Import Duty on Electronics: HS Code Guide (2026)

TL;DR: Most consumer electronics enter the US duty-free under the WTO Information Technology Agreement (ITA), but Chinese-origin goods face Section 301 surcharges of 7.5%--100% on top. A laptop shipped from Shenzhen may show "Free" in the tariff schedule yet carry a 20%+ effective duty rate. This guide covers HS codes, MFN rates, and additional tariffs for every major electronics category across the US, EU, and UK.

What Is the Information Technology Agreement and Why Does It Matter for Electronics Importers?

Key Takeaways:

• The WTO Information Technology Agreement (ITA) eliminates MFN duties on most finished electronics in the US, EU, and UK -- but it does not override Section 301 or IEEPA tariffs on Chinese-origin goods.
• Laptops (HS 8471.30) enter duty-free under ITA in all three jurisdictions, yet face 7.5%--20% Section 301 surcharges from China.
• Semiconductors (HS 8541/8542) carry a 50% Section 301 tariff from China since January 2025 -- the highest rate for any electronics component.
• Lithium-ion batteries (HS 8507.60) face a 25% Section 301 tariff, making battery sourcing one of the most cost-sensitive decisions for electronics importers.
• EU and UK rates are generally low (0%--4.7%) for ITA-covered products, but cables, connectors, and audio equipment often fall outside ITA coverage.

The WTO Information Technology Agreement (ITA), signed in 1996 and expanded in 2015 (ITA-II), commits 82 WTO members -- including the US, all EU member states, and the UK -- to eliminate customs duties on a defined list of information technology products. According to the WTO, the ITA covers approximately $2.6 trillion in annual global trade, making it the largest sectoral tariff-elimination agreement in WTO history.

For electronics importers, the ITA is the reason most finished consumer electronics -- laptops, smartphones, tablets, monitors, and semiconductors -- carry a 0% MFN duty rate across the US, EU, and UK. However, the ITA only covers the base MFN rate. It does not shield importers from additional tariffs under Section 301 (China-specific), Section 232 (national security), or other trade remedy authorities.

How Do Section 301 Surcharges Override ITA Benefits?

This distinction is critical. An importer reading "Free" next to HS 8471.30 in the Harmonized Tariff Schedule might assume zero duty. But a laptop manufactured in China still faces Section 301 surcharges that add 7.5%--20% to the landed cost.

Understanding which products the ITA covers, which surcharges apply by origin country, and how rates differ across the US, EU, and UK is essential for accurate landed cost calculation.

"The ITA was the most successful trade liberalization agreement of the 1990s, but its benefits are increasingly eroded by unilateral tariff actions that sit on top of the MFN rate." — Pascal Lamy, former Director-General, World Trade Organization

How Do Import Duties on Electronics Compare Across US, EU, and UK?

The following table summarizes MFN duty rates and China-specific surcharges for the ten most commonly imported electronics product categories across the US, EU, and UK. All rates are current as of February 2026 and reflect the latest Section 301 list modifications.

Product	HS Code	US MFN	US + China Tariffs	EU MFN	UK MFN
Laptops	8471.30	Free	7.5%--20%	0%	0%
Smartphones	8517.13	Free	7.5%--15%	0%	0%
Tablets	8471.30 / 8471.41	Free	7.5%--20%	0%	0%
Semiconductors	8541 / 8542	Free	50%	0%	0%
Cables & connectors	8544.49	0%--5.3%	25%--30.3%	3.3%	0%--3.3%
Lithium-ion batteries	8507.60	3.4%	28.4% (3.4% + 25% Sec. 301)	2.7%	2.6%
Printed circuit boards	8534.00	Free	25%	0%	0%
Monitors & displays	8528.52	Free	7.5%--25%	0%--14%	0%
Audio equipment (headphones)	8518.30	Free	7.5%--25%	0%--2%	0%
Computer peripherals	8471.60 / 8471.70	Free	7.5%--20%	0%	0%

How to read this table: The "US MFN" column shows the base duty rate from the Harmonized Tariff Schedule, which reflects ITA commitments. The "US + China Tariffs" column shows the effective rate when the goods originate in China, including Section 301 surcharges. EU and UK rates apply regardless of origin (China-specific surcharges are rare in these jurisdictions).

What Are the Import Duties on Laptops (HS 8471.30)?

Laptops represent one of the highest-volume consumer electronics import categories by value, with the United States importing approximately $95 billion worth annually from all origins. Laptops are classified under HS 8471.30 -- "Portable automatic data-processing machines, weighing not more than 10 kg, consisting of at least a central processing unit, a keyboard, and a display" -- within Chapter 84 (Machinery and mechanical appliances).

