBP stopped collecting IEEPA duties for entries from 24 February 2026 (CSMS #67834313), and the temporary 10% Section 122 surcharge applied only to entries from 24 February through 24 July 2026 (CSMS #67844987).
What does UFLPA mean for lithium battery imports?
CBP presumes that goods made wholly or partly in the XUAR, or by an entity on the UFLPA Entity List, are prohibited from import. Importers should hold traceability records for the cells and key materials. Shipments without them can be detained.
Do LiFePO4 batteries need UN 38.3 to ship to the USA?
Yes. Under 49 CFR 173.185, each lithium cell and battery type must pass UN 38.3, a test summary must be made available, and lithium-ion batteries must be marked with their Watt-hour rating. Prototypes and low production runs can use the 173.185(e) exception.
Which HTS statistical suffix applies to a battery energy storage cabinet?
HTS 8507.60.0030 covers battery energy storage systems fully encased within a housing, as described in statistical note 2 to chapter 85. Other lithium-ion batteries are reported under 8507.60.0090. Your broker confirms the suffix for each product.
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