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Machinery and electronics / HTS 8542.31.00.45

CPUs (central processing units) from Taiwan: 0% import duty

A worked example on a $10,000 commercial shipment of electronic integrated circuit central processing units. Priced Sep 2, 2026 by the Gateway tariff engine, the same engine behind the calculator, with every active duty program stacked and every carve-out shown.

Effective duty rate

0%

All active programs stacked

Duties on $10,000

$0

Ad valorem duty amount

CBP fees

$47.14

MPF and HMF, ocean entry

Landed cost

$10,047.14

Goods, duties and fees

How the rate is built

Each line is a separate legal authority. They stack on the $10,000 customs value unless a carve-out says otherwise.

ProgramRateAmount
General rate of duty (Column 1)
Official rate: Free
8542.31.00.45
0%$0.00
Effective duty rate
0%$0.00

Checked and not applied

  • Section 301 forced labor: Exempt: article is already subject to Section 232 duties (9903.05.90, U.S. note 52)
  • Section 232: Section 232 semiconductor duty (proclamation of Jan 14, 2026, effective Jan 15, 2026): 25% applies ONLY to advanced computing accelerators meeting the TPP/DRAM-bandwidth thresholds — covered articles enter under HTSUS 8471.50 / 8471.80 / 8473.30 with HTSUS 9903.79.01. Standard logic, memory, and analog chips under 8542 and ordinary computer units/parts are NOT subject. Exemptions: US data centers (9903.79.03), repair/replacement (9903.79.04), R&D (9903.79.05), startups (9903.79.06), consumer electronics (9903.79.07), civil industrial (9903.79.08), public sector (9903.79.09). Not auto-applied: the technical thresholds cannot be determined from the HTS code alone.

Notes for this line

  • Section 232 semiconductor duty (proclamation of Jan 14, 2026, effective Jan 15, 2026): 25% applies ONLY to advanced computing accelerators meeting the TPP/DRAM-bandwidth thresholds — covered articles enter under HTSUS 8471.50 / 8471.80 / 8473.30 with HTSUS 9903.79.01. Standard logic, memory, and analog chips under 8542 and ordinary computer units/parts are NOT subject. Exemptions: US data centers (9903.79.03), repair/replacement (9903.79.04), R&D (9903.79.05), startups (9903.79.06), consumer electronics (9903.79.07), civil industrial (9903.79.08), public sector (9903.79.09). Not auto-applied: the technical thresholds cannot be determined from the HTS code alone.
  • Section 301 forced labor does not apply to this line: Exempt: article is already subject to Section 232 duties (9903.05.90, U.S. note 52).

What changed on this lane

5% before the first entry below, 0% today.

  1. Feb 20, 2026IEEPA tariffs removed (SCOTUS)-15 pts
  2. Jul 24, 2026Section 301 forced labor: articles the product of Taiwan where column 1 is below 10.0% (U.S. note 52) added+10 pts

Official classification

8542.31.00.45Central processing units (CPUs)

Electronic integrated circuits; parts thereof › Electronic integrated circuits › Processors and controllers, whether or not combined with memories, converters, logic circuits, amplifiers, clock and timing circuits, or other circuits › Processors (including microprocessors) › Central processing units (CPUs)

Source: Harmonized Tariff Schedule of the United States, USITC, current revision. General rate of duty (Column 1) as published; Chapter 99 headings as listed in the table above.

Same product, other origins

HTS 8542.31.00.45 priced from other countries.

More from Taiwan

Other lines importers price from the same origin.

Questions about this example

What is the import duty on CPUs (central processing units) from Taiwan?
On HTS 8542.31.00.45 the effective duty rate is 0% (0% general rate). On a $10,000 customs value that is $0 in duty before CBP fees.
Which tariff programs apply to HTS 8542.31.00.45 from Taiwan?
Only the Column 1 general rate applies today. Section 301 forced labor: Exempt: article is already subject to Section 232 duties (9903.05.90, U.S. note 52) Section 232: Section 232 semiconductor duty (proclamation of Jan 14, 2026, effective Jan 15, 2026): 25% applies ONLY to advanced computing accelerators meeting the TPP/DRAM-bandwidth thresholds — covered articles enter under HTSUS 8471.50 / 8471.80 / 8473.30 with HTSUS 9903.79.01. Standard logic, memory, and analog chips under 8542 and ordinary computer units/parts are NOT subject. Exemptions: US data centers (9903.79.03), repair/replacement (9903.79.04), R&D (9903.79.05), startups (9903.79.06), consumer electronics (9903.79.07), civil industrial (9903.79.08), public sector (9903.79.09). Not auto-applied: the technical thresholds cannot be determined from the HTS code alone.
What does CBP charge on top of the duty?
The Merchandise Processing Fee at 0.3464% of value, $34.64 here, subject to the statutory minimum and maximum. The Harbor Maintenance Fee at 0.125% on ocean entries, $12.50 here. Total government fees on this shipment: $47.14. Collected by U.S. Customs and Border Protection.
Is this the exact amount my customs broker will collect?
It is a planning estimate priced by the Gateway tariff engine on the assumptions shown: HTS 8542.31.00.45, Taiwan origin, $10,000 customs value, ocean transport. The entered classification, the appraised value, the entry date and any exclusion or program claim change the result, and antidumping or countervailing rates are exporter-specific. Run your own numbers in the calculator and confirm with a licensed broker.

Estimate for planning purposes only, priced on the assumptions stated above. Actual duties depend on the entered classification, the appraised value, the entry date and any program or exclusion claimed, and antidumping or countervailing rates are exporter-specific. Gateway Lines is not a licensed customs broker; confirm official determinations with one.