Under the ITA, laptops enter duty-free in the US, EU, and UK at the MFN level. However, Chinese-origin laptops face Section 301 List 4A surcharges of 7.5%. Some models have been subject to higher rates under modified exclusion lists. The USTR extended 178 product exclusions through November 2026, and importers should verify whether their specific 10-digit HTS code is covered.

Classification challenge: Is it a laptop or a tablet?

The boundary between laptops (HS 8471.30) and "other automatic data-processing machines" (HS 8471.41) creates a recurring classification debate. Convertible devices with detachable keyboards -- such as the Microsoft Surface Pro -- have been classified under 8471.41 by some customs authorities, which can change the applicable exclusion status. The key criterion is whether the device is "portable" and has an integrated keyboard, or whether the keyboard is a separate accessory.

Importers should request an advance ruling from the relevant customs authority before shipping large volumes of hybrid laptop-tablet devices.

What Are the Import Duties on Smartphones (HS 8517.13)?

Smartphones represent the highest-volume consumer electronics import category by unit count. They fall under HS 8517.13 -- "Telephones for cellular networks or for other wireless networks" -- within Chapter 85 (Electrical machinery and equipment).

Like laptops, smartphones benefit from the ITA and enter at 0% MFN across all three jurisdictions. Chinese-origin smartphones face Section 301 surcharges, though the effective rate has fluctuated between 7.5% and 15% depending on the applicable list and exclusion status.

The smartphone market is particularly sensitive to tariff policy because of its extreme concentration of manufacturing in China. According to IDC, approximately 70% of global smartphone production occurs in China, meaning the vast majority of US smartphone imports face Section 301 duties regardless of the brand name on the box. Compare current rates across jurisdictions using the HSRates duty comparison tables.

What Are the Import Duties on Semiconductors (HS 8541/8542)?

Semiconductors represent the highest-stakes tariff category in the entire electronics supply chain, with the largest China-specific surcharge of any technology product. The product category spans two HS headings:

• HS 8541 -- Semiconductor devices (diodes, transistors, photovoltaic cells)
• HS 8542 -- Electronic integrated circuits (processors, memory, logic chips)

The base MFN rate is 0% (Free) under the ITA in all three jurisdictions. However, since January 1, 2025, Chinese-origin semiconductors face a 50% Section 301 tariff -- the highest rate applied to any electronics component. This rate was introduced as part of the Biden administration's September 2024 technology tariff revisions and maintained by the current administration.

CBP applies the 50% rate to finished chips, wafers, and semiconductor manufacturing equipment. Given the complexity of semiconductor supply chains -- where manufacturers refine raw silicon in one country, fabricate in another, and package in a third -- importers must carefully apply substantial transformation rules to determine the country of origin.

"The 50% tariff on Chinese semiconductors is restructuring global chip supply chains faster than any industrial policy initiative. Companies are making decade-long investment decisions based on a tariff that could theoretically change with the next administration." -- Willy Shih, Professor of Management Practice, Harvard Business School

Supply chain impact

The semiconductor tariff has accelerated the "friendshoring" trend. Importers are increasingly sourcing from Taiwan (TSMC), South Korea (Samsung), and the US (Intel fabs) to avoid the 50% surcharge. However, back-end packaging and testing still predominantly occurs in China and Southeast Asia, creating origin determination challenges.

What Are the Import Duties on Lithium-Ion Batteries (HS 8507.60)?

Lithium-ion batteries are classified under HS 8507.60 -- "Lithium-ion accumulators" -- and represent one of the most tariff-exposed categories in the electronics supply chain.

Jurisdiction	MFN Rate	China-Specific Surcharge	Effective Rate (China Origin)
US	3.4%	25% (Section 301)	28.4%
EU	2.7%	None	2.7%
UK	2.6%	None	2.6%

Unlike most finished electronics, lithium-ion batteries are not covered by the ITA and therefore carry non-zero MFN rates. The Biden administration imposed the 25% Section 301 surcharge on Chinese-origin lithium-ion batteries in September 2024, targeting the strategic EV battery supply chain. This tariff applies to all lithium-ion batteries regardless of end use -- whether destined for laptops, power tools, or electric vehicles.

For e-commerce sellers importing battery-powered devices, the battery component may be subject to a different tariff rate than the finished device. Importers should verify whether their product is classified as a "battery" or as the finished article (e.g., a laptop with an integrated battery is classified as a laptop under 8471.30, not as a battery under 8507.60).

What Are the Import Duties on Cables and Connectors (HS 8544)?

Cables and connectors are among the most frequently imported electronics accessories, with billions of units entering the US, EU, and UK annually from manufacturing hubs in China and Southeast Asia. These products fall under HS 8544 -- "Insulated wire, cable, and other insulated electric conductors" -- and represent one of the most common product categories for Amazon FBA sellers and e-commerce importers.

