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, but explicitly excludes goods excluded by the notes to Section XVI. The core issue is whether the goods have an electrical or electronic function and are not more specifically classified under other chapters. Heading 8542 covers integrated circuits (ICs) and parts thereof. Integrated circuits refer to circuits formed by semiconductor processes or thick-film or thin-film processes, in which circuit elements (transistors, diodes, resistors, capacitors, etc.) are inseparably combined on a single substrate, or combined on an insulating substrate to form a circuit module with a specific function. This heading includes monolithic integrated circuits, hybrid integrated circuits, multi-chip integrated circuits, and memories, etc., but does not include circuit boards merely assembled from discrete components. First 2 digits 85: belongs to Chapter 85, representing electrical machinery and equipment and parts thereof. Digits 3-4, 42: represents heading 8542, i.e., integrated circuits. Digits 5-6, 90: represents subheading 854290, i.e., parts of integrated circuits. Therefore, 854290 specifically refers to parts used for integrated circuits (8542), which are not themselves complete integrated circuits but are constituent parts thereof, such as diced semiconductor wafers, chip carriers, lead frames, packaging housings, etc. Note: if the part itself is a complete integrated circuit, it is classified under other subheadings of 8542, not 854290. This commodity is classified under 854290 because it is a dedicated part of an integrated circuit, not a complete integrated circuit. If it were a complete integrated circuit, it should be classified under subheadings 854231 to 854239, etc.; if it were a discrete device, it would be classified under 8541; if it were a printed circuit assembly, it might be classified under 8548 or according to the complete machine. 854290 specifically covers parts of integrated circuits not named in other subheadings, reflecting the principle of distinguishing parts from complete articles.
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, but explicitly excludes goods excluded by the notes to Section XVI. The core issue is whether the goods have an electrical or electronic function and are not more specifically classified under other chapters.
Heading
Heading 8542 covers integrated circuits (ICs) and parts thereof. Integrated circuits refer to circuits formed by semiconductor processes or thick-film or thin-film processes, in which circuit elements (transistors, diodes, resistors, capacitors, etc.) are inseparably combined on a single substrate, or combined on an insulating substrate to form a circuit module with a specific function. This heading includes monolithic integrated circuits, hybrid integrated circuits, multi-chip integrated circuits, and memories, etc., but does not include circuit boards merely assembled from discrete components.
Digit Breakdown
First 2 digits 85: belongs to Chapter 85, representing electrical machinery and equipment and parts thereof. Digits 3-4, 42: represents heading 8542, i.e., integrated circuits. Digits 5-6, 90: represents subheading 854290, i.e., parts of integrated circuits. Therefore, 854290 specifically refers to parts used for integrated circuits (8542), which are not themselves complete integrated circuits but are constituent parts thereof, such as diced semiconductor wafers, chip carriers, lead frames, packaging housings, etc. Note: if the part itself is a complete integrated circuit, it is classified under other subheadings of 8542, not 854290.
Classification Basis
This commodity is classified under 854290 because it is a dedicated part of an integrated circuit, not a complete integrated circuit. If it were a complete integrated circuit, it should be classified under subheadings 854231 to 854239, etc.; if it were a discrete device, it would be classified under 8541; if it were a printed circuit assembly, it might be classified under 8548 or according to the complete machine. 854290 specifically covers parts of integrated circuits not named in other subheadings, reflecting the principle of distinguishing parts from complete articles.
📝 Declaration Elements
Product Name: The commodity name should be filled in in detail, such as "lead frame for integrated circuits," "semiconductor wafer (diced)," "integrated circuit packaging housing," etc., avoiding the general term "parts." Use: State the type of integrated circuit for which the part is dedicated, such as "for mobile phone processor chip packaging," "for memory module assembly." Material: List the main materials, such as "copper alloy," "plastic," "ceramic," "silicon," etc. Material affects classification. Brand: Fill in the manufacturer or brand; if there is no brand, indicate "no brand." Model: Fill in the specific model or specification, such as "LF-1234," "SOP-8," etc. Diced or Not: For wafer-type parts, indicate "diced" or "undiced"; undiced wafers may be classified under other codes. Encapsulated or Not: State whether the part has completed encapsulation, such as "not encapsulated," "encapsulated but not tested." Customs declaration form filling example:
Product Name: Lead frame for integrated circuits
Use: Dedicated for mobile phone processor chip packaging
Material: Copper alloy
Brand: ABC
Model: LF-1234
Diced or Not: Not applicable
Encapsulated or Not: Not encapsulated
Specifications: Length 10mm × Width 10mm × Thickness 0.2mm
Remarks: This part is a dedicated part for integrated circuits, not a complete integrated circuit. Misreporting a complete integrated circuit as a part, resulting in classification under 854290, when it should actually be classified under 854231, etc. Failure to state dedication; if the part is general-purpose, it may be classified under other headings. For wafer-type parts, failure to distinguish diced/undiced; undiced wafers are generally classified under 854290.
