HS Code for Printed Circuit Board
Bare (unpopulated) printed circuit boards are classified under HTS heading 8534, the dedicated provision for printed circuits. All bare PCBs are duty-free, with the 10-digit statistical breakouts distinguishing the board by the number of conductive layers, the substrate (impregnated paper, ceramic or other), and whether the board is the flexible type. An important distinction is that heading 8534 is for the bare board only — once components are mounted to create a printed circuit assembly, the populated board is generally classified as a part of the device it belongs to, not under 8534.
| HTS Code | Description | Duty Rate |
|---|---|---|
| 8534.00.00.20 | Printed circuits — with 3 or more layers of conducting materials Bare multilayer PCB (3+ conductive layers) | Free |
| 8534.00.00.40 | Printed circuits — other (fewer than 3 conducting layers) Bare single/double-sided PCB | Free |
| 8534.00.00.50 | Printed circuits — having a base wholly of impregnated paper Bare PCB on paper-based (e.g., FR-1/FR-2) substrate | Free |
| 8534.00.00.70 | Printed circuits — other (paper/other base) Other bare PCB by substrate | Free |
| 8534.00.00.80 | Printed circuits — flexible type Bare flexible printed circuit (FPC) | Free |
| 8534.00.00.85 | Printed circuits — other, having a ceramic base Bare ceramic-substrate PCB | Free |
| 8534.00.00.95 | Printed circuits — other Other bare printed circuit boards | Free |
Bare printed circuit boards have their own heading, 8534, which covers 'printed circuits' — boards with conductive tracks, but before electronic components are mounted. This is the home for the unpopulated PCB as manufactured.
The statistical breakouts within 8534.00.00 distinguish boards primarily by construction. Multilayer boards with three or more layers of conducting material are broken out separately from boards with fewer layers. Boards are also distinguished by substrate — those with a base wholly of impregnated paper (such as common paper-phenolic boards) versus other bases, and a specific line for boards with a ceramic base. Flexible printed circuits (FPCs) have their own breakout. All of these lines are duty-free, so the breakouts matter for statistical reporting rather than duty.
The most important classification point is the boundary between a bare board and a populated assembly. Heading 8534 covers the printed circuit itself. Once components — resistors, capacitors, integrated circuits and the like — are soldered onto the board to create a printed circuit assembly (PCBA), the populated board takes on the character of a part of a finished article and is generally classified as a part of the machine or apparatus it is destined for. For example, a populated board for a computer points toward heading 8473, and a populated board for telecommunications apparatus toward the parts provisions of heading 8517. Reviewing whether the board is bare or populated, and if populated what device it belongs to, is therefore the key step.
Bare printed circuit boards under heading 8534 enter the United States duty-free at a 0% general rate, across all the layer, substrate and flexible-type breakouts. Because the regular duty is free, the reason to identify the precise 10-digit code is accurate statistical reporting. Note that populated boards (printed circuit assemblies) are classified elsewhere as parts of the host device and may carry different duty treatment, and separate trade measures can apply to circuit boards and assemblies from certain origins, independent of the free heading 8534 rate.