HTS code for printed circuit boards and assemblies (2026)
Most bare printed circuits fall under 8534.00.00, with a general (column 1) rate of Free. The attribute that most often moves a product to a different line is whether components have been mounted on the board: a board with components assembled on it is typically a printed circuit assembly classified outside heading 8534, under the parts provision of the heading that covers the end-use apparatus, such as 8473.30.11 for computer-related assemblies or 8529.90 for broadcast and reception apparatus.
Within heading 8534, the correct 10-digit statistical suffix depends on whether the base is flexible, impregnated glass (and how many conducting layers), impregnated paper, ceramic, or other.
Candidate HTS lines for printed circuit boards and assemblies
| Code | Line | General rate | Special rate |
|---|---|---|---|
| 8534.00.00.20 | With 3 or more layers of conducting materials (No.) Printed circuits › Plastics impregnated, not flexible type: › Having a base wholly of impregnated glass: Use when: Use this line for a bare printed circuit (no components mounted) with a plastics-impregnated, non-flexible glass base having 3 or more layers of conducting materials. | Free | |
| 8534.00.00.40 | Other (No.) Printed circuits › Plastics impregnated, not flexible type: › Having a base wholly of impregnated glass: Use when: Use this line for a bare printed circuit with a plastics-impregnated, non-flexible glass base and fewer than 3 layers of conducting materials (the other glass-base category). | Free | |
| 8534.00.00.80 | Flexible type (No.) Printed circuits › Other: Use when: Use this line for a bare printed circuit of the flexible type that is not plastics-impregnated glass or paper based. | Free | |
| 8534.00.00.50 | Having a base wholly of impregnated paper (No.) Printed circuits › Plastics impregnated, not flexible type: Use when: Use this line for a bare printed circuit with a plastics-impregnated, non-flexible base wholly of impregnated paper. | Free | |
| 8534.00.00.85 | Other, having a ceramic base (No.) Printed circuits › Other: Use when: Use this line for a bare printed circuit in the other category that has a ceramic base. | Free | |
| 8534.00.00.95 | Other (No.) Printed circuits › Other: Use when: Use this line for a bare printed circuit in the other, non-flexible, non-glass, non-paper, non-ceramic category not elsewhere specified under 8534. | Free | |
| 8473.30.11.80 | Other (No.) Parts and accessories of the machines of heading 8471: › Not incorporating a cathode ray tube: › Printed circuit assemblies Use when: Use this line for a printed circuit assembly that is a part or accessory suitable for use solely or principally with automatic data-processing machines of heading 8471, not incorporating a cathode ray tube, and not a memory module. | Free | |
| 8473.30.11.40 | Memory modules suitable for use solely or principally with machines of heading 8471 (No.) Parts and accessories of the machines of heading 8471: › Not incorporating a cathode ray tube: › Printed circuit assemblies Use when: Use this line for a printed circuit assembly that is a memory module suitable for use solely or principally with machines of heading 8471. | Free | |
| 8529.90.13.00 | Other (No.) Other: › Printed circuit assemblies: › Of television apparatus: › Other: Use when: Use this line for a printed circuit assembly that is a part of television apparatus covered under headings 8524 to 8528, in the other category not classifiable as a tuner or as a board with enumerated components. | Free | |
| 8529.90.04.00 | Tuners (No.) Other: › Printed circuit assemblies: › Of television apparatus: Use when: Use this line for a printed circuit assembly that functions as a tuner and is a part of television apparatus of headings 8524 to 8528. | Free | |
| 8529.90.16.20 | Of radar apparatus (No.) Other: › Printed circuit assemblies: › Of radar, radio navigational aid or radio remote control apparatus: › Assemblies and subassemblies, consisting of 2 or more parts or pieces fastened or joined together Use when: Use this line for a printed circuit assembly that is a part of radar apparatus under headings 8524 to 8528 and consists of 2 or more parts or pieces fastened or joined together. | Free | |