Product Name
The commodity name should be filled in in detail, such as "lead frame for integrated circuits," "semiconductor wafer (diced)," "integrated circuit packaging housing," etc., avoiding the general term "parts."
⚠️ Writing only "IC parts" or "electronic parts," resulting in classification difficulties.
Use
State the type of integrated circuit for which the part is dedicated, such as "for mobile phone processor chip packaging," "for memory module assembly."
⚠️ Writing "for electronic equipment," which is too broad to determine dedication.
Material
List the main materials, such as "copper alloy," "plastic," "ceramic," "silicon," etc. Material affects classification.
⚠️ Ignoring material, such as misreporting a ceramic packaging housing as plastic.
Brand
Fill in the manufacturer or brand; if there is no brand, indicate "no brand."
⚠️ Confusing brand with model, or omitting the brand.
Model
Fill in the specific model or specification, such as "LF-1234," "SOP-8," etc.
⚠️ Incomplete model entry or inconsistency with the actual goods.
Diced or Not
For wafer-type parts, indicate "diced" or "undiced"; undiced wafers may be classified under other codes.
⚠️ Reporting undiced wafers as diced, resulting in incorrect classification.
Encapsulated or Not
State whether the part has completed encapsulation, such as "not encapsulated," "encapsulated but not tested."
⚠️ Misreporting an encapsulated chip as a part.
Example: Customs declaration form filling example:
Product Name: Lead frame for integrated circuits
Use: Dedicated for mobile phone processor chip packaging
Material: Copper alloy
Brand: ABC
Model: LF-1234
Diced or Not: Not applicable
Encapsulated or Not: Not encapsulated
Specifications: Length 10mm × Width 10mm × Thickness 0.2mm
Remarks: This part is a dedicated part for integrated circuits, not a complete integrated circuit.
Common Mistakes:
Misreporting a complete integrated circuit as a part, resulting in classification under 854290, when it should actually be classified under 854231, etc.
Failure to state dedication; if the part is general-purpose, it may be classified under other headings.
For wafer-type parts, failure to distinguish diced/undiced; undiced wafers are generally classified under 854290.
🎯 Classification Logic
Core classification determination basis: First confirm whether the commodity is a dedicated part of an integrated circuit, i.e., whether it is dedicated for use with integrated circuits under 8542 and is not itself a complete integrated circuit. Second, check whether there is a more specific listing under other headings, such as discrete devices under 8541, printed circuits under 8534, etc. Finally, according to the General Rules for the Interpretation of the Harmonized System, if it cannot be distinguished, classify according to the essential character. For parts, two conditions must be met: "dedication" and "not a complete article." 854231 Processors and controllers: 854231 is a complete integrated circuit with processing functions; 854290 is a part thereof and does not have complete functions. 854232 Memories: 854232 is a complete memory integrated circuit; 854290 is a part of a memory, such as gold fingers on a memory module, housing, etc. 854110 Diodes: 854110 is a discrete device diode; 854290 is a part of an integrated circuit, usually an integration of multiple elements. 853400 Printed circuits: 853400 is a bare printed circuit board; 854290 is a part of an integrated circuit, which may be included on a printed circuit but is not itself a circuit board. 854890 Other electrical parts: 854890 is electrical parts not named under other headings; 854290 specifically refers to integrated circuit parts and is more targeted. Is the part dedicated for use with 8542 integrated circuits? Is the part a complete integrated circuit? Is there a more specific listing under other headings? Do the material and function support classification under 854290? Is it diced or encapsulated?
Basis
Core classification determination basis: First confirm whether the commodity is a dedicated part of an integrated circuit, i.e., whether it is dedicated for use with integrated circuits under 8542 and is not itself a complete integrated circuit. Second, check whether there is a more specific listing under other headings, such as discrete devices under 8541, printed circuits under 8534, etc. Finally, according to the General Rules for the Interpretation of the Harmonized System, if it cannot be distinguished, classify according to the essential character. For parts, two conditions must be met: "dedication" and "not a complete article."
Confused Codes:
854231 - Processors and controllers
854231 is a complete integrated circuit with processing functions; 854290 is a part thereof and does not have complete functions.
854232 - Memories
854232 is a complete memory integrated circuit; 854290 is a part of a memory, such as gold fingers on a memory module, housing, etc.
854110 - Diodes
854110 is a discrete device diode; 854290 is a part of an integrated circuit, usually an integration of multiple elements.
853400 - Printed circuits
853400 is a bare printed circuit board; 854290 is a part of an integrated circuit, which may be included on a printed circuit but is not itself a circuit board.
854890 - Other electrical parts
854890 is electrical parts not named under other headings; 854290 specifically refers to integrated circuit parts and is more targeted.
Self-Check:
✓ Is the part dedicated for use with 8542 integrated circuits?
✓ Is the part a complete integrated circuit?
✓ Is there a more specific listing under other headings?
✓ Do the material and function support classification under 854290?
✓ Is it diced or encapsulated?
