Chapter 85 covers electrical machinery and equipment and parts thereof; sound recorders and reproducers, television image and sound recorders and reproducers, and parts and accessories of such articles. This chapter has an extremely broad scope, ranging from household appliances to semiconductor devices and integrated circuits. The core characteristic is that goods must operate by electrical energy or be parts of electrical apparatus. The boundary between this chapter and Chapter 84 (mechanical appliances) lies in whether the primary function is achieved by electronic/electrical means. Heading 8542 specifically refers to integrated circuits (ICs) and microassemblies. It includes: monolithic integrated circuits (such as processors, memories, amplifiers), hybrid integrated circuits, multichip integrated circuits, and smart cards containing integrated circuits, etc. Note: 8542 only covers integrated circuits themselves, not complete devices incorporating integrated circuits (e.g., complete mobile phones are classified under 8517). First 2 digits 85 = Chapter 85 (electrical machinery and equipment). Digits 3-4: 42 = heading 8542 (integrated circuits). Digits 5-6: 31 = subheading 854231, specifically "processors and controllers." This subheading is further subdivided: under 8542.31, further subdivisions are typically made based on whether memory is included, whether it is a microprocessor, etc. When classifying, it is necessary to confirm whether the goods are processors (executing instructions) or controllers (managing peripherals), and they must be in integrated circuit form, not functional modules assembled from discrete components. The goods are processors or controllers, which are integrated circuits that perform computing or control functions. They are not classified under 8542.32 (memories) or 8542.33 (amplifiers), nor under 8542.39 (other integrated circuits), because their core function is data processing or logic control. At the same time, they are not classified under 8541 (semiconductor devices) or 8534 (printed circuits), because they have been integrated into complete circuits.
Chapter
Chapter 85 covers electrical machinery and equipment and parts thereof; sound recorders and reproducers, television image and sound recorders and reproducers, and parts and accessories of such articles. This chapter has an extremely broad scope, ranging from household appliances to semiconductor devices and integrated circuits. The core characteristic is that goods must operate by electrical energy or be parts of electrical apparatus. The boundary between this chapter and Chapter 84 (mechanical appliances) lies in whether the primary function is achieved by electronic/electrical means.
Heading
Heading 8542 specifically refers to integrated circuits (ICs) and microassemblies. It includes: monolithic integrated circuits (such as processors, memories, amplifiers), hybrid integrated circuits, multichip integrated circuits, and smart cards containing integrated circuits, etc. Note: 8542 only covers integrated circuits themselves, not complete devices incorporating integrated circuits (e.g., complete mobile phones are classified under 8517).
Digit Breakdown
First 2 digits 85 = Chapter 85 (electrical machinery and equipment). Digits 3-4: 42 = heading 8542 (integrated circuits). Digits 5-6: 31 = subheading 854231, specifically "processors and controllers." This subheading is further subdivided: under 8542.31, further subdivisions are typically made based on whether memory is included, whether it is a microprocessor, etc. When classifying, it is necessary to confirm whether the goods are processors (executing instructions) or controllers (managing peripherals), and they must be in integrated circuit form, not functional modules assembled from discrete components.
Classification Basis
The goods are processors or controllers, which are integrated circuits that perform computing or control functions. They are not classified under 8542.32 (memories) or 8542.33 (amplifiers), nor under 8542.39 (other integrated circuits), because their core function is data processing or logic control. At the same time, they are not classified under 8541 (semiconductor devices) or 8534 (printed circuits), because they have been integrated into complete circuits.
📝 Declaration Elements
Product Name: The standard name of the declared goods, which should include the words "processor" or "controller" and indicate the model number. Use: Explain what equipment or system the processor/controller is used for, such as computers, mobile phones, industrial control boards, etc. Brand Type: Fill in foreign brand (OEM production), domestic brand, or no brand, and it must be consistent with the actual situation. Model: The complete model number assigned by the manufacturer, used to distinguish different specifications within the same series. Manufacturer Name: The name of the enterprise that actually produces the integrated circuit, which should be distinguished from the brand owner. Whether Memory Is Included: Clearly state whether the processor/controller integrates storage units (such as cache, registers). Processing Capability: Briefly describe the main technical parameters, such as bit width, main frequency, number of cores, etc., to assist classification. Package Type: Such as BGA, QFP, DIP, etc., which affects the determination of whether it is an integrated circuit. Product Name: Microprocessor; Use: For laptop computers; Brand Type: Foreign brand (OEM production); Model: Core i7-12700H; Manufacturer Name: Intel Corporation; Whether Memory Is Included: Yes (includes cache); Processing Capability: 14 cores, main frequency 2.3GHz; Package Type: BGA. Confusing processor and memory functions, leading to classification under 8542.32. Ignoring the "whether memory is included" element, which may cause customs to question the classification. Incorrect declaration of brand type, affecting intellectual property recordation and customs valuation.
