Chapter 85 covers electric motors, electrical equipment and parts thereof; sound recorders and reproducers, television image and sound recorders and reproducers, and parts and accessories thereof. This chapter is the most concentrated chapter of technology-intensive products in the HS classification, involving electronic components, household appliances, communication equipment, integrated circuits, etc. As a core component of electronic devices, memory naturally falls under this chapter. Heading 8542 covers integrated circuits: including monolithic integrated circuits and hybrid integrated circuits, as well as microelectronic assemblies. Memory belongs to semiconductor memory in monolithic integrated circuits, and whether or not packaged, it is classified under this heading. This heading is further subdivided by type (such as volatile/non-volatile, programmable, etc.) and use. Code 854232 is a 6-digit HS code. The first 2 digits '85' indicate Chapter 85 (electric motors, electrical equipment). Digits 3-4 '42' indicate heading 8542 (integrated circuits). Digits 5-6 '32' indicate subheading 8542.32, specifically memory. In HS 2022, 8542.32 is further subdivided into: 8542.31 (processors and controllers), 8542.32 (memory), 8542.33 (amplifiers), 8542.39 (other). Under the memory subheading, further distinction can be made in more detailed statistical codes based on technology type (such as DRAM, SRAM, flash memory, etc.). Memory is a typical semiconductor integrated circuit with the function of storing and reading data, and its core structure is a semiconductor device. It does not belong to 8541 (diodes, transistors and similar discrete devices), nor to 8543 (other electrical equipment not elsewhere specified in this chapter). Therefore, classification under 8542.32 is the only correct choice.

Product Name: The specific name of the declared commodity, such as 'memory', 'flash chip', etc., which must be consistent with the actual item. Brand: Fill in the manufacturer or brand name, such as Samsung, Micron, etc. If no brand, fill in 'no brand'. Model: Fill in the manufacturer's product model, such as K4B4G1646E-BYK0, which must be accurate and complete. Type: Specify the technology type of the memory, such as DRAM, SRAM, NAND Flash, NOR Flash, etc. Capacity: Fill in the storage capacity, such as 8GB, 256Mb, etc., with units specified. Use: Specify the application scenario of the memory, such as for mobile phones, computers, servers, etc. Package Type: Fill in the package type, such as BGA, TSOP, QFN, etc. If it is an unpackaged wafer, it must be noted. Whether Packaged: Clearly state whether packaging and testing have been completed. Unpackaged wafers are classified under 8542.32, and packaged ones are also classified here. Product Name: Memory (NAND Flash); Brand: Samsung; Model: K9F1G08U0E-SCB0; Type: NAND Flash; Capacity: 1Gb; Use: For mobile storage devices; Package Type: TSOP48; Whether Packaged: Yes. Mistakenly classifying finished memory modules (such as memory modules) under 8542, when they should actually be classified under 8473.30. Failing to distinguish volatile from non-volatile memory, leading to incorrect statistical codes. Ignoring packaging status; unpackaged wafers and packaged chips have the same classification but different declaration elements.

The core basis for classification is the notes to Chapter 85 of the Import and Export Tariff and the HS code table. Memory belongs to semiconductor memory, which is a type of monolithic integrated circuit, and conforms to the description of heading 8542. According to HS 2022, 8542.32 explicitly lists memory. Reference should also be made to the definition of integrated circuits in the Explanatory Notes: microelectronic devices with circuit functions formed on a substrate through semiconductor processes. Memory fully conforms to this definition, so it is classified under 8542.32. 8473.30 Computer parts and accessories: Finished modules such as memory modules are usually classified under 8473.30, as they constitute dedicated computer parts rather than a single integrated circuit. 8541.40 Photosensitive semiconductor devices: 8541.40 covers photosensitive devices such as LEDs and optocouplers, while memory is an electrical storage device and does not involve photoelectric conversion. 8542.31 Processors and controllers: 8542.31 covers integrated circuits with processing functions such as CPUs and MCUs, while memory only stores data and has no processing function. 8542.39 Other integrated circuits: 8542.39 is a residual subheading; memory already has an explicit listing and should not be classified here. 8523.51 Solid-state non-volatile storage devices: 8523.51 covers solid-state storage media such as USB drives and SD cards, which are complete storage devices rather than integrated circuits. Confirm whether the commodity is a single integrated circuit rather than a module containing multiple components. Confirm that the memory type (volatile/non-volatile) is consistent with the declaration. Confirm whether it is packaged; unpackaged wafers are also classified under 8542.32. Confirm that elements such as brand, model, and capacity are complete and accurate. Confirm that the use description is specific, avoiding general descriptions that lead to classification disputes.

What is the difference between HS code 854232 and 854231? 854232 is memory, and 854231 is processors and controllers. Memory is only used to store data, while processors have computing and control functions. For example, CPUs are classified under 854231, and memory chips under 854232. Should memory modules be classified under 854232? No, memory modules are assembled finished modules containing multiple memory chips and a PCB board, usually classified under 8473.30 (computer parts). 854232 only applies to a single memory integrated circuit. How are unpackaged memory wafers classified? Unpackaged memory wafers are still classified under 8542.32, because classification is based on the function and structure of the chip itself, not the packaging status. However, 'unpackaged' must be noted during declaration to comply with regulations. How can I check the import tariff rate for memory? You can check through the official website of the General Administration of Customs of China or the Import and Export Tariff. Enter HS code 854232 to view the MFN rate, interim rate, etc. Rates may change, so it is recommended to refer to the latest version. What are common errors when declaring memory? Common errors include: mistakenly declaring memory modules as 854232, failing to distinguish memory types, incorrect capacity units, missing brand or model, etc. These may lead to rejection or classification disputes. Which code should SSDs be classified under? SSDs are solid-state storage devices, usually classified under 8523.51 (solid-state non-volatile storage devices), not 854232. 854232 only applies to the memory chips within them. What regulatory conditions are required for memory exports? Memory exports may involve export controls, especially high-end chips. It is necessary to confirm whether they are listed in the Catalogue of Dual-Use Items and Technologies Subject to Import and Export License Administration and apply for the corresponding license. How can I determine whether memory is volatile or non-volatile? Volatile memory loses data after power-off, such as DRAM and SRAM; non-volatile memory retains data after power-off, such as NAND Flash and NOR Flash. The type must be accurately filled in during declaration.