Unlike most finished electronics, many cable products are not fully covered by the ITA. US MFN rates range from 0% to 5.3% depending on the specific subheading. Combined with Section 301 surcharges of 25%, Chinese-origin cables can face effective rates of 25%--30.3%.

Cable Type	HS Subheading	US MFN	US + China
USB/data cables	8544.49	3.5%	28.5%
Coaxial cables	8544.20	0%--3.9%	25%--28.9%
Optical fiber cables	8544.70	5.3%	30.3%
Power cables (under 1kV)	8544.49	3.5%	28.5%

For Amazon FBA sellers sourcing cables from China, these tariff rates can significantly erode margins on low-priced products. A USB-C cable selling for $8.99 with a $1.50 FOB cost faces approximately $0.43 in duty at the 28.5% effective rate -- a meaningful portion of the landed cost for a commodity product.

What Are the Import Duties on Audio Equipment (HS 8518)?

Audio equipment -- including headphones, speakers, and microphones -- represents a fast-growing import category driven by the wireless audio boom, with global wireless earphone shipments exceeding 350 million units annually and the majority manufactured in China. These products are classified under HS 8518 within Chapter 85. Most finished audio products benefit from ITA coverage and enter the US at a 0% MFN rate. The EU charges 0%--2% depending on the specific product type, and the UK charges 0%.

Chinese-origin audio equipment faces Section 301 surcharges of 7.5%--25% depending on the applicable list. High-end headphones (over $50 retail) have generally been on List 4A at 7.5%, while speakers and microphones have appeared on Lists 1-3 at 25%.

The classification of "smart speakers" (e.g., Amazon Echo, Google Home) has generated some debate -- are they audio equipment (8518) or automatic data-processing machines (8471)? US Customs has generally classified them as reception apparatus under HS 8528, which changes the applicable tariff rate. On HSRates, you can compare the duty rates for each of these headings across all three jurisdictions to see how the classification choice affects landed cost.

How Do Section 301 and IEEPA Tariffs Stack on Electronics?

Understanding tariff stacking is essential for any electronics importer sourcing from China, because multiple tariff authorities can apply simultaneously to a single shipment. Section 301 tariffs apply on top of the MFN rate, and prior to the February 20, 2026 Supreme Court ruling that struck down IEEPA tariffs, importers could face three layers of duty on a single shipment.

As of February 2026, the stacking calculation for Chinese-origin electronics is:

1. Base MFN rate (usually 0% for ITA-covered products)
2. Plus Section 301 surcharge (7.5%--100% depending on the product list)
3. Plus Section 122 replacement tariff (10% temporary, replacing struck-down IEEPA tariffs, expires mid-July 2026)

For a detailed comparison of these tariff authorities, see our guide on Section 301 vs. 232 vs. IEEPA tariffs.

Example: Landed cost calculation for a Chinese-origin laptop

Consider a laptop with an FOB value of $500 shipped from Shenzhen to Los Angeles:

Cost Component	Rate	Amount
FOB value	--	$500.00
Ocean freight + insurance	--	$15.00
Customs value (CIF)	--	$515.00
MFN duty (ITA = Free)	0%	$0.00
Section 301 (List 4A)	7.5%	$38.63
Section 122 (temporary)	10%	$51.50
Total duty	17.5%	$90.13
Merchandise processing fee	0.3464%	$1.78
Harbor maintenance fee	0.125%	$0.64
Total landed cost	--	$607.55

The laptop that shows "Free" in the tariff schedule actually costs 21.5% more after all duties, surcharges, and fees. For a full explanation of landed cost calculation methodology, see our landed cost guide.

How Can Electronics Importers Reduce Duty Costs?

Several legitimate strategies can help importers reduce the effective duty burden on electronics imports. According to trade compliance professionals, the most impactful approach combines origin diversification with accurate classification and available trade agreement benefits.

1. Source from non-China origins

Section 301 tariffs apply only to goods of Chinese origin. Laptops manufactured in Vietnam, India, or Mexico face only the MFN rate (typically 0% under ITA). However, "substantial transformation" must occur in the alternative country -- simply routing a Chinese-made product through Vietnam does not change its origin.

2. Apply for product exclusions

The USTR maintains an exclusion process for Section 301 tariffs. As of November 2025, 178 product exclusions have been extended through November 2026. Importers should check whether their specific 10-digit HTS code is covered and apply for new exclusions where applicable.

3. Use Foreign Trade Zones (FTZ)

Goods entering a US Foreign Trade Zone can defer duty payment and may benefit from "inverted tariff" treatment, where components are imported at a lower rate and assembled domestically. This is particularly relevant for electronics manufacturers importing components for US assembly.

