The HS code for GPUs and other semiconductor chips is heading 8542, electronic integrated circuits, with discrete GPUs, CPUs, and AI accelerators under 8542.31. But mount that chip into a module, a card, or a server, and the classification can shift out of 8542 entirely, and in 2026 that shift is where the duty and control consequences concentrate. This guide gives the exact subheadings, the duty position, the boundaries, and the control layer.
GPUs, CPUs, and AI accelerator chips classify under Harmonized System heading 8542, electronic integrated circuits, with processors and controllers under 8542.31, memory under 8542.32, and parts under 8542.90. The base duty is typically zero in Information Technology Agreement markets. Advanced computing chips also carry a US export-control layer that applies regardless of the duty rate.
What is HS 8542? Heading 8542 covers electronic integrated circuits: processors, controllers, memories, amplifiers, and other ICs, plus their parts.
What is HS 8542.31? Subheading 8542.31 covers processors and controllers: the line for discrete CPUs, GPUs, and AI accelerator chips shipped as chips, not as assembled modules or systems.
The 8542 Subheadings That Matter
Classification depends on form, function, and shipment presentation: what the item is, what it does, and how it arrives at the border. Within 8542, these are the lines that matter in practice.
| Subheading | What It Covers |
|---|---|
| 8542.31 | Processors and controllers: CPUs, GPUs, AI accelerators, microcontrollers, shipped as chips |
| 8542.32 | Memories: DRAM, HBM, NAND, and other memory ICs |
| 8542.33 | Amplifiers |
| 8542.39 | Other integrated circuits not covered above |
| 8542.90 | Parts of integrated circuits: dice, wafers cut into chips, lead frames |
The precise national line matters too: the US extends these to ten-digit HTSUS codes, the EU to eight-digit CN codes, and the duty and any measure attach to the full national code. Our free HS Code Finder covers 400+ products across 16 national code formats, and you can confirm any US line against the official US Harmonized Tariff Schedule.
The Boundaries: 8542 vs 8541 vs 8471
Most chip classification errors happen at the borders of this heading, not inside it. Three boundaries do most of the damage.
- 8542 vs 8541. Heading 8541 covers discrete semiconductor devices: diodes, transistors, LEDs, and photovoltaic cells. A single transistor is 8541; an integrated circuit combining many is 8542. Solar modules sit under 8541.43, a different world of duties entirely.
- 8542 vs 8471. The test is presentation. A GPU shipped as a bare chip is 8542.31. The same silicon mounted on a module or board and presented as a processing unit typically moves to 8471.50, and built into a complete server it travels with the system under 8471.41 or 8471.49. In 2026 that shift matters, because the US surcharge lines sit in 8471, not 8542. We cover the 8471 side in our guide to the HS code for servers.
- Chips vs boards. A populated graphics card or motherboard is not an integrated circuit. Assemblies generally classify with the machine they serve, often under 8473.30 as parts of data processing machines.
HS Code for GPU Imports: What Duty Does 8542 Pay?
At the base rate, usually nothing. Heading 8542 is covered by the WTO Information Technology Agreement, so most participating markets, including the US, EU, and UK, apply a zero percent duty to correctly classified integrated circuits, with positive rates, typically low single digits, in markets outside the agreement, including parts of South America and other non-participating economies. As with servers, the base rate is only the start: import VAT applies on the landed value in the EU, UK, and many markets, and origin-based measures can stack for goods of certain origins.
One 2026 note for precision. The January 2026 US Section 232 semiconductor measure, set out in a Presidential Proclamation, was implemented through lines in headings 8471 and 8473 covering advanced logic chips and the articles containing them, with defined technical thresholds and end-use exceptions. It signals the direction of travel for chip tariffs, and further phases covering broader semiconductor categories have been recommended, so the position for any specific 8542 line should be checked at the time of import rather than assumed. The full cost picture for AI hardware is in our breakdown of AI server import duties in 2026.
Moving chips, GPUs, or AI accelerators across borders? Carra Globe classifies, screens the control position, and clears as your importer of record across more than 175 countries, including AI servers and GPU clusters.
The Control Layer: Why 8542 Is Never Just a Duty Question
Duty and export controls are separate systems. The HS code sets what a chip costs to import; export controls decide whether it can move at all. A chip can be duty-free and still require a licence.
That is what a plain code lookup will not tell you. For advanced chips, the binding constraint is usually not the tariff, it is export controls. High-performance GPUs and AI accelerators are subject to US export-control rules that restrict the destinations, end users, and end uses they can move to, and those rules attach to the technology, not the tariff line. A chip that is duty-free under 8542.31 can still be unshippable to a given destination without a licence.
Practically, that means every advanced-chip shipment needs two screens before it moves: the classification screen, which sets the duty, and the control screen, which decides whether it can go at all. The discipline is covered in our guide to ITAR and EAR compliance for IT hardware, and the market context, who makes these chips and where they flow, is mapped in our analysis of AI server trade flows in 2026. Misclassifying at this intersection is doubly expensive, as we set out in the cost of incorrect HS codes.
Frequently Asked Questions
What is the HS code for a GPU?
8542.31, processors and controllers, when shipped as a discrete chip. Mounted into a module, card, or server, the assembly typically classifies elsewhere, often within heading 8471.
Form and presentation decide the line, so the same silicon can classify differently depending on how it ships.
Is HS code 8542 duty-free?
Usually, yes, at the base rate under the WTO Information Technology Agreement in participating markets. Import VAT and origin-based measures can still apply on top.
Check the current position for advanced chips before shipping, because measures in this space are evolving.
What is the difference between HS 8541 and 8542?
8541 covers discrete semiconductor devices: diodes, transistors, LEDs, and solar cells. 8542 covers integrated circuits: processors, memories, and other ICs combining many elements on one chip.
The distinction matters because the two headings carry different duty exposures, and solar under 8541.43 attracts trade-defence measures that ICs do not.
Do export controls apply to chips under 8542?
For advanced chips, often yes. High-performance GPUs and AI accelerators face US export-control rules that restrict destinations and end uses, and these apply regardless of the duty rate.
Every advanced-chip shipment needs both a classification screen and a control screen before it moves, because a duty-free chip can still require a licence.
The HS code for GPUs and chips is heading 8542, with 8542.31 as the processor line. The precision lives at the boundaries: chip versus assembly, IC versus discrete device, and duty versus control. Get those three right and the classification holds. Carra Globe works at that layer as an importer of record for semiconductor and AI hardware.
Disclaimer: This guide is for informational purposes only and does not constitute legal, customs, or trade advice. Classification is fact-specific, and duty rates, tariff measures, and export-control rules vary by country, configuration, and date, and change frequently. Always verify the current position with the relevant customs authority, a binding ruling, or qualified counsel before importing or exporting.