| 8529.90.16.40 | Of radio navigational aid apparatus (except radar) (No.) Other: › Printed circuit assemblies: › Of radar, radio navigational aid or radio remote control apparatus: › Assemblies and subassemblies, consisting of 2 or more parts or pieces fastened or joined together Use when: Use this line for a printed circuit assembly that is a part of radio navigational aid apparatus (except radar) under headings 8524 to 8528 and consists of 2 or more parts or pieces fastened or joined together. | Free |
Chapter 99 duties and claims that attach to these lines today
Section 301 China
- 9903.88.01 Section 301 China, The duty provided in the applicable subheading plus 25%, applies to 8529.90.16.20, 8529.90.16.40 9903.88.01 Explained: Section 301 China 25% Tariff Rate and Scope
- 9903.88.03 Section 301 China, +25%, applies to 8534.00.00.20, 8534.00.00.40, 8534.00.00.80, 8534.00.00.50, 8534.00.00.85, 8534.00.00.95, 8473.30.11.80, 8473.30.11.40, 8529.90.04.00 9903.88.03 Explained: Section 301 China List 4, 25% Duty Rate
- 9903.88.15 Section 301 China, +7.5%, applies to 8529.90.13.00 9903.88.15 Explained: Section 301 China List 4, 7.5% Duty Rate
- 9903.88.69 Section 301 Exclusion Claims, claim or exemption heading, no additional duty, applies to 8534.00.00.20, 8534.00.00.40, 8473.30.11.80, 8529.90.13.00 9903.88.69: Section 301 Exclusion Claim Heading Explained
Section 301 Brazil
- 9903.05.03 Section 301 Brazil Exemptions, claim or exemption heading, no additional duty, applies to 8473.30.11.80, 8473.30.11.40
- 9903.05.05 Section 301 Brazil Exemptions, claim or exemption heading, no additional duty, applies to 8529.90.13.00, 8529.90.04.00, 8529.90.16.20, 8529.90.16.40
Civil Aircraft
- 9903.96.01 Civil Aircraft Exemption, claim or exemption heading, no additional duty, applies to 8529.90.13.00, 8529.90.04.00, 8529.90.16.20, 8529.90.16.40
- 9903.96.02 Civil Aircraft Exemption, claim or exemption heading, no additional duty, applies to 8529.90.13.00, 8529.90.04.00, 8529.90.16.20, 8529.90.16.40
Other Chapter 99 provisions
- 9903.05.86 Section 301 Forced Labor, claim or exemption heading, no additional duty, applies to 8473.30.11.80, 8473.30.11.40 9903.05.86 Section 301 Forced Labor Exemption Explained
- 9903.05.88 Section 301 Forced Labor, claim or exemption heading, no additional duty, applies to 8529.90.13.00, 8529.90.04.00, 8529.90.16.20, 8529.90.16.40 9903.05.88: Civil Aircraft Section 301 Forced Labor Exemption
- 9922.52.02 Other, claim or exemption heading, no additional duty, applies to 8529.90.13.00, 8529.90.04.00, 8529.90.16.20, 8529.90.16.40
- 9922.52.04 Other, claim or exemption heading, no additional duty, applies to 8529.90.13.00, 8529.90.04.00, 8529.90.16.20, 8529.90.16.40
- 9922.52.06 Other, claim or exemption heading, no additional duty, applies to 8529.90.13.00, 8529.90.04.00, 8529.90.16.20, 8529.90.16.40
- 9922.52.08 Other, claim or exemption heading, no additional duty, applies to 8529.90.13.00, 8529.90.04.00, 8529.90.16.20, 8529.90.16.40
- 9922.52.10 Other, claim or exemption heading, no additional duty, applies to 8529.90.13.00, 8529.90.04.00, 8529.90.16.20, 8529.90.16.40
- 9922.52.12 Other, claim or exemption heading, no additional duty, applies to 8529.90.13.00, 8529.90.04.00, 8529.90.16.20, 8529.90.16.40
Each applicable Chapter 99 heading is reported as its own line beside the classification. Its duty is separate from the general rate above; most programs charge it on top, and a heading's own text says how it is assessed.
What decides the line
The first question is whether the board has components mounted on it. A board with no components is a printed circuit under heading 8534.00.00. A board with components assembled on it is a printed circuit assembly and must be classified under the parts heading of its end-use apparatus.
For bare boards under 8534.00.00, the classifier then checks construction: is the board flexible (8534.00.00.80) or non-flexible? If non-flexible, is the base wholly of impregnated glass? If yes, the layer count matters: 3 or more layers of conducting materials go to 8534.00.00.20; other glass-base boards go to 8534.00.00.40. A non-flexible board with an impregnated paper base goes to 8534.00.00.50; other non-flexible non-glass non-paper boards go to 8534.00.00.70. Boards outside the flexible or impregnated-plastics categories are split between ceramic base (8534.00.00.85) and all other (8534.00.00.95).