4. Leverage Free Trade Agreements

The EU and UK have FTA networks that reduce or eliminate duties on electronics from partner countries. Check our FTA rate comparison tool for preferential rates.

5. Classify accurately

Misclassification is the most common -- and most avoidable -- source of overpayment. A product classified under the wrong HS heading may face duties that do not apply. See our guide on how to classify your product and our list of common classification mistakes for examples.

Key Takeaways

• The WTO Information Technology Agreement eliminates base MFN duties on most finished electronics, but Section 301 surcharges on Chinese-origin goods add 7.5%--100% on top.
• Semiconductors face the highest China-specific tariff at 50% (since January 2025), while lithium-ion batteries face 25% -- making supply chain origin the single most important cost variable.
• A "duty-free" laptop from China actually costs 17.5%--27.5% more after all surcharges and fees, as the landed cost example in this guide demonstrates.
• The EU and UK rarely impose origin-specific surcharges on electronics, making them significantly cheaper import destinations for Chinese-origin goods.
• In summary, electronics importers can reduce duty exposure through origin diversification, USTR product exclusions, Foreign Trade Zones, and accurate HS classification.

Summary and Next Steps

The bottom line: The WTO Information Technology Agreement eliminated base MFN duties on most finished electronics, but Section 301 surcharges on Chinese-origin goods -- ranging from 7.5% on consumer devices to 50% on semiconductors -- have turned "duty-free" products into significant cost items. Supply chain origin is now the single most important variable in electronics import cost calculation.

• A laptop marked "Free" in the tariff schedule actually costs 17.5%--27.5% more when sourced from China after all tariff layers and fees.
• Semiconductors face the highest China-specific tariff at 50%, while lithium-ion batteries face 25% -- both rates set during the 2024 strategic sector review.
• The EU and UK impose no comparable origin-specific surcharges, making them significantly cheaper destinations for Chinese electronics.
• Key takeaway: electronics importers can reduce duty exposure through origin diversification, USTR product exclusions, Foreign Trade Zones, and accurate classification.

Use the HSRates duty calculator to model total landed costs for any electronics HS code across US, EU, and UK. The HSRates comparison tables show the full rate breakdown including all active tariff layers for every product category covered in this guide.

FAQ

What is the import duty on laptops in the US?

Laptops (HS 8471.30) enter the US at a 0% MFN rate under the Information Technology Agreement. However, Chinese-origin laptops face an additional 7.5%--20% under Section 301, plus a temporary 10% Section 122 tariff (expires mid-July 2026). Non-Chinese-origin laptops remain duty-free.

Are smartphones subject to import duty in the EU?

No. Smartphones (HS 8517.13) enter the EU at a 0% duty rate under the ITA. The EU does not currently impose China-specific surcharges on consumer electronics comparable to US Section 301 tariffs.

Why are semiconductors taxed at 50% from China?

The USTR introduced the 50% Section 301 tariff on Chinese-origin semiconductors (HS 8542) in January 2025 as part of the US technology competition strategy. The tariff targets a sector that the CHIPS and Science Act identifies as critical for national security and economic competitiveness.

Do lithium-ion batteries qualify for ITA duty-free treatment?

No. Lithium-ion batteries (HS 8507.60) are classified under HS Chapter 85 but are not covered by the Information Technology Agreement. They carry non-zero MFN rates (3.4% in the US, 2.7% in the EU, 2.6% in the UK) and face an additional 25% Section 301 surcharge from China.

How do I know if my electronics product is covered by the ITA?

The WTO ITA product list defines covered products by HS heading. Generally, finished computers, telecom equipment, semiconductors, and most finished consumer electronics are covered. Batteries, cables, and certain accessories often are not. When in doubt, cross-reference your 6-digit HS code against the ITA Attachment A and B product lists.

What happens to IEEPA tariffs on electronics after the Supreme Court ruling?

The Supreme Court struck down IEEPA-based tariffs on February 20, 2026, ruling 6-3 that the statute does not authorize the president to impose tariffs. The administration imposed a temporary 10% Section 122 tariff as a replacement, but it expires automatically in mid-July 2026 unless Congress extends it.

See our Section 301 vs. 232 vs. IEEPA comparison guide for the full timeline.

Sources & References

• WTO Information Technology Agreement -- Product coverage and member list
• USITC Harmonized Tariff Schedule -- US MFN rates and tariff lines
• USTR Section 301 Tariff Actions -- Current Section 301 lists and exclusions
• EU TARIC Database -- EU duty rates and trade measures
• UK Global Tariff -- UK duty rates post-Brexit
• CBP Informed Compliance Publications -- US classification guidance for electronics