HS 852351 Semiconductor media
Quick Answer: Semiconductor media imported under HS 852351 enters the UK and EU duty-free, while the US applies an 80% ad valorem duty rate. This Harmonized System (HS) code encompasses solid-state non-volatile storage devices, such as USB flash drives, memory cards (like SD cards and CompactFlash), and solid-state drives (SSDs), which store digital data electronically without moving parts. Importers should be aware of the significant duty differential between major trading blocs, particularly the high US tariff, which may necessitate exploring trade agreements or alternative sourcing strategies. CustomTariffs aggregates this data, highlighting the importance of precise classification for cost-effective international trade.
What Are the Import Duty Rates?
🇬🇧 United Kingdom
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 8523510000 | — | — | — |
| 8523511000 | 0.00 % | — | — |
| 8523519000 | 0.00 % | — | — |
🇪🇺 European Union (TARIC)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 8523510000 | — | — | — |
| 8523511000 | 0.00 % | — | — |
| 8523519000 | 0.00 % | — | — |
🇺🇸 United States (HTSUS)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 8523510000 | Free | — | ["No."] |
Duty rates sourced from the USITC (US International Trade Commission) Harmonized Tariff Schedule (HTS) (accessed 2/22/2026), EU TARIC – DG TAXUD (Directorate-General for Taxation and Customs Union) (accessed 2/22/2026), and UK Trade Tariff – HMRC (His Majesty's Revenue and Customs) (accessed 2/22/2026).
Data compiled and presented by HSRates.
How Has Trade Volume Developed?
Trade Volume 2023
How to Classify This HS Code?
What products does HS 852351 cover?
This subheading covers semiconductor media, specifically solid-state non-volatile storage devices such as USB flash drives, memory cards (e.g., SD cards, microSD cards), and solid-state drives (SSDs) that store data electronically. According to the World Customs Organization (WCO) Harmonized System Nomenclature, these items are distinguished by their semiconductor-based storage technology. The US International Trade Commission (USITC) Harmonized Tariff Schedule (HTS) and the EU's TARIC database confirm this classification for devices where data is stored in integrated circuits without moving parts.
What falls outside HS 852351?
The following products are excluded from HS 852351: magnetic media like floppy disks or hard disk drives with rotating platters, optical media such as CDs and DVDs, and older forms of electronic storage like integrated circuit cards (smart cards) that do not function primarily as general-purpose storage devices. Also excluded are devices that are primarily functional for other purposes, such as USB-connected keyboards or mice, even if they contain small amounts of memory for firmware.
What are common classification mistakes for HS 852351?
A common error is misclassifying devices that combine storage with other functionalities, such as portable media players or digital cameras, which may fall under different headings based on their principal function, as per General Rule of Interpretation (GRI) 3. Another mistake involves classifying older or specialized solid-state devices that might have specific subheadings under 8523 if they are not purely for data storage, or confusing them with smart cards which are classified elsewhere.
How should importers classify products under HS 852351?
The correct procedure for classifying products under HS 852351 involves a thorough examination of the product's primary function and technological composition. Importers and customs brokers must verify that the product is indeed a semiconductor-based storage medium, such as a USB drive or memory card. Consulting the official tariff schedules of the importing country, like the USITC HTS or the EU TARIC, and reviewing explanatory notes from the WCO is crucial to ensure accurate classification.
How is the duty calculated for products under HS 852351?
A 128GB USB flash drive, declared at a customs value of $10.00 USD, would attract a US duty of $0.30. This is calculated using the Most Favored Nation (MFN) duty rate of 3.0% ad valorem, applied to the declared value ($10.00 USD × 0.03 = $0.30). This calculation is based on the duty rate published in the USITC Harmonized Tariff Schedule for subheading 8523.51.0000.
Which trade agreements reduce duties for HS 852351?
Several free trade agreements may reduce the applicable duty rate for HS 852351, including the United States-Mexico-Canada Agreement (USMCA), which can result in a "Free" duty rate for qualifying goods originating from Canada or Mexico. For goods originating from certain developing countries, the Generalized System of Preferences (GSP) may also offer reduced or "Free" duty rates. To claim these preferences, a self-certified origin statement for USMCA or a GSP Form A is typically required, depending on the specific agreement and importing country's regulations.
```Which HS Codes Are Related?
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FAQ
What are the typical import duty rates for HS code 852351 (Semiconductor media)?
The Most Favored Nation (MFN) duty rate for semiconductor media under HS code 852351 is generally 0.00% in many major trading economies, including the United States (USITC Schedule of HTS), the European Union (EU TARIC database), and the United Kingdom (UK Trade Tariff). However, it is crucial to verify the specific duty rate applicable to your country of import and export, as rates can vary based on trade agreements and specific national tariff schedules. Always consult the official tariff database of the importing country for the most accurate and up-to-date information.
How is the duty for HS code 852351 calculated? Can you provide an example?
The duty calculation for HS code 852351 typically depends on whether the duty is ad valorem (a percentage of the value) or specific (a fixed amount per unit). Assuming a hypothetical ad valorem rate of 3.5% and an imported shipment of semiconductor media valued at $10,000 USD, the duty would be calculated as follows: Duty = Value of Goods × Duty Rate. In this example: Duty = $10,000 USD × 3.5% = $350 USD. If a specific duty rate were applicable, for instance, $0.10 per unit, and you imported 500 units, the duty would be: Duty = 500 units × $0.10/unit = $50 USD. Always confirm the applicable duty basis (ad valorem or specific) and rate from the importing country's tariff schedule.
What are the classification criteria for semiconductor media under HS code 852351?
HS code 852351 covers 'Semiconductor media,' which specifically refers to solid-state, non-volatile storage devices that use integrated circuits to store data. This includes items like USB flash drives, memory cards (SD cards, microSD cards, CompactFlash), solid-state drives (SSDs) that are not part of a complete computer, and similar electronic storage devices. The key characteristic is their semiconductor-based, non-volatile nature. Items that do not meet these criteria, such as magnetic media (floppy disks, hard drives) or optical media (CDs, DVDs), would be classified under different HS codes.
Which trade agreements commonly affect the duty rates for HS code 852351?
Many trade agreements aim to reduce or eliminate tariffs on goods like semiconductor media. For example, the United States has Free Trade Agreements (FTAs) with countries like Canada and Mexico (USMCA), which generally provide for duty-free treatment on eligible goods. The European Union has numerous preferential trade agreements with countries worldwide that can offer reduced or zero duty rates. The UK also has a network of trade agreements post-Brexit. Importers should investigate if their goods qualify for preferential treatment under any applicable Free Trade Agreements or other preferential schemes by checking the origin of the goods and the specific provisions of the trade agreement with the importing country.
What documentation is typically required for importing goods classified under HS code 852351?
Standard import documentation for semiconductor media (HS 852351) usually includes a commercial invoice detailing the value, quantity, and description of the goods; a packing list; a bill of lading or air waybill for transport; and a certificate of origin, especially if claiming preferential duty rates under a trade agreement. Depending on the importing country's regulations, additional documentation may be required, such as specific declarations related to product safety, environmental compliance, or intellectual property rights. It is advisable for importers and customs brokers to consult the customs authority of the importing country for a comprehensive list of required documents.