For assembled boards, the classifier identifies the apparatus the assembly serves. Assemblies for automatic data-processing machines of heading 8471 go to 8473.30.11 (memory modules to 8473.30.11.40; other assemblies to 8473.30.11.80). Assemblies for apparatus of headings 8524 to 8528 go to the appropriate subheading under 8529.90 depending on whether the apparatus is a television receiver, radar, radio navigational aid, or other.
Country of origin is a separate but critical filing question: goods of China attract a Section 301 additional duty under Chapter 99 on top of the Free general rate; the specific Chapter 99 heading to report depends on which statistical line the goods are classified under. Confirm the applicable provision in the current HTSUS or with a licensed broker.
Common mistakes
- Classifying a populated (component-mounted) circuit board under 8534.00.00 is wrong; a printed circuit assembly must be classified under the parts provision of its end-use apparatus, such as 8473.30.11.80 for computer assemblies or 8529.90.13.00 for television apparatus assemblies.
- Using the glass-base multilayer line 8534.00.00.20 for a board with only one or two conducting layers is wrong; boards with an impregnated glass base and fewer than 3 layers belong at 8534.00.00.40.
- Omitting the applicable Chapter 99 heading (for example, 9903.88.03 for Section 301 China goods) as a separate entry line is a filing error; each applicable Chapter 99 provision must be reported alongside the classification and its additional duty collected separately on top of the Free general rate.
- Classifying a flexible printed circuit under a non-flexible glass-base subheading such as 8534.00.00.20 or 8534.00.00.40 is wrong; flexible-type printed circuits belong at 8534.00.00.80.
- Classifying an 8471-dedicated memory module under the general printed circuit assembly line 8473.30.11.80 is wrong; memory modules suitable for use solely or principally with machines of heading 8471 have their own line at 8473.30.11.40.
Frequently asked questions
What is the general import duty rate for printed circuit boards?
All subheadings under 8534.00.00 carry a general (column 1) rate of Free and a column 2 rate of 35%. Column 2 applies only to goods from countries not entitled to normal trade relations treatment; confirm whether your supplier's country qualifies in the current HTSUS or with a licensed broker.
Is there an additional tariff on printed circuit boards from China?
Yes. Goods classified under 8534.00.00 that are products of China are subject to an additional +25% duty under Chapter 99 provision 9903.88.03 (Section 301 China), reported as a separate line on the entry on top of the Free general rate. A Section 301 Exclusion Claims provision, 9903.88.69, is also attached to several 8534 lines and may be claimed if the goods qualify for an exclusion; that provision carries no additional duty.
Do populated (component-mounted) boards get the same HTS code as bare boards?
No. A bare printed circuit with no components mounted belongs under heading 8534.00.00. Once components are assembled on the board, the product becomes a printed circuit assembly and must be classified under the parts provision for its end-use apparatus, such as 8473.30.11.80 for computer-related assemblies or the appropriate subheading under 8529.90 for broadcast, television, or radar apparatus. Both the assembly lines and the bare-board lines carry a general rate of Free, but the applicable Chapter 99 Section 301 provisions can differ.
Which code applies to a flexible printed circuit board?
A bare flexible-type printed circuit that has not had components assembled on it is classified at 8534.00.00.80, described as printed circuits, other, flexible type. The general rate is Free, the column 2 rate is 35%, and goods of China attract an additional +25% under 9903.88.03.
What do the Chapter 99 headings on these lines mean and how are they filed?
Chapter 99 provisions are additional duty layers imposed on top of the column 1 general rate. Each applicable Chapter 99 heading must be reported as its own separate line on the entry; its duty is collected in addition to and separate from the general rate. For example, 9903.88.03 (Section 301 China) adds +25% for Chinese-origin goods across most printed circuit lines. Provisions described as claim or exemption headings, such as 9903.88.69 (Section 301 Exclusion Claims), carry no additional duty and are claimed only when the importer believes the goods qualify for that specific exclusion or exemption.
Which code covers a printed circuit assembly used in a computer versus one used in a television?
A printed circuit assembly suitable for use solely or principally with automatic data-processing machines of heading 8471 is classified under 8473.30.11: memory modules at 8473.30.11.40 and other assemblies at 8473.30.11.80, both at a general rate of Free. A printed circuit assembly that is a part of television apparatus covered under headings 8524 to 8528 is classified under 8529.90, with the specific subheading depending on the type of television apparatus; for example, tuners go to 8529.90.04.00 and other television apparatus assemblies typically to 8529.90.13.00, also at Free. Both families carry Section 301 China provisions, though the specific Chapter 99 heading differs by line, so confirm the correct provision in the current HTSUS or with a licensed broker.