HS Code for Integrated Circuits
Electronic integrated circuits are classified under HTS heading 8542, with semiconductor devices under 8541 and other electrical machines under 8543. Integrated circuits — including CPUs, GPUs, memory chips, microcontrollers, and FPGAs — all enter the United States duty-free under heading 8542, benefiting from the WTO Information Technology Agreement (ITA). Related semiconductor devices under heading 8541 are also duty-free.
| HTS Code | Description | Duty Rate |
|---|---|---|
| 8542.31.00.45 | Central processing units (CPUs) Electronic integrated circuits - Processors and controllers (CPUs, microprocessors) | Free |
| 8542.31.00.40 | Graphics processing units (GPUs) Electronic integrated circuits - Graphics processors | Free |
| 8542.31.00.25 | 32-bit microcontrollers Electronic integrated circuits - Controllers (microcontrollers) 32-bit | Free |
| 8542.31.00.60 | Field programmable gate arrays (FPGAs) Electronic integrated circuits - Programmable logic devices (FPGAs) | Free |
| 8542.31.00.70 | System on chip (SoCs) Electronic integrated circuits - System on chip devices | Free |
| 8542.32.00.36 | Dynamic read-write random access memory (DRAM); over 1 gigabit Electronic integrated circuits - Memory ICs (DRAM over 1 Gbit) | Free |
| 8542.32.00.51 | Electrically erasable programmable read-only memory (EEPROM) Electronic integrated circuits - EEPROM/Flash memory | Free |
| 8542.33.00.01 | Amplifiers Electronic integrated circuits - Amplifier ICs | Free |
| 8542.39.00.10 | RF transceivers Electronic integrated circuits - Other ICs (RF transceivers) | Free |
| 8542.90.00.00 | Parts of electronic integrated circuits Electronic integrated circuits - Parts (lead frames, substrates, etc.) | Free |
Electronic integrated circuits are classified under heading 8542 of the Harmonized Tariff Schedule. This heading covers all types of ICs including processors, memory, amplifiers, and other circuit types. Thanks to the WTO Information Technology Agreement (ITA), all products under heading 8542 enter the US duty-free, making classification primarily a statistical reporting exercise rather than a duty rate determination. However, potential classification remains important for trade data, export control compliance, and potential tariff exclusion tracking.
Heading 8542 is divided into several subheadings based on IC function. Processors and controllers, including microprocessors and microcontrollers, fall under 8542.31. This subheading has detailed statistical breakouts: CPUs at 8542.31.00.45, GPUs at 8542.31.00.40, digital signal processors at 8542.31.00.35, microcontrollers by bit width (8-bit at .15, 16-bit at .20, 32-bit at .25), FPGAs at .60, System-on-Chip devices at .70, and complex programmable logic devices at .55. Memory ICs are classified under 8542.32, with specific codes for DRAM by capacity (ranging from not over 128 megabits to over 1 gigabit), SRAM (.41), EEPROM (.51), EPROM (.61), and other memory types (.71).
Amplifier ICs have their own subheading at 8542.33. All other integrated circuits — including RF transceivers, data converters (ADCs and DACs), active filters, and mixed-signal ICs — fall under 8542.39. Parts of integrated circuits, such as lead frames and IC substrates, are classified under 8542.90.
Discrete semiconductor devices that are not integrated circuits belong under heading 8541 rather than 8542. This includes individual diodes (8541.10), transistors (8541.21/29), thyristors (8541.30), LEDs (8541.41), photovoltaic cells (8541.42/43), and other semiconductor devices. Like ICs, these are also duty-free under the ITA.
Heading 8543 covers electrical machines and apparatus with individual functions not specified elsewhere in Chapter 85. While not directly applicable to standard ICs, importers sometimes encounter classification questions about whether specialized electronic modules belong under 8542 (as ICs) or 8543 (as electrical apparatus). The key distinction is whether the product is a monolithic or hybrid integrated circuit on a semiconductor substrate versus a discrete assembled apparatus. Items under 8543 may carry duty rates ranging from Free to 2.6%, so the distinction can matter.
All electronic integrated circuits under heading 8542 enter the United States duty-free, including processors (CPUs, GPUs, microcontrollers), memory chips (DRAM, SRAM, EEPROM, flash), amplifiers, and all other IC types. Parts of ICs under 8542.90 are also duty-free. Discrete semiconductor devices under heading 8541 (diodes, transistors, LEDs, photovoltaic cells) are likewise duty-free. This duty-free treatment is a result of the WTO Information Technology Agreement. Some items under heading 8543 (electrical machines and apparatus) carry rates of up to 2.6%, so potential classification between 8542 and 8543 can have financial implications.