LiFePO4 Battery HS Code: How Cells, Packs and Battery Cabinets Are Classified (and How to Find Your Country’s Tariff Line)

Before you can calculate landed cost, book a customs broker or compare quotes, you need to know which tariff line your batteries fall under. For lithium iron phosphate (LiFePO4) cells, packs and battery cabinets the starting point is the same in almost every country: HS subheading 8507.60, lithium-ion accumulators. The details after the first six digits are national, and loose cells have a classification question of their own in the US. This guide explains the logic, shows public customs rulings as worked examples, and lists the official tools to look up your own line.

This is general guidance checked on 30 October 2026, not a classification ruling or legal advice. At import, your customs broker or a binding ruling from your customs authority decides.

Short answer: 8507.60 for most LiFePO4 products

LiFePO4 is a lithium-ion chemistry, so finished LiFePO4 batteries are normally classified as lithium-ion accumulators under 8507.60. The table summarises where the usual product types sit.

Item	Usual HS 6-digit	Note
LiFePO4 prismatic or cylindrical cell	8507.60 in most tariffs	US: older CBP rulings used 8507.90.80 (parts). CBP proposed 8507.60.00 in November 2024; check the final status (see below).
12.8V / 25.6V / 51.2V pack or module with BMS	8507.60	Examples: CBP rulings NY N335493 and NY N336711
Rack, wall or cabinet energy storage (modules + BMS in a housing)	8507.60	US 2026 HTS: statistical suffix .0030 for battery energy storage systems fully encased in a housing
Separators, plates, empty cases	8507.90	Parts only
Stand-alone BMS board	Not settled here	Often classified outside heading 8507. Ask your broker; no ruling is cited on this page.

Why the HS code matters before you order

The tariff line sets the duty rate, the base for import VAT or GST, any extra trade-remedy duties and some licensing checks. A wrong line can make a landed-cost comparison look better or worse than it really is, and a correction after arrival can bring back-duties and delays. Settle the line with your broker before you compare suppliers on price, then run the numbers in the battery landed cost calculator.

Cells, packs, packs with BMS and cabinets: worked examples

All of these sit in heading 8507 (electric accumulators). Public US rulings show how complete batteries are treated:

• CBP NY N335493 (5 October 2023): a lithium iron phosphate battery system and a ternary lithium battery system from China were classified under subheading 8507.60.0020 (the pre-2026 statistical suffix).
• CBP NY N336711 (6 December 2023): a lithium-ion battery module was classified under 8507.60.0020.

Rulings apply to the exact goods described in them. They are useful examples for a conversation with your broker, not a guarantee for your model.

When 8507.90 (“parts”) is used, and the US cell question

Subheading 8507.90 covers parts of accumulators, such as separators, plates and cases. In the US, loose lithium-ion cells have also been treated as parts:

• In CBP HQ H155376 (22 June 2011), imported lithium-ion cells were classified under 8507.90.80 as parts, while the completed battery system went to heading 8507.
• On 6 November 2024 (Customs Bulletin Vol. 58, No. 44), CBP published a notice proposing to revoke H155376 and four other rulings and to classify lithium-ion battery cells under 8507.60.00.
• On 30 October 2026, the CBP rulings database (CROSS) still showed H155376 without a revocation. Treat the change as proposed, not final, and ask your broker to check its status on the day you import.

This matters because US duty layers can differ between “batteries” and “parts”. For current US rates and the 2026 statistical suffixes, see our US import duty and compliance guide; this page does not repeat them.

The first six digits are global; the rest are national

The World Customs Organization’s Harmonized System fixes the first six digits (8507.60). Each country adds its own digits for duty and statistics:

• United States (HTSUS): 10 digits. The 2026 schedule lists 8507.60.00 “Lithium-ion batteries” with suffixes .10 (primary power for certain electric vehicles), .30 (battery energy storage systems fully encased within a housing, as described in statistical note 2 to chapter 85) and .90 (other).
• European Union (CN/TARIC): 10 digits. Lithium-ion “other” is 8507 60 00 90, with a third-country duty of 2.7% (EU TARIC measures as published by the UK Trade Tariff service for Northern Ireland, checked 30 October 2026). Preferential rates depend on origin and proof of origin.
• Your country: check your national tariff (tools below). Don’t copy another country’s 8- or 10-digit line.

How to look up your own tariff line

1. Open your country’s official tariff tool and search 8507.60.
2. Read the national subdivisions and any notes (for example, energy storage systems or vehicle batteries).
3. Check for rulings on similar goods. In the US, search CROSS; in the EU, Binding Tariff Information (BTI).
4. Send your broker the product description, model list, Wh rating and photos, and ask for the line in writing.
5. If the amount at stake is large, ask your customs authority for a binding ruling before the first shipment.

Market	Official tool
United States	USITC Harmonized Tariff Schedule · CBP CROSS rulings
European Union	EU TARIC · Access2Markets
United Kingdom	UK Trade Tariff
Other countries	Your national customs tariff portal, confirmed by your broker

HS 2028: will battery codes change?

The WCO’s correlation tables between HS 2022 and HS 2028 (which enters into force on 1 January 2028) do not list any change to heading 8507. Check again before you import in 2028, because national tariffs can still add or change their own subdivisions.

What to ask your supplier for

• A clear commercial-invoice description: chemistry (LiFePO4), cell, module or pack, nominal voltage, capacity and Wh rating.
• The model list with Wh per unit, matching the labels.
• The UN number used for transport (UN3480, or UN3481 when packed with or contained in equipment).
• The HS code the supplier uses on export documents. It is a useful input, but classification at import is the importer’s legal responsibility.
• The document pack: UN38.3 test summary, SDS and other test reports per model. Our verification guide shows how to check each document.

Planning the whole import? Our import guide covers shipping and documents step by step. Typical product families: LiFePO4 prismatic cells, 12V LiFePO4 packs and the C&I battery cabinet. Distributors can also read about the wholesale distributor program.

FAQ

Is a LiFePO4 battery “lithium-ion” for customs purposes?

Usually yes. LiFePO4 is a lithium-ion chemistry, and finished batteries are normally classified under 8507.60. Your broker confirms the national 8- or 10-digit line.

Are loose cells classified as “parts” under 8507.90?

In most tariffs, cells are classified as batteries under 8507.60. In the US, older CBP rulings used 8507.90.80 for cells, and in November 2024 CBP proposed moving them to 8507.60.00. On 30 October 2026 that change was still shown as proposed, so check the status with your broker.

Does a built-in BMS change the code?

Generally no. Complete packs and systems with a BMS have been classified as lithium-ion batteries, for example in CBP ruling NY N335493.

What changed in the US tariff in 2026?

The statistical suffixes under 8507.60.00 changed, including a new suffix for battery energy storage systems fully encased in a housing. See our US import duty guide for the current rates.

Will HS 2028 change battery codes?

The WCO correlation tables show no change to heading 8507. Check again before you import in 2028.

Can my supplier choose the HS code for me?

The supplier can state the code it uses on export documents. Classification at import is the importer’s legal responsibility, so confirm it with your broker.

Sources (checked 30 October 2026)

• CBP ruling NY N335493 (5 Oct 2023)
• CBP ruling NY N336711 (6 Dec 2023)
• CBP ruling HQ H155376 (22 Jun 2011)
• CBP Customs Bulletin Vol. 58, No. 44 (6 Nov 2024): proposed revocation, lithium-ion battery cells
• USITC Harmonized Tariff Schedule, 2026 (search 8507.60)
• UK Trade Tariff, Northern Ireland (EU measures), commodity 8507 60 00 90
• WCO correlation tables HS 2022–2028