HS Code for Memory Chips (DRAM/Flash)
The HS Code for memory chips (dram/flash) is 854232. The MFN duty rate for importing to the US is Free.
| HS Code (6-digit) | 854232 |
|---|---|
| US HTS (10-digit) | 8542320000 |
| EU CN Code (8-digit) | 85423200 |
| US Duty Rate (MFN) | Free |
| EU Duty Rate (MFN) | 0% |
| Chapter | 85 |
| Heading | 8542 |
| Last Updated | 2026-05 |
Description
Electronic integrated circuits: memories
HS Code 854232 covers electronic integrated circuits, specifically memory chips like DRAM and Flash, with a US MFN duty rate of Free.
Frequently Asked Questions
What specific customs inspection risks should importers of memory chips under HTS 854232 anticipate?
The primary risk is classification disputes, as DRAM (8542.32.00) and Flash memory (8542.32.00) share the same subheading but have different technical characteristics; customs may inspect to verify the specific memory type and ensure it is not misclassified as a different integrated circuit or a complete memory module. Inspectors may also scrutinize the country of origin markings due to anti-dumping duties and trade remedy measures that frequently target certain memory chips from specific countries.
What are the primary cost-related considerations when importing memory chips (DRAM/Flash) under HTS 854232, beyond the product price?
Importers must account for the 25% Section 301 additional duties, as memory chips from China are on the active tariff list. Furthermore, these goods are subject to the Merchandise Processing Fee (MPF), typically 0.3464% of the entered value, as part of standard customs formalities.
Antidumping and Countervailing Duty Compliance for Memory Chips
Imports of DRAM and Flash memory chips are subject to multiple active U.S. antidumping and countervailing duty (AD/CVD) orders. Key orders include DRAM from Taiwan (A-583-848) and Korea (A-580-867), and NAND Flash memory from China (A-570-054). It is critical to declare the correct country of origin for the semiconductor wafer fabrication, not just assembly, as duties are country-specific. Importers must report the relevant AD/CVD case numbers and deposit estimated duties at entry. Failure to comply can result in significant retroactive duties, penalties, and seizure of merchandise.