Battery packs and modules imported separately — not as part of a complete vehicle — are classified under 8507. When a battery is presented as an integral part of a complete vehicle, it is classified with the vehicle. The form of presentation at the time of importation determines the heading, so a separately imported EV battery pack falls under 8507 regardless of its intended end use.

Lithium-ion batteries and cells sourced from China are subject to Section 301 tariffs. The measure applies at the specific tariff-line level, and the rate has been subject to revision through USTR review processes. Importers should verify the current applicable rate for their specific HTS line and confirm whether any product-specific exclusions are in effect at the time of entry.