HTS Index

HTS heading 8486

Machines and apparatus of a kind used solely or principally for the manufacture of semiconductor boules or wafers, semiconductor devices, electronic integrated circuits or flat panel displays; machines and apparatus specified in note 11(C) to this chapter; parts and accessories — 9 codes under this heading, with the duty on each.

CodeDescriptionGeneral rateUnits
8486Machines and apparatus of a kind used solely or principally for the manufacture of semiconductor boules or wafers, semiconductor devices, electronic integrated circuits or flat panel displays; machines and apparatus specified in note 11(C) to this chapter; parts and accessories + Ch. 99not stated
8486.10.00.00Machines and apparatus for the manufacture of boules or wafers + Ch. 99FreeNo.
8486.20.00.00Machines and apparatus for the manufacture of semiconductor devices or of electronic integrated circuits + Ch. 99FreeNo.
8486.30.00.00Machines and apparatus for the manufacture of flat panel displays + Ch. 99FreeNo.
8486.40.00Machines and apparatus specified in note 11(C) to this chapter + Ch. 99Free
8486.40.00.10For the manufacture or repair of masks and reticles + Ch. 99Free (inherited from 8486.40.00)No.
8486.40.00.20For assembling semiconductor devices or electronic integrated circuits + Ch. 99Free (inherited from 8486.40.00)No.
8486.40.00.30For lifting, handling, loading or unloading of boules, wafers, semiconductor devices, electronic integrated circuits and flat panel displays + Ch. 99Free (inherited from 8486.40.00)No.
8486.90.00.00Parts and accessories + Ch. 99FreeNo.

3 of these lines state no rate of their own and inherit one from the line above, which is how the schedule is read. Each says which line it came from.

Additional duties may apply

9 lines here reference Chapter 99, where Section 301, Section 232 and other additional duties live. Those are charged on top of the general rate and depend on where the goods were made. What those provisions are.

Source: Harmonized Tariff Schedule of the United States, U.S. International Trade Commission (public domain). Classification and the duties that finally apply to a shipment are a licensed customs broker's call.