HS Code for Flash memory

Flash memory is classified under HS code 8542.32, which specifically covers electronic integrated circuits designed as memories. This classification is determined by the physical and functional nature of the product as a semiconductor device. According to the General Rules of Interpretation (GRI) 1 and 6, the product is identified by its primary function as a non-volatile computer storage chip that can be electrically erased and reprogrammed. Unlike volatile memory, flash memory retains data without a continuous power supply, making it a critical component in modern electronics. The classification under 8542 is strictly reserved for the integrated circuit itself—the packaged chip or die—rather than the finished storage peripheral. This distinction is vital for customs compliance, as the duty rates and regulatory requirements for components often differ significantly from those of finished consumer electronics. The technical architecture, whether NAND or NOR, does not change the primary heading but may influence specific national tariff subheadings.

Products Included

• NAND flash memory chips
• NOR flash memory chips
• EEPROM integrated circuits
• Multi-chip packages (MCPs) containing only memory
• Memory dies and wafers

Common Misclassification

The most frequent misclassification occurs with HS code 8523.51, which covers solid-state non-volatile storage devices. This includes finished products like USB flash drives, SD cards, and Solid State Drives (SSDs). While these devices contain flash memory, they are considered functional units with additional components like controllers and connectors. HS code 8542.32 is exclusively for the semiconductor component itself. Another error is 8542.31, which is for processors and controllers; flash memory lacks the logic processing capabilities required for this heading.

FAQ

What is the HS code for flash memory?

The HS code for flash memory as an integrated circuit component is 8542.32.

How does it differ from an SSD classification?

An SSD is a finished storage device classified under 8523.51, whereas flash memory is the individual integrated circuit component classified under 8542.32.