EV Semiconductor Imports

EV power semiconductor imports – IGBT, SiC MOSFET, GaN – classify under HTS 8541.21 to 8541.29. Base MFN duty-free. Section 122 stacks. Section 232 semiconductor investigation could affect this category. Section 301 applies for China-origin (List 3 at 25%).

This guide covers U.S. import tariff and compliance for EV semiconductors.

For SMB importers in this category, the practical questions are HTS classification, applicable Section 232/301/122 stacks, FTA opportunities, and regulatory overlay (FDA/USDA/EPA/CPSC where relevant).

HTS classification basics

IGBT under HTS 8541.21. SiC and GaN MOSFET under HTS 8541.29. Specific subheadings by voltage and power rating.

Tariff stack and rates

Base 0% + Section 122 (15%) + Section 301 List 3 (25% if China-origin) + potential Section 232 semi (TBD). Current effective 15-40%.

Country of origin considerations

Japan (Mitsubishi, Toshiba, Renesas), Germany (Infineon), Switzerland (STMicroelectronics), Korea (Samsung). Limited China dependence.

Regulatory overlay

AEC-Q automotive qualification standards. ISO 26262 functional safety. JEDEC standards.

Mitigation opportunities

KORUS, USJTA preferences. Diversification across geographies.

Frequently asked questions

What is the typical effective duty rate?

Depends on origin and HTS classification. China-origin: 22-42% effective when Section 301 + Section 122 stack. USMCA-qualifying Mexican production: often 0-3%. Vietnam, India, Korea: 15-17% with Section 122.

Can I qualify under USMCA?

Possible if production occurs in U.S., Mexico, or Canada and meets rules of origin (typically 60% RVC under transaction value or 50% net cost). USMCA-qualifying goods are exempt from Section 122.

Are IEEPA refunds available?

Yes – for entries between April 5, 2025 and February 24, 2026 that paid IEEPA duty. Filed through CBP’s CAPE portal. We file claims on contingency for filings above $50k.

What about Section 232 exposure?

Specific to product type. Steel and aluminum derivatives expansion brought some downstream products into scope. Component-level analysis identifies actual coverage.

How do you help with this category?

Tariff exposure assessment ($2,500-$7,500), classification audit, USMCA qualification, refund recovery, audit response. Independent of any customs brokerage.