Lithium ion cells and batteries must be offered for transport at a state of charge not exceeding 30 percent of their rated capacity. Lithium ion cells and batteries at a state of charge greater than 30 percent of their rated capacity may only be transported under conditions approved by the Associate Administrator in accordance with the requirements in 49 CFR part 107, subpart H. Guidance and methodology for determining the rated capacity can be found in sub-§38.3.2.3 of the UN Manual of Tests and Criteria (IBR, see §171.7).