Harmonized Tariff Schedule of the United States · HTS code · HS 8471.50

8471.50.01

8471.50.01: Processing units other than those of subheading 8471.41 or 8471.49, whether or not containing in the same housing one or two of the following types of unit: storage units, input units, output units

Computer processing units (desktop CPUs, servers)

Not declarable on its own: use one of its 2 subdivisions Data: Harmonized Tariff Schedule of the United States · checked on 24 October 2026

  1. 8471 Automatic data processing machines and units thereof; magnetic or optical readers, machines for transcribing data onto data media in coded form and machines for processing such data, not elsewhere specified or included:
  2. 8471.50.01 Processing units other than those of subheading 8471.41 or 8471.49, whether or not containing in the same housing one or two of the following types of unit: storage units, input units, output units

What you pay

Importing into USA

Customs duty Free standard rate depends on the country of origin
Additional duties and charges 7 additional measures
VAT no federal VAT; a Merchandise Processing Fee of 0.3464 % is charged on formal entries
Duty calculatorCalculate duty and taxes →

US additional duties of HTS chapter 99 in force on 22 October 2026 are included (Section 301, 232, 338 and 201). IEEPA duties are no longer collected after the Supreme Court ruling of February 2026. Conditional exemptions (US content, end use, metal share) are not computed: check the provision.

Additional duties and import rules

Charges on top of the customs duty, and rules the goods must meet at the border.

Additional duties and charges 7

  • Additional dutySection 232 — Semiconductors 25%
    Applies to goods from
    all countries
    In force
    from 15 January 2026
    Legal act
    HTSUS 9903.79.01
  • Additional dutySection 301 — China — technology transfer, IP and innovation (2018 actions and 2024 four-year review) 25%
    Applies to goods from
    China
    In force
    from 24 September 2018
    Legal act
    HTSUS 9903.88.03
  • Additional dutySection 232 — Passenger vehicles, light trucks and parts 25%
    Applies to goods from
    all countries except Japan, Austria, Belgium, Bulgaria, Croatia, Cyprus, Czechia, Denmark, Estonia, Finland, France, Germany, Greece, Hungary, Ireland, Italy, Latvia, Lithuania, Luxembourg, Malta, Netherlands, Poland, Portugal, Romania, Slovakia, Slovenia, Spain, Sweden, South Korea, Taiwan
    In force
    from 3 May 2025
    Legal act
    HTSUS 9903.94.05
  • Additional dutySection 232 — Passenger vehicles, light trucks and parts 15%
    Applies to goods from
    Japan
    In force
    from 16 September 2025
    Legal act
    HTSUS 9903.94.43
  • Additional dutySection 232 — Passenger vehicles, light trucks and parts 15%
    Applies to goods from
    Austria, Belgium, Bulgaria, Croatia, Cyprus, Czechia, Denmark, Estonia and 19 more
    In force
    from 25 September 2025
    Legal act
    HTSUS 9903.94.53
  • Additional dutySection 232 — Passenger vehicles, light trucks and parts 15%
    Applies to goods from
    South Korea
    In force
    from 4 December 2025
    Legal act
    HTSUS 9903.94.63
  • Additional dutySection 232 — Passenger vehicles, light trucks and parts 15%
    Applies to goods from
    Taiwan
    In force
    from 1 May 2026
    Legal act
    HTSUS 9903.94.67

Subdivisions

  1. 8471.50.01 Processing units other than those of subheading 8471.41 or 8471.49, whether or not containing in the same housing one or two of the following types of unit: storage units, input units, output units Free
  2. 8471.50.01.10 With cathode-ray tube (CRT) No.
  3. 8471.50.01.50 Other No.

Same subheading in other tariffs

8471.50 Processing units other than those of subheading 847141 or 847149, whether or not containing in the same housing one or two of the following types of unit: storage units, input units, output units

Binding rulings for similar goods

Decisions of U.S. Customs and Border Protection (CROSS) and HMRC (Advance Tariff Rulings) on goods classified here. A ruling binds only its holder, but shows how the authorities classify similar goods. The descriptions are the authorities’ own, in English.

  • N362742 U.S. CBP 14 July 2026 · 8471.50.01.50

    The tariff classification of a motherboard from China

  • N362293 U.S. CBP 29 June 2026 · 8471.50.01.50

    The tariff classification of an AR glasses bundle from China

  • N359807 U.S. CBP 14 April 2026 · 8471.50.01.50

    The tariff classification, country of origin, and eligibility of the United States-Mexico-Canada Agreement (USMCA) of gaming PCs from Canada

  • N360000 U.S. CBP 3 April 2026 · 8471.50.01.50

    The tariff classification of a data processing server from Poland

  • N334857 U.S. CBP 30 August 2023 · 8471.50.01.50

    The tariff classification of single board computers from China

  • N329254 U.S. CBP 23 November 2022 · 8471.50.01.50

    The tariff classification of a single board computer from China

  • N328139 U.S. CBP 12 October 2022 · 8471.50.01.50

    The tariff classification of a water feature controller, industrial PC, and programming kit from Canada

  • H308723 U.S. CBP 11 May 2022 · 8471.50.01

    Request to reconsider NY N304480 (June 11, 2019); Tariff classification of a Personal Computer Module, Automated Data Processing machine ViewSonic model VPC15-WP

Legal notes

Notes
Subheading notes
Additional notes

Chapter notes: Chapter 84 →

HTS code 8471.50.01 is a line of the Harmonized Tariff Schedule of the United States under HS subheading 8471.50 (processing units other than those of subheading 847141 or 847149).

The general duty is free.

2 statistical sub-lines below it are used in the declaration.

For the same subheading, the UK duty is free, the EU duty is free, the Türkiye duty is free, the Canada duty is free, the Mexico duty is free, the Brazil duty is 16%–25%, the Argentina duty is free, the Peru duty is free, the New Zealand duty is free, the Japan duty is free, the Taiwan duty is free, the GCC duty is free, the Switzerland duty is free, the Norway duty is free, the North Macedonia duty is free and the Nigeria duty is 5%.

The United States imported goods of subheading 8471.50 worth US$61bn in 2024; the largest supplier was Mexico.

Questions and answers

What is the USA import duty for HTS code 8471.50.01?

The general duty in the Harmonized Tariff Schedule of the United States is free. Preferential rates for goods from agreement countries, anti-dumping duties and VAT are not included.

Where does the United States import these goods from?

For subheading 8471.50 as a whole, the largest supplier in 2024 was Mexico (US$40bn), followed by Taiwan.

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