The HS code for servers is heading 8471, automatic data processing machines and their units. For years that was the whole answer, because 8471 goods entered most major markets duty-free. In 2026 the subheading within 8471 can decide whether a server enters at zero or attracts a 25 percent US surcharge, so precise classification is now a cost question. This guide gives the exact subheadings, the duty position, and the trap.
Servers are classified under Harmonized System heading 8471, automatic data processing machines. Most complete servers fall under subheadings 8471.41 or 8471.49, processing units under 8471.50, and storage under 8471.70. The base duty is typically zero under the WTO Information Technology Agreement, but in 2026 certain 8471.50 and 8471.80 articles can attract a US Section 232 surcharge.
What is HS 8471? Heading 8471 covers automatic data processing machines and units thereof: computers, servers, and their processing, storage, input, and output units.
What is HS 8471.50? Subheading 8471.50 covers processing units presented separately from the rest of a system. In 2026 it is one of the lines within scope of the US Section 232 semiconductor measure, where the goods meet its defined technical parameters.
The 8471 Subheadings That Matter for Servers
Heading 8471 is broad, and classification depends on form, function, and shipment presentation: what the machine is, what it does, and how it is presented at the border. These are the subheadings that matter in practice for server and data centre imports.
| Subheading | What It Covers |
|---|---|
| 8471.30 | Portable machines under 10 kg with CPU, keyboard, and display: laptops, not servers |
| 8471.41 | Machines comprising a CPU with input and output units in the same housing: many complete servers |
| 8471.49 | Machines presented in the form of systems: servers shipped as multi-unit systems, including racks |
| 8471.50 | Processing units presented separately: server processing units, a key 2026 surcharge line |
| 8471.70 | Storage units: drives and storage arrays |
| 8471.80 | Other units of automatic data processing machines: another 2026 surcharge line |
Two adjacent codes matter too. Parts and accessories of 8471 machines classify under 8473.30, which is also caught in the 2026 surcharge net, and networking equipment like switches and routers classifies under heading 8517, not 8471, one of the most common mix-ups in data centre shipments. You can look up your product with our free HS Code Finder, and confirm any US line against the official US Harmonized Tariff Schedule.
HS Code for Servers: What Duty Does 8471 Pay?
At the base rate, usually nothing. Under the WTO Information Technology Agreement, most participating countries, including the US, EU, and UK, apply a zero percent duty to correctly classified 8471 goods. That is the genuinely good news, and it is why “servers are duty-free” became conventional wisdom.
But zero is the base, not the bill. Import VAT applies on the landed value in the EU, UK, and many markets, commonly 20 percent or more, and 2026 added a sharper layer on top, covered next. The full picture of what actually lands on the invoice is in our breakdown of AI server import duties in 2026, and modelling it before shipping is what our landed cost guide is for.
The 2026 Trap: Section 232 Inside Heading 8471
Here is what almost no HS code reference tells you, and it is the part that matters most this year. Under a January 2026 US Presidential Proclamation, certain advanced semiconductors and articles containing them attract a 25 percent Section 232 duty. The measure is narrow by design: it applies only to goods classified under 8471.50, 8471.80, or the parts line 8473.30 that also meet the proclamation’s defined technical performance parameters. Goods under those subheadings that do not meet the parameters are outside the 25 percent rate.
The consequence is that two shipments both correctly classified in 8471 can pay completely different amounts. A complete server system under 8471.49 sits outside the surcharge lines, while separately shipped processing units under 8471.50 that meet the technical thresholds can be caught. And there is a further nuance importers of AI hardware should know: the measure carries end-use exceptions, including one for semiconductors destined for US data centres above 100 megawatts. So the same unit can be charged or exempt depending on classification, specification, and end use. Getting this wrong in either direction, paying a surcharge you were exempt from, or under-declaring one you owed, is expensive, as we set out in the cost of incorrect HS codes.
Importing servers and unsure where your hardware lands within 8471? Carra Globe classifies, calculates the full duty position, and clears data centre equipment as your importer of record across more than 175 countries.
Common Server Classification Mistakes
- Classifying networking gear under 8471. Switches and routers belong under 8517. Mixing them into a server entry invites a hold and a reclassification.
- Confusing complete systems with units. A rack shipped as a system (8471.49) is treated differently from processing units shipped separately (8471.50), and in 2026 that difference can be 25 percent.
- Classifying parts as machines. Motherboards and assemblies belong under 8473.30, not 8471, and 8473.30 carries its own surcharge exposure.
- Budgeting from the base rate alone. VAT and any applicable surcharge stack on the zero base, so plan against the landed cost.
Classification also feeds everything downstream: the export-control screen, the documents, and the entry itself. For the wider picture on clearing this category of hardware, see our guide to IT hardware and data centre trade compliance and our importer of record for data centre equipment page.
Frequently Asked Questions
What is the HS code for a server?
Heading 8471. Most complete servers classify under 8471.41 or 8471.49, processing units under 8471.50, and storage under 8471.70. The exact subheading depends on how the hardware is configured and shipped.
The subheading matters more in 2026 than ever, because it determines whether the US Section 232 semiconductor surcharge can apply.
Is HS code 8471 duty-free?
Yes, usually, at the base rate under the WTO Information Technology Agreement. Import VAT and, for certain 8471.50 and 8471.80 articles, a 2026 US Section 232 surcharge can apply on top.
Plan against the landed cost rather than the base rate when building an import budget.
What is the HS code for a GPU or AI accelerator?
Discrete chips classify under heading 8542, electronic integrated circuits, with processors under 8542.31. Once integrated into a server or shipped as a processing unit, the assembly typically classifies within 8471.
The chip-versus-assembly boundary is exactly where classification errors and surcharge exposure concentrate, so it is worth confirming for each configuration.
What HS code do switches and routers use?
Heading 8517, not 8471. Networking equipment for transmission or reception of data sits under 8517, and mixing it into a server entry is a common data centre classification error.
Type approval requirements also attach to much 8517 equipment, which is a separate clearance gate from classification.
The HS code for servers is the easy part: heading 8471. The money is in the subheading, because in 2026 the line between 8471.49 and 8471.50 can be the line between zero and 25 percent. Carra Globe handles that classification and clearance as importer of record for server and data centre hardware worldwide.