HS Code for Integrated Circuit: 8542.31 vs 8542.32 vs 8542.39 by Function

Integrated circuits are one of the highest-value, most strategically important industrial imports in the US system. HTS 8542 covers all electronic integrated circuits. The 2026 duty environment is favorable for most IC categories thanks to WTO ITA elimination of MFN duties. Chinese-origin ICs still face Section 301 and Section 122 stacking. Korean, Taiwanese, Japanese, German chips ride duty-free through KORUS, USJTA, and the EU framework respectively.

This guide covers the HTS 8542 functional split, the duty stack by origin, the WTO ITA framework, and the CHIPS Act implications for US sourcing decisions.

Heading 8542 structure

HTS 8542 covers electronic integrated circuits. Subheadings:

• 8542.31: Processors and controllers, whether combined with memories, converters, logic, amplifiers, clock circuits.
• 8542.32: Memories.
• 8542.33: Amplifiers.
• 8542.39: Other (sensors, RF ICs, mixed signal, ASIC for non-processor functions).
• 8542.90: Parts (chiplets, dies before packaging).

The functional split matters less for duty (most are 0 MFN) and more for classification audit defensibility.

Worked example: Taiwanese TSMC processor wafers

500,000 USD of HTS 8542.31 processors from TSMC Taiwan.

Effective rate 5.1 percent. Taiwanese processors carry Section 122 at the base rate but are otherwise duty-light.

Worked example: Korean Samsung DRAM

200,000 USD of HTS 8542.32 DRAM modules from Samsung Korea.

Effective rate 10.3 percent. KORUS waives the MFN duty (already zero on most ICs) but does NOT carve out Section 122, so Korean DRAM still pays the 10 percent surcharge through July 23. Korean DRAM is still among the lowest-duty IC import paths for US buyers because the Section 301 layer (China-only) is absent.

Worked example: Chinese-origin chip

100,000 USD of HTS 8542.31 Chinese-origin processor (e.g., from SMIC or a US fabless customer using a Chinese foundry).

Effective rate 42.3 percent. Chinese-origin chip stacked at near 50 percent. The strategic substitution to Taiwanese, Korean, US-domestic supply has been ongoing since 2018 and is structurally locked in.

Worked example: US-domestic chip via CHIPS Act fab

Chips fabricated at Intel Arizona, TSMC Arizona, Samsung Texas, GlobalFoundries Malta NY are US-origin. Not imported. No duty layer.

CHIPS Act 2022 provides up to 25 percent investment tax credit (ITC) on qualifying fab equipment plus direct grants. The act has accelerated US semiconductor production capacity but the chips themselves have always been US-origin and outside the import duty framework.

WTO ITA framework

The Information Technology Agreement (ITA-1, 1996) eliminated MFN duty on most IT and semiconductor products among WTO members. ITA-2 (2016) expanded coverage to additional product categories including newer chip designs and packaging types.

ITA coverage is the structural reason most chips imported into the US pay zero MFN regardless of origin. Section 301 and Section 122 are independent of the ITA and still apply on Chinese origin.

Specific subheading considerations

8542.31 processors: Includes microprocessors, microcontrollers, SoCs, GPUs, AI accelerators. Some advanced AI accelerators may face BIS export controls when sold TO China, but import INTO the US is standard.

8542.32 memory: DRAM, NAND, NOR, SRAM, EEPROM, MRAM, FeRAM. HBM (high-bandwidth memory) packaged stacks classify here even when used as part of an AI processor system.

8542.33 amplifiers: Operational amplifiers, RF amplifiers, line drivers. Small commercial volume.

8542.39 other: Catch-all for ICs that don't fit 31, 32, or 33. Sensor ICs, RF ICs, mixed-signal, PMICs (power management), ASICs for specific industries.

8542.90 parts: Dies, wafers before packaging, chiplets, IC substrates. Relevant for advanced packaging operations where un-packaged dies are imported for assembly.

Section 301 List 1 coverage

Most 8542 subheadings are on USTR Section 301 List 1 at 25 percent. The list was finalized in July 2018 and survived the 2024 USTR four-year review.

Excluded items per active USTR exclusion grants: limited list of specific consumer-grade processors and memory modules. Verify against the current exclusion database.

CHIPS Act and the sourcing decision

Pre-2022, US semiconductor consumption was met primarily by Taiwanese, Korean, US, Japanese, and Chinese fab capacity. The CHIPS Act + post-2022 administration trade policy + Section 301 have shifted the calculus:

• Taiwanese supply remains dominant in advanced nodes (3nm, 5nm).
• Korean supply remains dominant in DRAM and NAND.
• US-domestic supply has grown rapidly (Intel Foundry, TSMC Arizona, Samsung Texas, GlobalFoundries NY, Micron Boise expansion).
• Chinese supply has shrunk for US-bound product due to Section 301 plus BIS export controls plus customer derisking.

For mid-market US importers buying ICs in 2026:

• Direct Korean or Taiwanese sourcing remains efficient.
• US-domestic options have expanded materially.
• Chinese-origin remains uneconomic given the 47 percent stack.

Documentation that supports the classification

• Chip data sheet specifying device function (processor, memory, amplifier, other).
• Manufacturer name and country of fabrication.
• For BIS-controlled items, ECCN classification on the commercial invoice.
• For 8542 entries claiming WTO ITA preference, the ITA participant declaration is implicit (no separate document required for ITA itself).

Run your IC entry now

The LandedFees calculator handles 8542 with the WTO ITA framework (most lines 0 MFN), the Section 301 List 1 application for Chinese origin, the Section 122 stacking, the KORUS preference for Korean ICs, and the BIS Entity List flag for controlled items.

Calculate an IC entry

Section 122 status as of June 20 2026

The May 7 2026 Court of International Trade ruling in Oregon v. United States (consolidated with Burlap and Barrel v. United States) struck down the Section 122 proclamation. The Federal Circuit issued an administrative stay on May 12 2026, so CBP is still collecting the duty pending appeal. Importers paying now should preserve protest rights and refund claims in case the government loses on the merits. The underlying Section 122 authority sunsets July 24 2026 under the statutory 150-day ceiling, regardless of the appeal outcome, unless Congress extends or a fresh proclamation restarts the clock.

Citations

• USITC Harmonized Tariff Schedule heading 8542: https://hts.usitc.gov/?query=8542
• WTO Information Technology Agreement: https://www.wto.org/english/tratop_e/inftec_e/inftec_e.htm
• USTR Section 301 List 1: https://ustr.gov/issue-areas/enforcement/section-301-investigations
• CHIPS and Science Act 2022: https://www.commerce.gov/chips
• BIS Entity List and Export Administration Regulations: https://www.bis.doc.gov