HS Code for IC manufacturing machine

Machines used for the manufacture of electronic integrated circuits (ICs) are classified under HS code 8486.20. Heading 8486 is a specialized heading created to consolidate equipment used in the semiconductor industry. This classification is governed by Note 9 to Chapter 84, which specifies that heading 8486 takes precedence over any other heading in the Nomenclature for machines that meet its description. Subheading 8486.20 specifically covers machines and apparatus for the manufacture of semiconductor devices or electronic integrated circuits. This includes a wide array of high-tech equipment used in cleanroom environments, such as those used for thin-film deposition, etching, and photolithography. The logic behind this specific classification is to provide a unified category for the complex machinery required in semiconductor fabrication, which previously might have been scattered across various headings in Chapters 84 and 85. By using 8486.20, customs authorities can better track the movement of critical technology used in the electronics supply chain. The machines included here are those that perform the actual fabrication steps on the silicon wafer, from the initial layering to the final dicing of the chips before packaging.

Products Included

• Photolithography equipment (steppers and scanners)
• Chemical Vapor Deposition (CVD) machines
• Ion implanters for wafer doping
• Plasma etching systems
• Wafer dicing saws
• Spin-coating machines for photoresist application

Common Misclassification

These machines are often misclassified under 8456 (machine tools for removing material by laser or ultrasonic processes) or 8543 (electrical machines with individual functions). However, Note 9 to Chapter 84 explicitly directs that if a machine is used for IC manufacturing, it must be classified in 8486, regardless of its technology. Another confusion arises with IC testers, which belong in 9030.82.

FAQ

What is the HS code for IC manufacturing machines?

The primary HS code for machines used to manufacture integrated circuits is 8486.20.

Does this code include machines for making printed circuit boards (PCBs)?

No, machines for the manufacture of PCBs are generally classified under HS code 8486.30 or other specific headings in Chapter 84.