Product Name
The standard name of the declared goods, which should include the words "processor" or "controller" and indicate the model number.
⚠️ Writing only "chip" or "IC," which is too general and does not reflect the processing/control function.
Use
Explain what equipment or system the processor/controller is used for, such as computers, mobile phones, industrial control boards, etc.
⚠️ Filling in "electronic" or "general purpose," without specifying the application scenario.
Brand Type
Fill in foreign brand (OEM production), domestic brand, or no brand, and it must be consistent with the actual situation.
⚠️ Misreporting OEM products as domestic brands, leading to subsequent customs valuation or intellectual property issues.
Model
The complete model number assigned by the manufacturer, used to distinguish different specifications within the same series.
⚠️ Writing only the series name (e.g., i7) without the specific model number (e.g., i7-12700K).
Manufacturer Name
The name of the enterprise that actually produces the integrated circuit, which should be distinguished from the brand owner.
⚠️ Filling in the brand owner (e.g., Intel) directly as the manufacturer, ignoring the foundry.
Whether Memory Is Included
Clearly state whether the processor/controller integrates storage units (such as cache, registers).
⚠️ Mistakenly treating processor cache as independent memory and classifying it under 8542.32.
Processing Capability
Briefly describe the main technical parameters, such as bit width, main frequency, number of cores, etc., to assist classification.
⚠️ Incomplete filling, resulting in customs being unable to determine whether it is a processor.
Package Type
Such as BGA, QFP, DIP, etc., which affects the determination of whether it is an integrated circuit.
⚠️ Misreporting an already packaged module as an unpackaged wafer.
Example： Product Name: Microprocessor; Use: For laptop computers; Brand Type: Foreign brand (OEM production); Model: Core i7-12700H; Manufacturer Name: Intel Corporation; Whether Memory Is Included: Yes (includes cache); Processing Capability: 14 cores, main frequency 2.3GHz; Package Type: BGA.
Common Mistakes：
Confusing processor and memory functions, leading to classification under 8542.32.
Ignoring the "whether memory is included" element, which may cause customs to question the classification.
Incorrect declaration of brand type, affecting intellectual property recordation and customs valuation.
🎯 Classification Logic
Core basis for classification: the goods must be in integrated circuit form, and the primary function must be data processing or logic control. According to the Explanatory Notes, processors generally refer to integrated circuits that execute instructions and perform arithmetic and logic operations; controllers refer to integrated circuits that manage peripherals and timing control. If the goods are control boards composed of discrete components, they are classified under 8537 or 8543. If they are memories, they are classified under 8542.32. If they are amplifiers, they are classified under 8542.33. 8542.32 Memories: The primary function of memories is to store data, while the primary function of processors/controllers is computing or control. If a chip has both storage and processing functions, classify according to the primary function. 8542.33 Amplifiers: Amplifiers are used for signal amplification and do not execute instruction processing. Processors/controllers have logic operation units. 8542.39 Other integrated circuits: When processors/controllers are not specifically named or their functions are unclear, they may be classified under this subheading. However, 8542.31 takes precedence. 8537.10 Control boards: Control boards are printed circuit boards equipped with multiple components, while 8542.31 is a single integrated circuit chip. 8541.40 Photosensitive semiconductor devices: Photosensitive devices are based on the photoelectric effect, while processors are based on logic operations of electrical signals. Has it been confirmed that the goods are integrated circuits? Is the primary function processing or control? Does it contain memory? What is the proportion? Has it been packaged? Has it been combined with other components into a module?
Basis
Core basis for classification: the goods must be in integrated circuit form, and the primary function must be data processing or logic control. According to the Explanatory Notes, processors generally refer to integrated circuits that execute instructions and perform arithmetic and logic operations; controllers refer to integrated circuits that manage peripherals and timing control. If the goods are control boards composed of discrete components, they are classified under 8537 or 8543. If they are memories, they are classified under 8542.32. If they are amplifiers, they are classified under 8542.33.
Confused Codes：
8542.32 - Memories
The primary function of memories is to store data, while the primary function of processors/controllers is computing or control. If a chip has both storage and processing functions, classify according to the primary function.
8542.33 - Amplifiers
Amplifiers are used for signal amplification and do not execute instruction processing. Processors/controllers have logic operation units.
8542.39 - Other integrated circuits
When processors/controllers are not specifically named or their functions are unclear, they may be classified under this subheading. However, 8542.31 takes precedence.
8537.10 - Control boards
Control boards are printed circuit boards equipped with multiple components, while 8542.31 is a single integrated circuit chip.
8541.40 - Photosensitive semiconductor devices
Photosensitive devices are based on the photoelectric effect, while processors are based on logic operations of electrical signals.
Self-Check：
✓ Has it been confirmed that the goods are integrated circuits?
✓ Is the primary function processing or control?
✓ Does it contain memory? What is the proportion?
✓ Has it been packaged?
✓ Has it been combined with other components into a module?
