ChinaSemiconductors & Integrated Circuits2026 Rates

US Tariff on Semiconductors from China 2026

Most semiconductors and integrated circuits imported from China face a 25% Section 301 tariff under List 3, which covers HTS Chapter 85 broadly. On top of that base rate, additional IEEPA surcharges have been in effect since early 2025, pushing the combined duty burden on Chinese-origin chips significantly higher. Verify the exact combined rate for your 10-digit HTS code at the time of entry, as tariff actions in this category have moved frequently. Country of origin for semiconductors follows the 'substantial transformation' rule: the origin is the country where the last significant manufacturing step occurred (typically final wafer fabrication or die packaging). Chips designed in the US but fabricated at TSMC in Taiwan, for example, are Taiwanese-origin — not Chinese — and attract the lower MFN rate rather than Section 301 duties. This distinction matters enormously for cost planning. For buyers sourcing memory, discrete components, or custom ASICs from Chinese suppliers, it is worth mapping each SKU to its actual country of origin before assuming the 25%+ tariff applies. Many distributors source Chinese-branded chips that are actually fabricated in South Korea, Japan, or Taiwan, changing the tariff outcome entirely.

Key figures at a glance

Product: Semiconductors & Integrated Circuits
Origin country: China
Typical buyer: Electronics manufacturers, PCB assemblers, device OEMs, semiconductor distributors
HTS hint: HTS Chapter 85: 8541 (discrete semiconductors — diodes, transistors, LEDs), 8542 (integrated circuits — microprocessors, memory chips, SoCs)

HTS classification & lookup

Applicable HTS range: HTS Chapter 85: 8541 (discrete semiconductors — diodes, transistors, LEDs), 8542 (integrated circuits — microprocessors, memory chips, SoCs)

Enter the 10-digit HTS code for your specific semiconductor (e.g., 8542.31.0001 for a specific IC category). The calculator will apply the applicable MFN base rate, Section 301 adder, and any active IEEPA surcharge. For mixed shipments containing both Chinese-origin and non-Chinese chips, calculate each origin separately and sum the duties.

Source: USITC Harmonized Tariff Schedule, 2026 Revision 2 — hts.usitc.gov

Compliance risk notes

1Section 301 List 3 (25%) applies to the vast majority of HTS 8541 and 8542 subheadings when the origin is China. A small number of subheadings may have been granted temporary exclusions — check the USTR exclusion database before assuming full List 3 applies.
2IEEPA executive tariffs (effective 2025) layer on top of Section 301 duties. The combined rate for many Chinese-origin chips exceeded 45% at various points in 2025–2026. Confirm the active IEEPA rate applicable at your entry date.
3Country-of-origin disputes: if your supplier claims Taiwan, Korea, or Japan origin for chips that were designed in China or use Chinese substrates, document the fabrication location explicitly. CBP can reclassify origin during an audit.
4BIS export controls and Entity List restrictions are separate from tariffs but affect the same product category. A chip may clear customs on tariff grounds but still require an export license or be outright prohibited under EAR. Always screen your Chinese supplier against the Entity List.
5De minimis ($800 exemption) was eliminated for Chinese-origin goods effective May 2, 2025. Every shipment of Chinese-origin semiconductors, regardless of value, now requires a formal entry and full duty payment.
6Semiconductor components used in defense, telecom infrastructure, or AI accelerator applications may be subject to additional ITAR or EAR licensing requirements beyond normal tariff rules. Consult a trade compliance attorney for dual-use ICs.

FAQ: What is the tariff on semiconductors imported from China?

Are chips designed in the US but manufactured in China still subject to the 25% tariff?

Yes. Tariff liability is based on country of origin (where substantial transformation occurred), not country of design. If the chip is fabricated or assembled in China — even under contract for a US fabless company — it is Chinese-origin for tariff purposes and the Section 301 List 3 rate applies.

What HTS codes cover semiconductor ICs and microchips?

HTS 8542 covers electronic integrated circuits including processors (8542.31), memories (8542.32), amplifiers (8542.33), and other ICs (8542.39). Discrete devices — diodes, transistors, and photovoltaic cells — fall under HTS 8541. Use the ACE HTS search tool or consult a customs broker to find the precise 10-digit code for your component.

Can I get a tariff exclusion on Chinese semiconductors?

USTR has granted time-limited product exclusions for some HTS 8542 subheadings when no non-Chinese source exists and the tariff causes severe economic harm. Check the current USTR exclusion list; exclusions expire and must be renewed. Filing a new exclusion request requires demonstrating unavailability of non-Chinese supply, which is increasingly difficult to prove for commodity memory or logic chips.

Calculate your exact landed cost

This page provides a research overview. For a precise tariff breakdown — including Section 301, Section 232, antidumping, and Merchandise Processing Fee — use the full calculator with your exact HTS code and shipment value.

Disclaimer: Informational estimates based on USITC HTS data, USTR Section 301 schedules, and public CBP ADD/CVD records as of 2026. Not legal or customs brokerage advice.

Verify all rates with a licensed customs broker before making import decisions.