Chapter 85 · Electrical machinery and equipment

HS 854239 · Other electronic integrated circuits

Get the code right at quotation time, not at customs.

Misclassifying HS 854239 on the commercial invoice walks the cargo into the wrong duty rate, the wrong rebate column, and a customs hold that costs days of demurrage to clear. This page gives you the WCO heading, the product it most often covers, the China VAT export rebate rate, the US Section 301 status, the supplier provinces that ship it, and practitioner buying notes for first-time importers.

For an explanation of how the WCO Harmonized System is structured, what each digit means, and why misclassification is the most common landed-cost error first-time buyers make, see the HS code glossary entry.

Key facts

The numbers a buyer needs at the quotation stage. Verify each against the live source before invoicing; rates and rebate columns move.

WCO heading Other electronic integrated circuits
Chapter 85, Electrical machinery and equipment
Industry segment Semiconductors and ICs
Chinese name 其他电子集成电路
China VAT export rebate 13% Source: China State Taxation Administration (国家税务总局), 2025 schedule. Subject to change.
US Section 301 25% Source: USTR Section 301 List 1 / 2 / 3 / 4. Verify against the current schedule.
Major Chinese supplier provinces Shanghai, Jiangsu, Guangdong

Buying notes

Catchall for ASICs, mixed-signal, RF, sensor, and power-management ICs not covered by 854231 to 854233. Chinese fabless ecosystem (Will Semi, Goodix, Spreadtrum, Allwinner) competes on consumer-grade parts; automotive and industrial-grade ICs still dominated by Western and Japanese majors. Section 301 25%. Watch the BIS Entity List on advanced-node fabs: SMIC and YMTC restrictions affect what can ship to US-end-customer applications, irrespective of HS code.

Common end uses

The applications that drive most of the global tonnage under this code.

  • Automotive ECUs and sensors
  • Industrial PLCs and motor drives
  • IoT modules and edge devices
  • Smart-home and consumer devices
  • Medical instrumentation

Where to read next

For the structure of the HS / Harmonized System, what each digit means, and why misclassification costs landed-cost margin, see the HS code glossary entry.

Need a quote on this code? Send us the HS code, the destination port, and the tonnage and we will quote FOB China and CIF / DDP landed including the current Section 301 and rebate position.

Free download

Free PDF: thirty-point factory audit checklist used on every chemical-park site visit, mapped against the HS-code-leading Chinese producers.