❓ FAQ
How can one determine whether a chip is a processor or a controller? Processors generally execute a general instruction set and perform arithmetic and logic operations; controllers manage specific peripherals or timing. If the chip datasheet indicates CPU, MPU, MCU, etc., it is generally classified under 8542.31. If it is a dedicated control chip (such as a PWM controller), it is also classified under this subheading. Does a processor chip with cache affect classification? No. Cache is a storage unit integrated inside the processor, but the overall function is still processing, so it is classified under 8542.31. If it is an independently packaged memory chip, it is classified under 8542.32. What declaration elements are required for importing processor chips? Product name, use, brand type, model, manufacturer, whether memory is included, processing capability, package type, etc. are required. The specific requirements shall be subject to the latest customs requirements. It is recommended to refer to the Customs Administration of the People's Republic of China's Catalogue of Specifications for the Declaration of Import and Export Commodities. How can the tariff rate for processor chips be checked? The most-favored-nation rate, interim rate, etc. can be checked through the official website of the General Administration of Customs or the Import and Export Tariff. Note that tariff rates are subject to adjustment; it is recommended to rely on the latest tariff schedule at the time of declaration. At the same time, attention may be paid to preferential rates under free trade agreements. If a processor chip is used in a mobile phone, is the classification different? Classification does not change due to end use. As long as the chip itself is a processor, it is still classified under 8542.31. Complete mobile phones are classified under 8517, but when chips are imported separately, they are classified as integrated circuits. How are processor chips and memory chips packaged together classified? If the primary function after combined packaging is processing, classify under 8542.31; if the primary function is storage, classify under 8542.32. The primary function must be determined based on technical specifications. For cross-border e-commerce retail imports of processor chips, does the same HS code apply? Yes, the HS code is internationally uniform, and cross-border e-commerce retail imports must also be classified according to the same rules. However, attention should be paid to the differences between personal items and goods declaration, as well as the possible applicable personal postal articles tax or cross-border e-commerce comprehensive tax. How should the brand type be filled in at the time of declaration? Brand types are divided into no brand, domestic brand, foreign brand (OEM production), and foreign brand (other). For OEM-produced chips, if a foreign brand is used, "foreign brand (OEM production)" should be selected.
Q: How can one determine whether a chip is a processor or a controller?
A: Processors generally execute a general instruction set and perform arithmetic and logic operations; controllers manage specific peripherals or timing. If the chip datasheet indicates CPU, MPU, MCU, etc., it is generally classified under 8542.31. If it is a dedicated control chip (such as a PWM controller), it is also classified under this subheading.
Q: Does a processor chip with cache affect classification?
A: No. Cache is a storage unit integrated inside the processor, but the overall function is still processing, so it is classified under 8542.31. If it is an independently packaged memory chip, it is classified under 8542.32.
Q: What declaration elements are required for importing processor chips?
A: Product name, use, brand type, model, manufacturer, whether memory is included, processing capability, package type, etc. are required. The specific requirements shall be subject to the latest customs requirements. It is recommended to refer to the Customs Administration of the People's Republic of China's Catalogue of Specifications for the Declaration of Import and Export Commodities.
Q: How can the tariff rate for processor chips be checked?
A: The most-favored-nation rate, interim rate, etc. can be checked through the official website of the General Administration of Customs or the Import and Export Tariff. Note that tariff rates are subject to adjustment; it is recommended to rely on the latest tariff schedule at the time of declaration. At the same time, attention may be paid to preferential rates under free trade agreements.
Q: If a processor chip is used in a mobile phone, is the classification different?
A: Classification does not change due to end use. As long as the chip itself is a processor, it is still classified under 8542.31. Complete mobile phones are classified under 8517, but when chips are imported separately, they are classified as integrated circuits.
Q: How are processor chips and memory chips packaged together classified?
A: If the primary function after combined packaging is processing, classify under 8542.31; if the primary function is storage, classify under 8542.32. The primary function must be determined based on technical specifications.
Q: For cross-border e-commerce retail imports of processor chips, does the same HS code apply?
A: Yes, the HS code is internationally uniform, and cross-border e-commerce retail imports must also be classified according to the same rules. However, attention should be paid to the differences between personal items and goods declaration, as well as the possible applicable personal postal articles tax or cross-border e-commerce comprehensive tax.
Q: How should the brand type be filled in at the time of declaration?
A: Brand types are divided into no brand, domestic brand, foreign brand (OEM production), and foreign brand (other). For OEM-produced chips, if a foreign brand is used, "foreign brand (OEM production)" should be selected.
⚠️ Disclaimer: HS code classification, declaration elements, tariff rates and regulatory conditions on this page are for reference only and do not constitute legal advice on customs classification. Tariff rates and regulations are subject to change; the latest announcements from the General Administration of Customs and on-site determinations shall prevail. Please consult professional customs brokers or customs authorities before import/export.