HS Code 8486

Semiconductor and Flat Panel Display Manufacturing Equipment

HS code 8486 covers specialised machinery and apparatus used solely for manufacturing semiconductor boules, wafers, integrated circuits, and flat panel displays

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HS Code 8486 — Semiconductor and Flat Panel Display Manufacturing Equipment

This code covers highly specialised industrial machinery used to produce semiconductor wafers, integrated circuits, and digital displays. It includes equipment for chemical vapour deposition, etching, stripping, and photolithography essential for electronics fabrication.

What's included

  • Epitaxial deposition machines
  • Plasma etchers
  • Wafer probers
  • Chemical mechanical polishing (CMP) equipment
  • Automated loading systems for wafers

What's excluded

  • Microscopes → use 9011 (Optical instruments are classified under Chapter 90 regardless of use.)
  • General industrial furnaces → use 8417 (General use furnaces not specifically for semiconductors fallback to heading 8417.)

Common examples

  • Applied Materials Endura deposition system
  • ASML EUV lithography machine
  • KLA wafer inspection system
  • Tokyo Electron etching tool

Frequently asked questions

Are spare parts for these machines covered under 8486?

Yes, parts and accessories identifiable as being solely or principally for these machines are classified under 8486.90.

Trade & shipping notes

  • Typical duty range: 0% - 5%
  • Documentation: Often qualifies for duty-free entry under the Information Technology Agreement (ITA).
  • Typical shipping mode: Air
  • Top exporters: Netherlands, Japan, United States, South Korea
  • Top importers: China, Taiwan, South Korea, United States

Key takeaway

Critically sensitive high-tech equipment often subject to strict export controls and ITA duty exemptions.

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