❓ FAQ
How can one determine whether a part is an integrated circuit part or another electrical part? The key is dedication: if the part is dedicated for use with integrated circuits (such as lead frames, packaging housings, wafers) and is not itself a complete integrated circuit, it is classified under 854290. If it is general-purpose or used for other electrical equipment, it may be classified under 854890 or other headings. Should diced semiconductor wafers be classified under 854290? Yes, diced but unencapsulated semiconductor wafers, if dedicated for use with integrated circuits, are generally classified under 854290. However, if a complete circuit has been formed and it has functions, it may be classified under 854231, etc. Undiced wafers are generally classified under 3818 or 854290, depending on the specific state. How are integrated circuit packaging housings classified? If a packaging housing is dedicated for use with integrated circuits and is made of plastic, ceramic, etc., it is generally classified under 854290. However, if the housing itself carries circuits or connectors, it may be classified under other headings. Proof of dedication is required. How can the import tariff rate for 854290 be checked? Tariff rates change; it is recommended to consult the "Import and Export Tariff of the People's Republic of China" issued by the General Administration of Customs of China or check through the "Customs Classification Pre-ruling" system. You may also use the tariff inquiry tool on the official website of the General Administration of Customs, entering the code and country of origin to obtain the latest tariff rate. If an integrated circuit part is a kit composed of multiple parts, how is it classified? If the kit already has the character of a complete integrated circuit, it should be classified as a complete integrated circuit; if it is merely a kit of parts and is not assembled, it is generally classified as parts, but it is necessary to determine whether it constitutes essential character according to General Rule 3(b). It is recommended to provide a detailed list and use. What is the main difference between 854290 and 854890? 854290 specifically refers to parts of integrated circuits, while 854890 is electrical parts not named under other headings. If a part is dedicated for use with integrated circuits, priority is given to classification under 854290; if dedication cannot be proven, it is classified under 854890. How should cross-border e-commerce sales of integrated circuit parts be declared? It is necessary to truthfully declare elements such as product name, use, material, brand, and model, and ensure accurate classification. For small parcels, declaration may be simplified, but detailed information should be retained for inspection. It is recommended to use classification opinions recognized by customs. Are there export controls on integrated circuit parts? Some high-performance integrated circuits and their parts may be subject to export controls and require licenses. For details, consult the "Catalogue of Dual-Use Items and Technologies Subject to Import and Export License Administration." Enterprises should pay attention to the latest regulations to avoid violations.
Q: How can one determine whether a part is an integrated circuit part or another electrical part?
A: The key is dedication: if the part is dedicated for use with integrated circuits (such as lead frames, packaging housings, wafers) and is not itself a complete integrated circuit, it is classified under 854290. If it is general-purpose or used for other electrical equipment, it may be classified under 854890 or other headings.
Q: Should diced semiconductor wafers be classified under 854290?
A: Yes, diced but unencapsulated semiconductor wafers, if dedicated for use with integrated circuits, are generally classified under 854290. However, if a complete circuit has been formed and it has functions, it may be classified under 854231, etc. Undiced wafers are generally classified under 3818 or 854290, depending on the specific state.
Q: How are integrated circuit packaging housings classified?
A: If a packaging housing is dedicated for use with integrated circuits and is made of plastic, ceramic, etc., it is generally classified under 854290. However, if the housing itself carries circuits or connectors, it may be classified under other headings. Proof of dedication is required.
Q: How can the import tariff rate for 854290 be checked?
A: Tariff rates change; it is recommended to consult the "Import and Export Tariff of the People's Republic of China" issued by the General Administration of Customs of China or check through the "Customs Classification Pre-ruling" system. You may also use the tariff inquiry tool on the official website of the General Administration of Customs, entering the code and country of origin to obtain the latest tariff rate.
Q: If an integrated circuit part is a kit composed of multiple parts, how is it classified?
A: If the kit already has the character of a complete integrated circuit, it should be classified as a complete integrated circuit; if it is merely a kit of parts and is not assembled, it is generally classified as parts, but it is necessary to determine whether it constitutes essential character according to General Rule 3(b). It is recommended to provide a detailed list and use.
Q: What is the main difference between 854290 and 854890?
A: 854290 specifically refers to parts of integrated circuits, while 854890 is electrical parts not named under other headings. If a part is dedicated for use with integrated circuits, priority is given to classification under 854290; if dedication cannot be proven, it is classified under 854890.
Q: How should cross-border e-commerce sales of integrated circuit parts be declared?
A: It is necessary to truthfully declare elements such as product name, use, material, brand, and model, and ensure accurate classification. For small parcels, declaration may be simplified, but detailed information should be retained for inspection. It is recommended to use classification opinions recognized by customs.
Q: Are there export controls on integrated circuit parts?
A: Some high-performance integrated circuits and their parts may be subject to export controls and require licenses. For details, consult the "Catalogue of Dual-Use Items and Technologies Subject to Import and Export License Administration." Enterprises should pay attention to the latest regulations to avoid violations.
⚠️ 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.