Heading 9903

9903.79.03

Semiconductor articles, as defined in subdivision (b) of U.S. note 39 to this subchapter, that are for use in U.S. data centers, as defined in subdivision (d) of U.S. note 39 to this subchapter

Duty rates

General
The duty provided in the applicable subheading
The base rate for goods from most countries.
Special
The duty provided in the applicable subheading
Lower rates under trade agreements and programs, for goods that meet their rules of origin; each symbol names one.
Column 2
The duty provided in the applicable subheading
The higher rate for the few countries without normal trade relations with the United States.

Base columns of the 2026 HTS Revision 22, in force from Oct. 30, 2026 (official source).

The U.S. notes it refers to

As the 2026 HTS Revision 22 writes them (official notes); each code opens its page. Whether this heading applies to goods depends on the origin, the date and the product: the calculator says it.

U.S. note 39(b)

(b) For the purposes of this note, “semiconductor articles” refers to imported products meeting certain technical parameters and that are classifiable in the provisions of the HTSUS enumerated in this subdivision: 8471.50 8471.80 8473.30 To be included within the definition of semiconductor articles, the imported products must be a logic integrated circuit, or an article that contains a logic integrated circuit, that meets the technical parameters of having:

(1) a total processing performance greater than 14,000 and less than 17,500, and a total DRAM bandwidth greater than 4,500 GB/s and less than 5,000 GB/s; or

(2) a total processing performance greater than 20,800 and less than 21,100, and total DRAM bandwidth greater than 5,800 GB/s and less than 6,200 GB/s. For the purposes of this note, total processing performance (TPP) is 2 × “MacTOPS” × “bit length of the operation,” aggregated over all processing units on the integrated circuit. “MacTOPS” is the theoretical peak number of Tera (10 12 ) operations per second for multiply-accumulate computation (D = A × B + C). The 2 in the TPP formula is based on the industry convention of counting one multiply-accumulate computation (D = A × B + C) as two operations for purpose of product datasheets. Therefore, 2 × “MacTOPS” may correspond to the reported TOPS or FLOPS on a product datasheet. The “bit length of the operation” for a multiply-accumulate computation is the largest bit-length of the inputs to the multiply operation. The TPP for the imported product is determined by aggregating the TPP for each processing unit on the integrated circuit: TPP = TPP1 + TPP2 + … + TPPn (where n is the number of processing units on the integrated circuit). The rate of “MacTOPS” is to be calculated at its maximum value theoretically possible. The rate of “MacTOPS” is assumed to be the highest value the manufacturer claims in annual or brochure for the integrated circuit. For example, a “TPP” threshold of 4800 can be met with 600 tera integer operations (or 2 × 300 “MacTOPS”) at 8 bits or 300 tera FLOPS (or 2 × 150 “MacTOPS”) at 16 bits. If the integrated circuit is designed for MAC computation with multiple bit lengths that achieve different “TPP” values, the highest “TPP” value should be used. For integrated circuits that provide processing of both sparse and dense matrices, the “TPP” values are the values for processing of dense matrices (e.g., without sparsity). For the purposes of this note, “total DRAM bandwidth” refers to the aggregate memory bandwidth in gigabytes per second between the integrated circuit (IC) and dynamic random access memory (DRAM) ICs, including copackaged DRAM ICs and non-copackaged DRAM ICs. Copackaged DRAM ICs include, for example, high bandwidth memory (HBM). Non-copackaged DRAM ICs include, for example, graphics double data rate (GDDR) ICs. “Total DRAM bandwidth” does not include bandwidth from DRAM ICs accessed remotely over an interconnect medium.

U.S. note 39(d)

(d) Certain semiconductor articles that would otherwise meet the requirements of subdivision (b) of this note are excluded from the additional rate of duty pursuant to heading 9903.79.01. Instead, such semiconductor articles are subject to the following headings: For the purposes of this note, a “U.S. data center” refers to a facility that requires greater than 100 megawatts (MW) of new load dedicated to AI inference, training, simulation, or synthetic data generation. For the purposes of this note, “research and development” is defined as any activity that is (a) a systematic, intensive study directed toward greater knowledge or understanding of the subject studied; (b) a systematic study directed specifically toward applying new knowledge to meet a recognized need; or (c) a systematic application of knowledge toward the production of useful materials, devices, services or methods, and includes design, development and improvement of prototypes and new processes to meet specific requirements. For the purposes of this note, a “startup” is an “emerging growth company,” as defined at 15 U.S.C. § 77b(a)(19).

(i) Heading 9903.79.03 applies to semiconductor articles for use in U.S. data centers;

(ii) Heading 9903.79.04 applies to semiconductor articles for repairs or replacements performed in the United States;

(iii) Heading 9903.79.05 applies to semiconductor articles for research and development in the United States involving these chips;

(iv) Heading 9903.79.06 applies to semiconductor articles for use by startups in the United States;

(v) Heading 9903.79.07 applies to semiconductor articles for use in non-data center consumer electronics applications in the United States, including gaming, personal computing, professional visualization, workstation applications, and automotive applications;

(vi) Heading 9903.79.08 applies to semiconductor articles for use in non-data center civil industrial applications in the United States, including factory robotics and industrial machinery; and

(vii) Heading 9903.79.09 applies to semiconductor articles for use in United States public sector applications.

History in the official tariff

In the tariff since the 2026 HTS Revision 1, in force from January 16, 2026.

  • 2026 HTS Revision 4, in force from February 25, 2026: its description changed.

In the tariff

  1. 9903.79.03Semiconductor articles, as defined in subdivision (b) of U.S. note 39 to this subchapter, that are for use in U.S. data centers, as defined in subdivision (d) of U.S. note 39 to this subchapterThe duty provided in the applicable subheading