HS Code for USB flash drive

USB flash drives are classified under HS code 8523.51, which specifically covers semiconductor media, solid-state, non-volatile storage devices. This classification is determined by the device's primary function as a storage medium for data, sound, or other phenomena. According to the Explanatory Notes to the Harmonized System, heading 8523 includes various types of media for recording, whether or not recorded. Subheading 8523.51 is reserved for devices that utilize semiconductor technology to retain data without the need for a continuous power supply. These devices typically consist of a printed circuit board housing a flash memory chip and a USB connector, all enclosed in a protective casing. The classification remains consistent regardless of whether the drive is empty or contains pre-loaded software, provided the storage function remains the essential character of the item under General Interpretative Rule (GIR) 3(b). The technical nature of the flash memory—being non-volatile and solid-state—distinguishes it from magnetic or optical media found elsewhere in Chapter 85.

Products Included

• USB thumb drives
• Jump drives and pen drives
• USB memory sticks
• Secure USB flash drives with hardware encryption
• Micro-USB and USB-C compatible flash storage

Common Misclassification

USB flash drives are frequently misclassified under HS code 8471.70, which covers storage units for automatic data processing machines. While they are used with computers, the specific heading for media (8523) takes precedence over the general heading for computer parts (8471) per Note 1(n) to Section XVI. Another common error is 8523.52 for smart cards, which have different internal architectures and interface protocols.

FAQ

What is the HS code for USB flash drive?

The primary HS code for a USB flash drive is 8523.51, categorized as a solid-state non-volatile storage device.

Does the HS code change if the drive contains pre-loaded data?

Generally, no. Under GIR 3(b), the drive is classified by its storage capacity, which provides its essential character, though some jurisdictions may apply different rules if the software value significantly exceeds the hardware value.